Some rulings on Khums
by Ayatullah al Uzama Sayyid Ali al
Husaini al Seestani
Q:
A person buys a garment for an occasion. After wearing it, he puts it
away and a year passes without it being worn a second time. Is khums
obligatory on it? Likewise, (is khums obligatory) with respect to
jewelry temporarily used and then set aside for more than a year without
being used?
A:
If the garment is of the type customarily prepared for similar occasions
in the years that follow, then khums is not obligatory. Otherwise, based
on obligatory precaution, khums applies to it. The same situation
applies to jewelry. God knows best. (MMS, p. 18, Q22)
Q:
Is khums obligatory for furnishings that the mother prepares for her
daughter [like marital gifts] when a number of years elapse before they
come into use?
A:
Khums is not obligatory on them if not preparing [the marital gifts]
gradually damages her prestige, because it would not be easy for her to
prepare them at the time of her marriage. God knows best. (MMS, p. 18,
Q23)
Q:
If one year elapses on bank shares, is it obligatory to pay khums on
them? If it is obligatory, then is it based on the actual value or
purchase price?
A:
It is obligatory to pay khums on the actual value. (MMS, p. 34, Q67)
Q:
A person builds a house on land for which he has paid khums. During the
construction of this house a year or more elapses. He has spent money
for one or two years while building it (the house), knowing that he does
not own any home besides this one. Is it obligatory for him to pay khums
for this house? If it is obligatory, then is the khums calculation based
on all the expenditures in building the house, is it based on the market
value of the house or is it enough to negotiate with al-hakim al-sharëi?
A:
He should evaluate the house (excluding the land) and take out khums on
its value except with regard to the money expended in the year in which
he takes up residence in it (home), for there is no khums on it. (MMS,
p. 34, Q68)
Q:
A person builds a house by borrowing money, repaying the state bank in
installments. He decides to settle (with al-hakim al-sharëi) on the
khums of the house, knowing that this house is not part of his necessary
(annual) provision (maíunah). Is there any khums on these installments
that he has paid to the bank?
A:
On the supposition of the question, khums will be applied on the house
at the end of the year on the total present value (of the house) if he
has paid all his loans; however, if he has paid only part of it, then it
is applied to that proportion. (MMS, pp. 34-35, Q70) |