1805. If a person incurs a loan in order to increase his wealth, or purchase property that he does not require, he cannot deduct the amount of the loan from the profit he acquires. However, if the amount that he loans is lost, or the item that he buys with perishes, he may pay off the loan from the profits of that year.
1071. A person should place the big toes on the ground, though the recommended precaution is that he should place the tips of the toes on the ground. If the other toes, or the upper surface of the foot is placed on the ground, or the big toe does not contact the ground due to long nails, his prayer will be invalid. If a person offered his prayer in the aforementioned manner, he should repeat his prayer if he is culpable for his ignorance. However, if he is excusable for his ignorance, his prayer will be valid.
1072. If a person’s big toe is partially severed, he should place the remaining part of it on the ground. In the event that it is entirely severed, or the remaining part is extremely short in length, obligatory precaution dictates that the other toes should be placed on the ground. If one has no toes, he should place whatever is remaining of his feet on the ground.
1073. If a person performs sujÙd in an unusual manner, such as affixing the chest and stomach to the ground, or stretching the feet, obligatory precaution dictates that he should repeat his prayer, even if the aforementioned seven parts of the body made contact with the ground.
1806. A person has the option to pay the khums of an item from the item itself, or pay its value in the common currency. Obligatory precaution dictates that he should not pay the khums of an item with another item without obtaining the permission of the ÎÁkim al-shar’.
1074. The turbah or any other item that is utilized for sujÙd should be ÔÁhir. However, there is no problem if the ground on which the turbah is placed, or a portion of the turbah itself is najis, so long as the forehead is placed on the ÔÁhir portion.
1807. If a person’s wealth is subject to khums, and a year has passed, he may not utilize that wealth until he pays its khums, even if he intends to pay its khums, unless he obtains the permission of the ÎÁkim al-shar‘. However, there is no problem in exercising conventional disposal over one’s share by selling it or making it a part of a compromise settlement.
1075. If there is a boil or something similar on one’s forehead, the unaffected part of it should be placed on the ground. However, if that is not possible, one should make a small hole in the thing on which sujÙd is valid, and place the boil inside the cavity, while placing the required portion of the unaffected part on it. Recommended precaution dictates that the cavity should be in the ground.
1808. A person who owes khums cannot take it into his dhimmah, meaning he cannot deem himself indebted the khums owners and he cannot utilize the wealth in the manner elaborated in the aforementioned article. If he utilizes the wealth, and he loses it, he will be liable to pay its khums.
1076. Obligatory precaution dictates that if a boil or wound has covered the entire forehead, one of the two sides of the forehead and the chin should be placed on the ground, even if it necessitates the repetition of prayer. If it is not possible to place both on the ground, only the chin should be placed on it. If it is not possible to place the chin either, sujÙd should be performed by means of signaling.
1809. If a person who has a debt of khums makes a compromise settlement with the ÎÁkim al-shar’ and takes responsibility for it, he may then utilize the wealth. Furthermore, whatever profit he acquires from that after the settlement will belong to him.
1077. If a person is unable to make the forehead contact the ground, he should bow to the degree he can, place the turbah, or any other object on which sujÙd is valid on an elevated object, and place the forehead on it in manner that it is said he has performed sujÙd. In such a case, the palms, knees and big toes should be placed on the ground in their usual manner.
1810. If a person who is in a partnership pays the khums that is obligatory on him, but his partner fails to do so, then should his partner reinvest the wealth on which he owes khums in the following year, neither of the two will be permitted to utilize that wealth. However, if the partner who has not paid khums does not believe in the precept of khums, it will be permissible for the other partner to utilize the wealth.
1078. If there is no elevated object on which the turbah or anything else on which sujÙd is valid can be placed, one should raise the turbah or the other object with his hands and perform sujÙd on it. In the event he is unable to do so, somebody else should raise it for him so he may perform sujÙd on it.
1811. If a non-bÁligh child has some capital and he acquires some profit from it, he will be liable to pay its khums. It will be obligatory on his guardian to disburse the khums. If the guardian fails to do so, the child must do it when he becomes bÁligh.
1079. If a person is unable to perform sujÙd at all, he should do so by means of signaling with the head. If he cannot signal with the head, he should signal with the eyes. If that is not possible either, he should pass the intention through his mind and recite its dhikr.
1080. If the forehead involuntarily rises from sujÙd, if possible, one should prevent it from reaching the place of sujÙd again, and this shall be deemed as one sujÙd, regardless of whether he recited its dhikr or not. If he is unable to prevent it, and it involuntarily contacts the place of sujÙd again, deeming them both one sujÙd is problematic, albeit there is certainty that at least one sujÙd was performed. Therefore, if he has not recited the dhikr, obligatory precaution dictates that he should recite it with the intention of executing that which he has been commanded, more general than the intention for an obligatory or recommended act.
1081. In the event that one must observe dissimulation (taqiyyah), he may perform sujÙd on a carpet or something similar, and it is not necessary for him to go to another place for offering his prayer. However, if he is able to perform sujÙd on a mat, or another object upon which sujÙd is valid, and is able to perform it without falling into hardship, he should abstain from performing sujÙd on carpet or anything similar to it.
1082. If sujÙd is performed on a mattress filled with feathers or another object upon which one is unable to maintain stability, it will be invalid.
1083. If a person is compelled to offer prayer on muddy ground, he should perform tashahhud and sujÙd in their conventional manner so long as staining of the clothes or the body does not cause hardship to him. If it does, one should perform tashahhud and sujÙd while standing, wherein the sujÙd is performed by means of signaling with the head, and his prayer will be valid.
1084. In the first and third rak‘ah that do not have tashahhud, such as the first and third rak‘ah of the ‘aÒr and ‘ishÁ prayers, recommended precaution dictates that one should sit stationary for a moment after rising from sujÙd and then stand up.
1812. If a person who has obtained wealth from somebody is certain that the person did not pay the khums owed on it, it will not be permissible for him to utilize it unless that person does not believe in the precepts of khums. The same will apply, based on obligatory precaution, if he doubts whether he has disbursed its khums or not.
1813. If a person uses his income (profits of earnings) to purchase a real estate that is not considered a part of his yearly expenditure during his financial year, he should pay its khums at the end of his financial year. In the event that he fails to pay its khums and its value appreciates, he should pay khums on the current value of the property. The same applies to items other than real estate, such as rugs or things similar.
1085. SujÙd should be performed on the earth or on things that grow from the earth and are not deemed edible or wearable, such as wood and tree leaves. Therefore, sujÙd on edible or wearable items—such as wheat, barley and cotton—or things that neither grow from the earth, nor are they a part of the earth—such as gold, silver, tar, asphalt, or any similar substance—is invalid. Obligatory precaution dictates that it is similarly invalid to perform sujÙd on valuable stones, such as turquoise or emerald.
1814. If a person buys – for example - some real estate using money whose khums has not been paid, and the property appreciates in value, then if he had not intended to buy the property as an investment, to be sold once it appreciates in value, such as buying it for the purpose of agriculture, given that he bought the property on credit and paid its price from the money whose khums has not been paid, he must pays the khums (one fifth) of the value that he bought it for.
However if he gives the money whose khums has not been paid, and says to the seller that he is buying the property with this money, then in the event that the ÎÁkim al-shar‘permits the transaction of one fifth of it, the buyer must pay the khums (one fifth) of the current value of the property.
1086. It is not permissible to perform sujÙd on vine leaves as long as it is normally edible.
1815. If a person who has not paid khums from the day he became a duty-bound Muslim, purchases an item which he does not require, from the profits of his trade, and one year has passed from the time he acquired the profit, he should pay its khums. However, if he purchases items he needs, such as household furniture, and they concur with his status, then if he knows that he purchased them during the year in which he acquired the profit, he will not have to pay khums on them. If however he does not know whether he purchased them during the year, or after it, obligatory precaution will dictate that he comes to a settlement with the ÎÁkim al-shar’.
1087. It is valid to perform sujÙd on things that grow from the earth, and serve as food for animals, such as grass and straw.
1088. It is valid to perform sujÙd on flowers that are not deemed edible. It is not valid however, to perform sujÙd on herbal medicine, if the herb itself is edible. Recommended precaution dictates that one should also abstain from performing sujÙd on herbal medicine, the water of which is used by means of boiling and steaming.
1089. The sujÙd performed on plants that are deemed edible in some parts of the world, and inedible in other parts is invalid. Similar is the case of sujÙd performed on unripe fruits.