1064. If a person inadvertently raises his forehead from the ground before completing the dhikr of sujÙd, he should not place it on the ground again, and should deem it as one sujÙd. However, if he inadvertently raises the other body parts from the ground, he should once again place them on the ground, and recite the dhikr.

1792. A person will not be liable to pay khums on what is utilized as a part of his yearly expenditure, such as the expenses incurred for food, clothing, household furniture, household items, marriage of one’s child, or dowry for one’s daughter, ziyÁrat trips and any expenses similar to these, provided the expenses concur with his status.

1065. After completing the dhikr of the first sujÙd, one should sit up, maintain bodily composure and then proceed to the second sujÙd.

1793. The expenses incurred for a nadhr or kaffÁrah are a part of a person’s yearly expenditure. The same applies to property that a person gifts to another, or gives as a prize, provided that the expenses concur with his status.

1066. The place where the forehead is placed should not be four closed fingers higher or lower than the tips of the toes. Obligatory precaution dictates that it should similarly not be four closed fingers higher or lower than the knees.

1794. If a person lives in a city where the daughter’s dowry is collected over a number of years, then in the event that he is unable to procure it in any other manner, and failing to procure the dowry is incompatible with his status, he will not be liable to pay khums on what he spends on his daughter’s dowry if he buys it from the profits of that year and during the same year. However, if he purchases the dowry items the next year from the profit he acquired this year, he will have to pay khums on it.

1067. Obligatory precaution dictates that if a person prays on a sloped ground, the slope of which is unknown, and the place where the forehead is placed is four closed fingers higher or lower than the place where the tips of the toes and the knees are placed, his prayer is invalid.

1795. The expenses incurred for Hajj or ziyÁrat are a part of a person’s yearly expenditure that he has spent within that year. However, if his trip is prolonged to a part of the next year, he will be liable to pay khums on the sum he spent from the profit acquired from the previous year.

1796. If a person acquires profit from an employment or a business, and he has other wealth which is not liable to khums, he may deduct his yearly expenditure solely from the wealth he acquired that year.

1797. A person must give as khums one fifth from the provisions that he buys for use during the year using profits of his earnings, if it remains at the end of the year. However, if he wishes to give its value, then if it has appreciated in value from the time that he bought it, he should pay its value at the end of the year.

1798. If a person purchases household items from his profits prior to paying khums on it, he will not have to pay khums on the items after he ceases to need them. The same will apply to women’s jewelry, so long as the time for adorning herself with them has passed.

1799. If a person does not make a profit in a year, it will not be permissible for him to deduct the expenses incurred in that year from the profit acquired in the subsequent year.

1800. If a person does not make any profit in the beginning of a year, and uses a part of his capital to meet the expenses incurred at the time, then should he make a profit by the end of that year, he cannot not deduct the amount he used from his capital from the profit he acquired.

1801. If a person incurs a loss on a part of his capital in an business or similar scheme, he may deduct the loss from profit he acquired prior to incurring the loss.

1802. If a person suffers a loss on property other than his capital, he may not use the profit he acquires to compensate for the loss, unless he requires the property he has lost within the same year; in this case, he may use the profit acquired that year to compensate for it.

1803. If a person incurs a loan in the beginning of the year in order to meet his expenses, but acquires some profit prior to the end of the year, he cannot deduct the amount of the loan from the profit he has acquired, except in the event he took the loan after he acquired the profit. However, he may deduct the loan from the profits acquired during the year (not at its end).

1068. If a person mistakenly places his forehead on an area that is four closed fingers higher than the tips of his toes, and if it is elevated to an extent that his posture is no longer deemed sujÙd, he should raise his head and place it on something that is not high, or its height is to the measure of four closed fingers or less. If it is elevated to an extent that it is still deemed sujÙd, he should pull his forehead onto something, the height of which is to the measure of four closed fingers or less. If it is not possible to pull his forehead onto something lower, obligatory precaution dictates that he should complete his prayer and pray again.

1069. There should be nothing separating the forehead and the thing on which sujÙd is performed. Therefore, if the turbah is dirty to a degree that the forehead no longer makes contact with it, the sujÙd will be invalid. However, there is no problem if the colour of the turbah has changed.

1804. If a person is unable to procure a profit throughout a year, and incurs a loan in order to meet his expenses, he cannot deduct the amount of the loan from the profit he acquires in the subsequent years. However, he may repay the loan from that profit.

1070. A person should place his palms on the ground during sujÙd. In the event that he is compelled, he may place the back of his hands on the ground. If he is unable to do that, obligatory precaution dictates that he should place his wrists on the ground. If this too is not possible, he should place any part of his arm, up to his elbow on the ground. However, if that too is not possible, he should place his arms on the ground.