1854. It is impermissible to give khums to a sayyid who has become needy while on a journey if his journey is a sinful one.
1855. It is permissible to give khums to a sayyid who is not considered just. However, one may not give it to a sayyid who is not a twelver Shi’a
1856. If a sayyid is sinful, and giving him khums amounts to aiding him in committing sins, it is not permissible to give him khums. Obligatory precaution dictates that khums should not be given to a sinful sayyid if he sins publicly, even if giving him khums will not help him in committing sins.
1857. One may not give khums to a person based on his claim of being sayyid, unless two just persons testify to his being sayyid, or if it is well known among the people that he is sayyid, in a manner that a person is certain or confident that he is a sayyid. It is not improbable that one may establish a person being sayyid through the testimony of a trustworthy person, so long as there is no reasonable doubt that his word is inaccurate.
1858. It is permissible to give khums to a person who is well known as a sayyid in his hometown, even if a person is not certain or satisfied that he is a sayyid, as long as there is no strong reason to assume otherwise.
1859. If a person’s wife is a sayyidah, he may not give khums to her to be used for her expenses. However, if she is obligated to pay for the expenses of other individuals, and she is unable to do so, one may give his khums to her to be used for their expenses. The same applies with respect to giving khums to her to be spent for her subsistence which is non-obligatory (on the husband), as long as it forms a part of her expenses.
1860. If the daily expenses of a sayyid or a sayyidah, who is not his wife, are obligatory on a person, he may not meet their obligatory daily expenses such as food, clothing and other similar expenses by means of khums. However, there is no problem if a person gives them khums in order for it to be spent for their subsistence which is non-obligatory (on him), as long as it forms a part of their expenses.
1861. It is permissible to give khums to an indiget sayyid whose daily expenditure is obligatory on another person and he (the latter) is unable to provide it, or he is able to provide it but does fail to do so.
1862. Obligatory precaution dictates that a person should not give an indigent sayyid a sum of khums that exceeds his yearly expenditure.
1863. If there is no sayyid entitled to khums in a person’s city, and he is certain or confident that he will not find such a person in his city in the future either, or if perserving the khums until a deserving person is found is not possible, he should take the khums to another city in order to give it to a deserving person. He may deduct the expenditure of the trip from the khums, although the obligatory precaution is that he should obtain permission from the ÎÁkim al-shar’ for deducting the traveling costs. If the khums is lost or destroyed owing to his negligence, he will be responsible for it. However, if he was not negligent in preserving it, he shall not be held responsible for it.
1864. If there is no individual entitled to khums in a person’s city, he may take the khums to another city even if he is certain or confident that he will find a deserving person in his city in the future, and preserving the khums is possible. If the khums is lost or destroyed, and he was not negligent in preserving it, he shall not be held responsible for it. However, he should not deduct the traveling costs from the khums.
1865. If there is an entitled to khums in a person’s city, he may take the khums to another city in order to give it to a deserving person there so long as it is not deemed negligence in paying khums. However, he should not deduct the traveling expenses from the khums, and if the khums is lost or destroyed, he shall be responsible for it, even if he was not negligent in preserving it.
1866. If a person takes khums to another city with the permission of the ÎÁkim al-shar’, he will not be responsible for it if it is lost or destroyed. The same will apply if he gives it to a person who is a representative of the ÎÁkim al-shar’ or has obtained permission from him, and he transfers the khums from that city to another.
1867. As elaborated in article 1806, obligatory precaution dictates that it is not permissible to give khums from a different commodity, with the exception of conventional money, unless permission is obtained from the ÎÁkim al-shar’. In the event that it is permissible, such as a case where the ÎÁkim al-shar’ grants permission, it is not permissible to appraise the commodity for a value that is greater than its actual worth even if the person entitled to khums accepts that value.
1868. If a person entitled to khums owes a sum of money a creditor, the obligatory precaution is that the creditor cannot adjust his debt against khums payable by him. However, there is no problem if he pays the khums and then the recipient can use it to payback his debt. He may also acquire representation on behalf of the person entitled to khums, collect it on his behalf, and receive it from himself as his debt.
1869. A person entitled to khums cannot take the khums and gift it to the person who paid it if gifting it will violate the right of the Imam (Peace be upon him) or sayyids. There is no problem if it does not violate their rights. An example of this is a person who owes a great sum of khums and has become indigent himself, and does not wish to remain indebted to those entitled to it. There will be no problem in this case if the person entitled to the khums takes it from him and then gifts it back to him.
1870. ZakÁt is obligatory on nine things:
1. wheat
2. barley
3. dates
4. raisins
5. gold
6. silver
7. camels
8. cows
9. sheep
If a person owns one of these nine items, given the conditions that will be elaborated later, he will have to spend the specified amount in the prescribed manner.
1871. The recommended precaution is that one should pay zakÁt on sult, which is a grain as soft as wheat, possessing the qualities of barley, and also Þalas, which resembles wheat.
1872. zakÁt becomes obligatory when one’s property reaches the niÒÁb (the minimum taxable limit), which will be elaborated later, and the owner is bÁligh, sane, free, and has the right to dispose of it.
1873. If a person owns cows, sheep, camels, gold or silver for eleven months, he will have to pay its zakÁt on the first of the twelfth month. However, he should consider the subsequent year to begin after the end of the twelfth month.
1874. If the owner of the cows, sheep, camels, gold or silver becomes bÁligh during the year, such as a kid who becomes the owner of forty sheep on the first of MuÎarram, and becomes bÁligh after two months, no zakÁt will be obligatory on him upon the passage of eleven months after that first of MuÎarram; rather, zakÁt will become obligatory on him upon the passage of eleven months after he became bÁligh. The recommended precaution is that he should pay the zakÁt upon the passage of eleven months after the first of MuÎarram, should it fulfill the other conditions of zakÁt as well.
1875. Wheat and barley will be subject to zakÁt when it is recognized as wheat or barley in the common understanding. Raisins are subject to zakÁt when they are considered to be grapes, and dates are subject to zakÁt when the Arabs call it tamr.
The time for giving the zakÁt of wheat or barley is when the grains are separated from the chaff. As for raisins and dates, it is when they become dry. Hence, if a person delays paying zakÁt from that time, without having a legitimate excuse, and despite the presence of deserving recipients, he will be held responsible for any losses.
1876. If the owner of the wheat, barley, raisins or dates is bÁligh, sane, free and able to dispose of them when these commodities become subject to zakÁt—in the manner elaborated in the previous article—then he will have to pay their zakÁt, even if he did not possess any of these conditions or some of them prior to it. However, if he lacks even one of the above-mentioned conditions, zakÁt will not be obligatory on him.
1877. If the owner of the cows, sheep, camels, gold or silver is insane for the entire year, or a part of it, zakÁt will not be obligatory on him.
1878. If the owner of the cows, sheep, camels, gold or silver is intoxicated or unconscious for a part of the year, he will not be exempted from paying zakÁt. The same will apply if he is intoxicated or unconscious at the time when zakÁt becomes obligatory on the wheat, barley, raisins or dates.
1879. The property that has been usurped from a person, and he does not have the ability to dispose of it, will not be subject to ZakÁt. However, if the usurped property is a crop of wheat or barley, or it includes grape vines or date palms, and remains in the possession of the usurper at the time when it is subject to zakÁt, obligatory precaution dictates that whenever the property is returned to the owner, he should pay their zakÁt.
1880. If a person borrows gold or silver, or any other item on which zakÁt is obligatory, and it remains in his possession for a year, he will have to pay its zakÁt, and no zakÁt will be obligatory on the lender.
1881. The zakÁt of wheat, barley, dates and raisins becomes obligatory when they reach their niÒÁb, the minimum taxable limit. Their niÒÁb is three hundred ÒÁÞ, wherein every ÒÁÞ is equivalent to 614.25 conventional (seyrufi) mithqÁls, which is approximately 847 kilograms.
1882. If person or his dependants consume the wheat, barley, dates or grapes after they are subject to zakÁt, or give them to a needy person without making the intention of giving zakÁt, he will have to pay zakÁt on the amount that was consumed.
1883. If the owner of the wheat, barley, dates or grapes dies after they become subject to zakÁt, the zakÁt will have to be paid from his property. However, if he dies before they become subject to zakÁt, then each inheritor whose share reaches the niÒÁb will have to pay the zakÁt of his share.
