Notes of
Lectures on Khums Fiqh by
Maulana Sadiq Hasan in Melbourne
One of the
most important conditions for a thing to
become mubah (lawful) is that the khums
for that thing (if wajib) must have been
paid Ignoring the condition of mubah for
salat is the same as taking salat
lightly or insignificant (istekhfaf) and
amounts to a great sin.
If khums was
wajib on the clothes you are wearing and
has not been paid, and if the salat has
been offered in such clothes, then the
salat is batil (invalid) even if you did
not know this rule. In such a case, you
must repeat that salat with mubah
clothes on. The same rule applies for
the place or house where the salat is
offered, and the water used for wudu or
ghusl, and soil used for tayammum.
If khums was
wajib on other items (such as food, car,
gifts etc), which are not used by the
person during his/her salat, and the
khums has not been paid on these items,
then the salat is not batil, but the
salat will not be accepted until the
wajib khums on these items has been
paid.
Hence, it is
first necessary to understand the laws
of khums and halal earnings before
understanding the detailed masail of
salat.
Khums means
one fifth. Khums is divided into two
equal parts: Sehme Imam and Sehme Sadat.
Sehme Imam
is to be given to your marja (or his
legal representative). Some Mujtahids (likeAyatullah
Seestani and Khui) allow Sehme Sadat to
be given directly to poor and deserving
sadat.
Other
Mujtahids (like Ayatullah Khumaini and
Khamenei) say that both Sehme Imam as
well as Sehme Sadat must be given to
your marja.
If your
marja allows you to give Sehme Sadat
directly to poor sadat, it is better to
give it to your marja, and then you are
not responsible about the conditions to
be met by the receiving sadat.
While it is
important to calculate your khums
accurately, it is equally important that
you must send your khums to the right
person as specified by sharia. If your
khums does not reach the right person,it
is as if you have not paid the khums.
CONDITIONS FOR
PERSONS RECEIVING SEHME SADAT
RULES FOR GIVING SEHME IMAM
ITEMS ON WHICH KHUMS BECOMES WAJIB
WHAT IF YOU HAVE NOT PAID KHUMS BEFORE
ITEMS EXEMPTED FROM KHUMS
WHEN TO PAY
KHUMS
KHUMS AND
INSURANCE /LOAN/PROVIDENT FUND /FIXED
DEPOSIT ETC
Lecture # 10 (Friday 14 September 2001
CONDITIONS
FOR PERSONS RECEIVING SEHME SADAT
In case
you are giving the sehme sadat portion
directly to a sadat, then you are
responsible to make sure that the person
receiving sehme sadat must fulfil the
following five general conditions:
1. Must
be a saiyed. This can be determined
in one of the following three ways:
(a) The
person is famous as saiyed in the area,
where he normally lives.
(b) A
just witness testifies that the person
is a saiyed
(c) You
are sure or 90% satisfied by other means
that the person is a saiyed
2. Must
be a shia ithna asheri (ie
believes in the Imamat of 12 Imams of
Ahlulbayt)
3. Must
be poor (ie
one who does not have expenses for
maintenance of himself and his dependents
for one year)
4. Must
not be a relative, whose maintenance is
wajib on you (eg
husband can not give his sehme
sadat to his wife)
5. Must
be given sehme sadat for not more than
one year’s of his/her expenses
The
person receiving sehme sadat must also
fulfil five other conditions regarding
his/her character (to be discussed in
the next Fiqh Lecture Notes).
Lecture # 11 (Friday 21 September 2001)
MORE ON
CONDITIONS FOR PERSONS RECEIVING SEHME
SADAT
The five
general conditions (as discussed in Fiqh
Lecture Notes #10) are that the person
receiving sehme sadat (1)Must be a
saiyed, (2) Must be a shia ithna asheri,
(3) Must be poor (faqeer),
(4) Must
not be a relative, whose maintenance is
wajib on you, (5) Must be given sehme
sadat for not more than one year’s of
his/her expenses.
If a
sadat traveller (musafir) becomes poor
(faqeer) (even though he was well off in
his home town), then sehme sadat can be
given to him as travelling expenses upto
the extent that he can return to his
home town (provided he fulfils other
conditions for receiving Sehme Sadat).
You are
allowed to give your Sehme Sadat to your
relative, whose maintenance is wajib on
you, only for those expenses, which do
not fall under wajib maintenance
expenses on you. This is only if your
relative also fulfils all conditions
necessary for receiving the Sehme Sadat.
CONDITIONS ON CHARACTER OF PERSONS
RECEIVING SEHME SADAT
In
addition to five general conditions
mentioned above, a person receiving
Sehme Sadat must also fulfil five other
conditions related to his/her character.
These are:
(1) Must
not be a salat-omitter (one who omits
namaz) (whether
openly or secretly)
(2) Must
not be a drunkard (sharabi) (whether
openly or secretly)
(3) Must
not be openly fasiq (committing
sins openly such as shaving beard, not
observing hijab etc)
(4) Must
not spend it in sinful activities
(5) Must
not get encouragement in sins by
receiving sehme sadat
According to present mujtahids (maraje),
an adil (just)
is that person who keeps away from all
sins, whether major or minor. Current
mujtahids are of the opinion that a
person receiving khums, zakat or
fitra
need not be an adil (just), but he/she
must fulfil all above five conditions.
For
giving other charities such as mustahab
sadqa, the condition of receiver being
adil is not
necessary, and these charities can also
be given to any poor Muslim or even to
poor non-Muslims (provided they are not
hostile to Islam or Muslims).
According to all Mujtahids (present and
recent past), the requirement of above
five conditions on character are on the
basis of Ihtiyate Wajib (precautionary
wajib) for the person giving the sehme
sadat.
RULES FOR GIVING SEHME IMAM
There
are three methods of giving Sehme Imam
portion to your Marja (Mujtahid whom you follow):
(a) Give
personally to your Marja
(b) Give
or send to legal representative (wakil)
of your Marja
(c) Give
to an organisation, which has permission
(ijaza) from your Marja
Can you
give Sehme Imam to other Mujtahids
(other than your Marja) ? No. Even
though Mujtahids
are considered equal, there are two
cases, in which you must refer to your
own Marja – for getting fatwa (legal
opinion) on an issue, and for paying
Sehme Imam portion of khums.
One must
be very careful regarding ijaza
(permission) given to an organisation.
Normally the ijaza is in Arabic and in
most cases it is conditional. One should
be aware of the meaning and conditions
given in the ijaza document before
giving Sehme Imam.
Some
wakils (representatives of Marja) have
also been given extra powers from Marja
regarding khums. These may include power
of allowing delay of payment of khums,
or power of allowing Sehme Imam to be
used for other purposes etc.
If your
Marja dies, then the validity of all
ijaza (permissions) of that Marja
expires immediately, and all wakils
(representatives) of that Marja lose
their wakalat immediately.
If you
are still a follower of Ayatullah Khui
(who is dead) through the fatwa of your
living Marja, then you should calculate
your khums according to the fatwas of
Ayatullah Khui, but you will pay your
khums to your living Marja (such as
Ayatullah Seestani).
If you
send khums (sehme sadat or sehme imam)
overseas or within your country by post
or other means to the deserving or
authorised people, and the money gets
lost and does not reach those people,
then the responsibility is yours, and
you have to pay it again making sure
that it reaches the intended person.
RULES
FOR SENDING SEHME SADAT
According to current Mujtahids, it is
better to give sehme sadat to deserving
sadat in your own locality
or city where you live, even though you
are allowed to send sehme sadat to
deserving sadat outside your own city.
It is also preferable to give sehme
sadat to your own poor sadat relatives
in the area where you live.
If you
could pay your khums locally, but
instead you chose the option of sending
your khums (or zakat or sadaqa) overseas
or outside your own city by post or by
other means, then you have to pay the
expenses of postage, bank charges etc
yourself, and such charges can not be
deducted from the actual amount being
sent.
If it
becomes wajib on you to send khums
overseas or outside your own locality,
then you can deduct the expenses of
sending the khums from the actual
amount. Sending khums overseas or
outside your locality can become wajib
if (a) there is no deserving sadat
available, and (b) you are satisfied
that there is no chance in future of
getting a deserving sadat.
If a
sunni Muslim becomes a shia Muslim, then
he has to pay the khums (and zakat and
fitra) for the period during which he
was a sunni if he gave such dues to a
poor person, who did not meet those ten
conditions required by the shia fiqh (as
mentioned in previous Fiqh Notes) even
if that poor person was deserving
according to his sunni fiqh. But he does
not have to repeat his salat, sawm, Hajj
etc for that period if he performed
these acts according to his sunni school
of fiqh.
ITEMS
ON WHICH KHUMS BECOMES WAJIB
Khums is
wajib on 7 types of things. One of the
most common things on which khums
becomes wajib is the annual savings from
the income.
Another
thing on which khums becomes wajib is
treasure (khazana). Treasure is that
wealth, which was buried underground by
somebody, and someone else finds that
treasure all of a sudden. In such a case
khums on that treasure becomes wajib
immediately when it is found (not after
one year).
If you
receive a gift (in any form or cash)
from some one, and if that gift item
remains unused for one year, then
Mujtahids differ on whether khums is
wajib on such gifts or not. According to
Ayatullah Khui and Seestani, khums is
wajib on unused gifts. According to
Ayatullah Khumaini and Khamenei, khums
is not wajib on unused gift.
Lecture # 12 (Friday 28 September 2001)
RULES ON
CALCULATING KHUMS
The most
common item on which khums is wajib is
the ANNUAL
SAVINGS from
your income after deducting all
allowable (mubah) expenses after one
year. The normal amount of khums payable
is 20% (or one fifth) of the annual
savinngs on your chosen khums date.
Annual savings include:
(a) all
cash savings ,
and
(b) savings
on those items which decrease as you
spend (eg
groceries, petrol, perfumes, oil etc),
and
(c) any
new but unused items bought
or acquired during the year (eg a new
shirt bought & not used)
Calculation of khums must be done as
accurately as possible. It is not
allowed to pay a lump
sum
amount (as a rough figure) every year
and assume that the khums has been paid.
Islam
does not recognise any haram activity in
payment of khums or in any other acts of
worship.
Thus,
apart from annual savings, the khums is
also wajib on
(a) Israf
(extravagence) expenses during
the year
(b) Haram
expenses during
the year
Israf is
a major sin and involves those
expenditures, which are beyond the
status (shaan) of a person.
Islam
allows a person to lead a comfortable
life according to his needs and status
but does not allow one to lead a life
above his status in the society where he
lives.
Haram expenses
include anything spent on those things,
which are haram (prohibited) and sin in
Islam. Examples:
expenses on shaving beard, money spent
on haram movies, haram musical tapes,
lottery tickets, haram food or drinks
etc.
For
calculation of khums, you can use Hijri
year or any other year, which is common
in the area where you live.
If you
have been paying khums on a fixed date
(say 30 June) every year, and if you
want to change the date of khums, then
you should change to an earlier date,
and not to a later date. However, if you
change to a later date, say 30 July,
then you must also pay khums for that
extra period (from 30 June to 30 July).
If a
person, who was regular in paying khums,
dies, then it is wajib on his heir to
work out and pay the khums of that
person from his property for the period
between his previous khums date and the
date he died. (This mistake is found to
be very common among momineen in the
subcontinent).
If,
after calculating your khums on the
khums date, you do not have sufficient
money to pay your khums immediately,
then it is allowed to pay your khums in
instalments so as to pay as early as
possible.
If,
after paying your khums, you doubt
whether your khums calculation was
correct, then you should assume it to be
correct. But if you are sure, that your
calculation was wrong, then you have to
recalculate it correctly. This rule is
called 'Qaidah
Firagh' in
sharia, and applies to many other acts
of worship.
WHAT IF YOU HAVE NOT PAID KHUMS BEFORE
If you
have not paid khums on any thing (eg
israf or haram expenses etc), on which
khums was wajib, then there are two
methods of working out khums in such
cases:
(a) Ihtiyat (Precaution)
method: You pay a maximum amount of
khums on that item to the extent that
you are more than sure that you have
paid the khums. Example: if you spent
$15,000 in a marriage and you do not
know how much of it was israf expenses,
then you pay a very high amount (say
$3,000 which is khums on the whole
$15,000) that makes you sure of having
paid the khums.
(b) Compromise (Masalehat)
method: You present your case to your
Mujtahid or his wakeel, and he decides
and agrees on the amount of khums you
have to pay for that item. This method
is wajib for that person who has never
paid khums in his whole life.
ITEMS EXEMPTED FROM KHUMS
There is
no khums on the following items even if
they remain unused for whole year:
(1) Gifts:
Only for the followers of Ayatullah
Khamenei and Khumaini. For the followers
of
Ayatullah Seestani and Khui, khums is
wajib on unused gifts.
(2) Mahr (Dower):
Amount fixed as Mahr in marriage and
received by wife from her husband
(3) Khula
Money: Amount paid by wife to
husband when she wants to get a divorce
from husband
even
when husband is performing all his wajib
duties.
(4) Jaheez (Dowry):
Items arranged by bride's father for the
bride at the time of marriage. Bride's
father
does not have to pay khums on these
items on following conditions: (a) Dowry
is a custom in the area where he lives,
(b) It is impossible to arrange the
customary dowry in one year, and can
only be collected bit by bit, (c) Dowry
must not be in cash.
Lecture # 13 (Friday 12
October 2001)
ITEMS EXEMPTED FROM KHUMS(Continued)
Khums becomes wajib on the owner of an
item when it remains unused in his
possession for oneyear. For example, if
you buy a shirt for $20 today, and if
the shirt is unused for one year
fromtoday, then khums will become wajib
on your shirt (ie $20) payable at the
completion of that yearfrom today or on
your selected khums date. Similarly, if
you got $1000 in cash today, and
youspent $400 from this amount during
next one year from today, then khums
will become wajib onremaining $600
payable at the completion of that year
from today or on your selected khums
date.
The first four items exempted from khums
were discussed in Fiqh Lecture Notes
#12. The nextseven items, on which
exemptions on khums may also apply, are
as follows from
anon-shia, and khums was not paid by
them, then immediate payment of khums on
that item isexempted on you. But khums
will become wajib on you if it remains
unused with you for oneyear.
(6) Items Obtained from a Shia:
If you receive an item from a shia
Muslim, on which khums waswajib and has
not been paid, then according to Khui
and Seestani, immediate payment of khums
isnot wajib on you, but according to
Khumaini and Khamenei, you must obtain
permission for itsuse from your marja or
you will be responsible for payment of
this khums. However, in any case,khums
will become wajib on you if the items
remains unused in your possession for
one year.(Example: If a husband
(muqallid of Khumaini) owns a house on
which khums was not paid, thenhis wife
cannot use that house unless she gets
permission from her Mujtahid or arranges
paymentof khums)
(7) Khums-paid Item (Mukhammas): If
khums has been paid on an item by its
owner, then there isno khums on it ever
in future as long as its owner remains
the same. But if the same item goes toa
new owner, then khums will become wajib
on the new owner if the item remains
unused for oneyear. According to
Khumaini and Khamenei, if you have used
an item, there is no khums after
oneyear, but if you have stopped its
usage due to change of circumstances,
then, khums will becomewajib on you
after it remains unused for one year, on
the basis of ihtiate wajib.
(8) Deceased Estate (Meeras):
· If
you receive your due estate (meeras)
from the deceased Muslim, there is no
khums on it
even if it remains unsued with you for
one year.
· If
the deceased Muslim was not paying khums
(or had debts), then khums (and debts)
must bepaid first from his property
before distributing the estate.
· If
the estate you received generates
income, then khums will become wajib on
the income
generated if that income remains unused
for one year.
· If
the value of the estate increases (eg
the value of the house), then there is
no khums on theincreased value even
after one year.
· If
you receive the estate, which is more
than your due share, (eg your brother
gives away hisshare to you), then khums
will be wajib on that extra share if it
remains unused for one year.
· If
you get an estate all of a sudden (which
was not expected) from somewhere, then
khums iswajib on such estate if it
remains unused for one year.
(9) Items of Na-baligh: Mujtahids
differ if khums is wajib on items or
property owned by a na-baligh(girl of
under 9 lunar years of age, and boy of
under 15 lunar years of age).
· According
to Khui, there is no khums on the items
owned by a na-baligh.
· According
to Seestani, khums is wajib on the items
owned by a na-baligh if it remains
unusedfor one year, and the khums will
be paid by the wali of the child
(usually father).
· According
to Khumaini and Khamenei, no khums on
the items as long as the child remains
nabaligh,but khums will become wajib
when he/she turns baligh and the item
then remains
unused for one year.
(10) Khums/Zakat/Wajib & Sunnat Sadqa:
If a person lives only on receiving
these religious dues, then Mujtahids
differ if he has to pay khums on savings
from such dues.
· According
to Khui, he has to pay khums on any
amount or item unused for one year.
· According
to Seestani, no khums if his savings is
from Khums or Zakat money received, but
he must pay khums if savings is from
wajib and sunnat sadqa.
· According
to Khumaini and Khamenei, no khums at
all on any savings from such dues.
(11) Usual Necessities: There
are certain necessary items, which are
expected to be available inyour
possession anytime, and these are
exempted from khums even if they remain
unused for oneyear. Examples of such
items include: pain killer medicines,
one Quran, one Tohftul Awam book,phone
directory, one normal dictionary, items
related to specific profession, etc. The
criterion ofdetermining such items is
that people express surprise if they
come to know that you do notpossess such
basic items.
Lecture # 14 (Sunday 21
October 2001)
ITEMS ON WHICH
KHUMS IS WAJIB EVEN WHEN THEY ARE USED
Khums
normally becomes wajib on an item when
it remains unused by its owner for one
year. But
there are three expenses on which khums
will become wajib even when such items
are used by the
owner during the year. These
are:
(1)
Israf (extravagence) expenses: If you
spend money on anything which is beyond
your status in the society where you
live, then khums will become wajib on
such expenditure. Why?
Because Israf is haram in Islam.
(2)
Haram expenses: If
you spend money on any haram item or
activity, then khums will become wajib
on such expenses.
(3)
Business expenses on assets : These are
explained below.
KHUMS ON
BUSINESS EXPENSES
If
you own and run a business, and if you
buy something (an asset) for use in your
business, then khums will become wajib
on such items on your khums date. For
example if you buy a car, or a building
or machine or even a lamp for your
business, khums is wajib on such items.
If
you hire something for your business (eg
hire a car, a building, a machine, or
hire a person), and if you pay rent or
wages for such things, then there is no
khums on such expenses.
If
you have paid khums once on a business
item (which you had bought and is in
use) on your khums date, then, on your
next khums date, you can get a rebate in
khums calculation due to its depreciated
value. For
example, if you buy a car for business
for $10,000 today, then after one year
(or on your khums date), you will pay
khums on the purchase price ($10,000) of
the car. If
at the end of second year
(or on the next
khums date), the value of the car drops
to $8,000, then you will gain a rebate
of $2,000 on your savings at your khums
date, ie, if your all business savings
comes out to be, say, $20,000, then you
will pay khums on $18,000 (ie $20,000 -
$2,000). The
same method will apply on each
subsequent khums date.
If
you buy an item mainly for your personal
use, and use it also for your business,
then there is no khums on it.
If
you buy an item mainly for your business
use, but you use it occasionally for
your personal use, then khums will
become wajib on such item at your khums
date.
Note: Rulings on
khums on business expenses are quite
detailed and are not covered fully in
these
Notes. Please
refer to the Risala of your Marja for
other details.
PAYING KHUMS IN
CASH OR IN KIND
If
khums becomes wajib on an item, then
khums should be paid out of that item
(if it is practicable). But
Islamic sharia also allows you to pay an
equivalent value of it in cash as
khums. For
example, if you
have 5 suits of equal value unused for
the whole year, then you can give one
suit as khums to your marja or his
wakeel (because marja or his wakeel can
accept both sehme sadat as well as sehme
imam portion of khums). If
you have a shirt unused for one year,
then you have to pay khums on it in
cash.
According
to all current mujtahids, you can not
pay another item in kind of equivalent
value as khums on the basis of Ihtiate
Wajib. For
example if your calculated khums comes
out to be $500 in cash, then you can not
give gold (worth $500) as khums. However,
you can do this by gaining permission
from your marja or his wakeel.
If
khums was wajib on an item (not cash)
and was not paid on its khums date and
if the value of that item (eg a house)
has since increased, then khums will be
calculated on the increased value of
that item. But
if the khums was wajib on cash and was
not paid on its khums date and then you
used this cash to purchase an item and
the value of that item has since
increased, then you have to pay khums on
the actual value, not the increased
one.
If
you borrow $100 in cash from someone,
then according to sharia, you have to
return $100 in cash to him on the
repayment date even if the value of cash
has decreased. But
if you borrow a non-cash item or a
property from some one, then you have to
return the same item or the actual value
of that item applicable on the specified
date of loan repayment. In
certain cases, you have to return the
highest value of the item from the date
of borrowing to the date of returning.
In
the calculation of khums on your khums
date, it is necessary to work out khums
as accurately as possible on all items
on which khums has become wajib. It
is possible that you may forget
including certain small items (such as
unused sajdahgah, kafan, prayer mat etc)
in your khums calculation. In
order to account for khums on such
items, it is advisable to add an extra
amount of khums to your final khums
amount such that you are satisfied that
all wajib items have been covered. Later
on, if you remember such omitted item,
whose value is less than the extra
amount of khums added, then you need not
worry. However,
if you have forgotten any item of big
value, which is beyond the value of the
extra amount of khums added, then khums
must be calculated separately on such
items.
OWNERSHIP OF
SEHME SADAT
After
receiving sehme sadat, the sadat becomes
the sole owner of sehme sadat amount and
he can use it in whatever way he deems
fit. It
is not allowed to attach any condition
with it if you give sehme sadat to a
deserving sadat directly (as permitted
by Khui and Seestani). For
example, if a poor sadat was asking
khums for buying his food, you can not
attach a condition that he must buy the
food from the khums. Same rule will
apply in case of fitra.
A
sadat, who has received sehme sadat, is
allowed to use this amount on his
non-sadat dependents. Similarly, a
non-sadat, who has received fitra, can
use this fitra on his sadat dependents.
If,
after getting permission from your Marja
or his wakeel, you decide to pay sehme
sadat in kind (instead of in cash) by
setting up a small business or building
a house for the poor sadat, then the
ownership of that business or property
must also be given to that sadat. It
is not allowed to keep the ownership in
your name unless you have obtained
specific permission from your Marja for
such ownership.
Lecture # 15 (Sunday 28 October 2001)
WHEN TO PAY
KHUMS
There
are three methods on when to pay khums
when you receive an income or any new
item:
Method
1: You pay khums immediately:
When you receive an income or any item,
you are allowed to pay khums on the
whole amount or item immediately. Then
you do not have to worry about waiting
for one year and paying khums on net
savings or unused item.
Method
2: You pay khums after one year: When
you receive an income or any item, then
khums can be paid after one year on the
net savings of that income or on the
item if it remained unused.
Method
3: You pay khums on your selected khums
date: You
fix a date of your khums calculation in
a year, and work out and pay khums on
all savings and unused items existing on
that date every year.Then you do not
have to worry whether the income or the
unused items were one year old or less.
FIXING A
DATE FOR KHUMS
Mujtahids differ on fixing a date of
khums payment as explained below.
According to Ayatullah Khamenei, a
person must fix one date of khums in the
year, for calculation of khums on all
savings and unused items etc existing on
that khums date. In such a case, he may
have to
pay khums even on those unused items or
income, which he acquired only a few
days or even a day before the khums
date. Ayatullah Khumaini's fatwa on this
issue is a bit complex, so one should
refer to his Risala.
According to Ayatullah Khui and
Seestani, you have two options of fixing
your date:
Option
1: You
fix only one date of khums in the year
for calculation of khums for all savings
and unused items etc existing on that
khums date. In this case, you may have
to pay khums even on those unused items
or income, which was acquired only a few
days or even a day before your khums
date.
Option
2: You
fix several dates of khums for different
types of items and income but in this
option, you have to keep a strict
account of each income and each item
separately for the whole year, as you
will be paying khums regularly on each
khums date of each item and income.
Remember khums payment becomes wajib one
year after acquiring the income or the
item if it remains unused.
Option 1 is
simple to manage because you have to
worry about khums calculation only on
one date,but you are likely to pay a
higher amount of khums in a year. Option
2 is
difficult to manage but you are likely
to pay less khums in a year.
Ayatullah Khui and Seestani also allow
that you can combine the two options for
payment of your khums. For example, you
can fix one khums date for all your
household savings and regular monthly
income, and fix a separate date for any
big income or item you get in the year.
PAYING
KHUMS IN ADVANCE
Paying
khums before it has become wajib (ie
paying khums in advance) is not valid
and is not considered khums in Islam.
Khums on an income or an item can be
paid only after you have received the
income or the item. You can not pay
khums in advance on anything, which you
expect to receive in future.
If you
receive some money (or income) today,
then according to Islam, khums becomes
wajib immediately, although you are
allowed to pay your khums on this money
after one year from today after
deducting your lawful expenses from this
money. Thus if you wish, you can pay
khums on your income or any other item
immediately you receive it and then you
need not worry about paying khums on it
after one year.
EXTRA
KHUMS PAID BY MISTAKE
If you
have paid extra khums by mistake (due to
mis-calculations or ignorance of khums
rules), or if you have paid khums by
mistake on certain items on which khums
was not wajib, then you can not take
your khums back or can not adjust this
extra khums in the following year khums
amount. However if the person receiving
the sehme sadat knew that the khums was
not wajib on you, then you can take it
back.
MORE ON
ISRAF (EXTRAVAGENCE)
Israf is
haram and hence khums is wajib on such
spending. How to determine if a spending
isconsidered israf in Islam? Israf is
determined by the status (shaan) of a
person in the community where he lives
and the urf (opinion of the people in
the community he lives). If majority of
the people in the community where he
lives express surprise on a big
expenditure made by him (in relation to
his existing status), then this is
considered israf.
Is israf
allowed in spending money on good deeds?
Some examples of israf on good deeds
are:
· You
give a huge donation in charity, which
is beyond your status,
· You
sell your sole home and use this money
to build a mosque,
· A
gift of huge value given by one momin
(above his status) to another momin, etc
etc
Mujtahids differ if such israf type
spending on good deeds is allowed or
not.
Ayatullah Khui and Seestani say that it
is allowed to do israf in good deeds
(and khums is not wajib on such
spending). Ayatullah Khumaini and
Khamenei say that israf is not allowed
even in good deeds (and khums will
become wajib even on such israf spending
on good things)
SOME
MISCELLANEOUS RULES
If khums
payment has become wajib on you and you
are not in a position to pay
immediately, then it is allowed to ask
someone to pay that khums amount on your
behalf (if he agrees to do so), and then
settle the amount with him later if
required. For example, the husband can
pay khums on behalf of his wife and
children on a common khums date if the
wife and children provide him with all
the information of their personal
savings etc.
If khums
has become wajib on an item on a khums
date, but you do not know its value,
then it is wajib to determine its value.
If you can not determine its value, then
seek the advice of your marja or his
wakeel to determine the khums on that
item.
If an
item, which was of value when you got
it, loses its value and is of no value
on your khums date,then there is no
khums on that item.
Lecture # 16 (Sunday 4 November 2001)
PAYING
KHUMS ON BEHALF OF ANOTHER PERSON
Paying
khums on behalf of another person is not
allowed without getting permission from
thatperson, because khums is an act of
worship and niyyat (intention) is wajib.
However, if you getpermission from the
Mujtahid or his wakeel for that person
then it is valid to pay khums on
thatperson’s behalf (even from that
person's own assets and money) even if
that person refuses to givepermission. A
mujtahid (or his wakeel) has more
authority in khums than the person
paying the khums. (For example, a wife
can pay khums on behalf of the husband
in this way if husband does not pay or
believe in khums).
RECEIVING GIFT/DONATION FROM A PERSON
WHO DOES NOT PAY KHUMS
When a
person does not pay khums on his savings
or items when khums becomes wajib, then
those income or items are considered
haram (unlawful) in Islam. According to
Ayatullah Khui and Seestani,you are
allowed to receive a gift or money from
a person who does not pay khums whether
you know or do not know about this fact.
But according to Ayatullah Khumaini and
Khamenei, you are not allowed to receive
such gift or money if you know that
khums was wajib on it and has not been
paid.
If a
non-cash donation (an item) is given to
a mosque or imambargah by a person and
it is known that khums was wajib on that
item and was not paid, then it is the
responsibility of the trustees or
administrators of that mosque/imambargah
to get permission from the Mujtahid or
his wakeel before accepting such item.
But if the donation is in cash, then it
can be accepted without permission from
Mujtahid.
KHUMS
AND PARTNERSHIP IN BUSINESS
If you
start a partnership in business with any
shia, who does not pay khums after one
year, then according to Ayatullah
Khumaini and Khamenei, the partnership
should not be continued, and it is not
allowed for you to use the whole
business earnings because such earning
is not considered halal. But according
to Ayatullah Khui and Seestani, it is
allowed to continue such partnership.
KHUMS-PAID ITEMS
If khums
has been paid on your cash money, then
there is no khums in future on this cash
money even if you change its form. For
example, if you have $100 on which khums
has been paid, and if you buy a suit
from this money, then there is no khums
on the suit even if it remains unused
for one year.
But if
you have not paid khums on an item
because the item was in use (hence khums
was not wajib on it) and if you convert
it into cash, then khums will become
wajib on the cash after one year if it
remains unused or on whatever remains
after use. For example, if you sell your
house, which was in use, then khums will
become wajib on the cash from the sale
if it remains unused for one year or on
whatever remains unused after one year.
If your house was already khums-paid,
then there is no khums on the cash from
its sale.
KHUMS AND
INSURANCE
If you
pay premiums to the insurance company to
insure any item (such as car, house) or
to insure your life such that you do not
get the premium back at any stage in
future, then there is no khums on such
paid premium.
If you
pay premium to insure your life (or life
of any other person) such that the
company will pay lump sum amount at the
time of death, or will pay you a lump
sum amount at the end of an agreed term,
then there is no khums on the premium
paid, but, according to all four
Mujtahids (Khui, Seestani, Khumaini,
Khamenei), the lump sum received will be
considered as a gift and rule of khums
for gift will apply (ie khums will apply
on unused gift money after one year
according to Khui and Seestani, and no
khums will apply according to Khumaini
and Khamenei).
KHUMS ON
SUPERANNUATION (OR PROVIDENT FUND)
Superannuation is a scheme in Australia ,
in which an employee contributes a
certain percentage of his salary to a
fund, and his employer also adds some
amount to his fund periodically. At the
time of retirement (or resignation), the
employee receives a lump sum amount of
all saved money including interest, or
instead, he can get monthly pension from
this fund, or he can get a combination
of both. For khums calculation, at the
time of receiving any lump sum, you have
to work out the total amount of your
contribution from your salary (ie
employee's contribution), and then apply
the following rules.
If the
scheme does not allow you to withdraw
your contributions whenever you want,
then after receiving the lump sum, khums
will become wajib on any unused
employee's contribution portion after
one year, and the rest of the lump sum
will be considered as a gift and rule of
khums for gift will apply.
If the
scheme allows you to withdraw your
contributions anytime, then after
receiving the lump sum amount, you will
have to pay khums immediately on
that portion of the lump sum, which you
contributed from your salary, and the
remaining portion of lump sum will be
considered as gift and rule of khums for
gift will apply.
KHUMS ON
FIXED DEPOSIT
If you
pay money in a fixed deposit (or in any
savings scheme), and if you are allowed
to withdraw that money during the year
or on your khums date, then you have to
pay khums on that deposited money on
your khums date. But if you are not
allowed to take out that money during
the year, then you will pay khums
immediately upon receiving your total
contributed portion. Khums will become
wajib on any increased amount of this
savings one year after you get it if it
remains unused.
KHUMS ON
LOAN (QARZ)
If you
give a loan to someone, and if you can
get it back on your khums date, then you
must pay khums on that loan (even if you
decide not to get it back due to
laziness or due to good terms with the
borrower, etc).
If it is
not possible to get your loan back on
your khums date, then it is not wajib to
pay khums on that loan on that khums
date. But then you must pay khums
immediately upon getting the loan back.
However,
if you wish, you are allowed to pay
khums on your loan on your khums date
even if you can not get it back.
Lecture # 17 (Sunday 11
November 2001)
PAYING PAST WAJIB KHUMS FROM FUTURE
INCOME
PAYING KHUMS WHEN YOU TAKE A LOAN
(PRINCIPAL)
PAYING KHUMS ON LOAN REPAYMENT
INSTALMENTS
If
your loan is a Necessity (eg
buying home for your own use), then
there is no
khums on
your periodic loan instalments paid. Even
if you make additional lump sum
repayment during the year to reduce your
Principal, there is no khums on such
lump sum repayments. (If the bank or
lender allows you to withdraw such
additional lump sum repayments at any
stage in future, then you have to pay
khums immediately on such withdrawn
amount if khums was not already paid)
If
your loan is a Non-necessity (eg
loan for buying a second home as
investment, buying a vacant plot of
land, or any loan which is not utilised
in the first year of loan eg taking a
loan for medical operation which is due
after one year), then:
(a) (a) If
the item/service purchased from the loan
has been consumed within
first year (eg medical treatment
completed), then there is no
khums on
periodic loan repayments,
(b) (b) If
the item (asset) purchased from the loan
is still existing after
one year (eg a second home or a vacant
plot purchased), then khums
will be payable on
periodic loan repayments (or any
additional lump sum repayments).
In case (b) above,
if that Non-necessity item (asset)
becomes a Necessity at any time, then
there is no khums on periodic loan
repayments made from that time onward
(eg you build a house for your own use
on the vacant plot, which was initially
considered as non-necessity)
TAKING LOAN FROM
A KAFIR
If a kafir is giving you a gift or a
loan with his own stated or unstated
intention, then you are allowed to
accept such a gift or loan with your own
unstated and different intention. This
is called the rule of Istinqazin
the terminology of fiqh.
According
to all Mujtahids, taking a loan with
interest (riba) is haram (sinful), but
is such a loan batil (void) also ? According
to some Mujtahids, such a loan is batil
and so you can not use the Principal
loan amount. But
according to Ayatullah Khui, Seestani,
Khomeini, and Khamenei, the act of
taking such a loan is haram but the loan
itself is not batil.
According
to Ayatullah Khui, Seestani and
Khamenei, if a kafir bank is giving you
a loan happily (even with its condition
of interest), then at the time of
transaction, you can accept it with the
intention ofistinqaz ie
you are taking the money from a kafir
and with no intention of taking the loan
and with no intention of paying interest
(even though you may actually have to
sign the formal documents and may have
to pay back loan with interest).
A
loan from a kafir bank can be accepted
with the intention of istinqaz even
if there is no extreme necessity for
such a loan (eg buying a second home, or
buying a plot etc).
The
same rule of istinqaz can
be applied when borrowing and using
money from a credit card issued by a
kafir bank.
