How khums is spent
1902. Khums should be believed into two parts. One part is Sehm Sadaat, and as obligatory precaution it should be given to fully competent Mujtahid or with his permission to a Sayyid who is poor, or orphan, or who has become stranded without money during his journey. The second part is Sahme Imam (AS), and during the present time it should be given to a Mujtahid, who fulfils all conditions, or be spent for such purposes as allowed by that Mujtahid. And if one wishes to give Sehme Imam to a Mujtahid whom he is not following, this is only permitted in case that he is aware that Mujtahid and one, whom he is following, spend the Sehme in the same way.
1903. An orphan Sayyid to whom Khums is given should be poor. But the Sayyid who has been stranded without money while on journey, can be helped with Khums even if he may not be a poor man in his own hometown.
1904. If the journey of a Sayyid who has been stranded was with the purpose of committing a sin, as an obligatory precaution, he should not be given Khums.
1905. Khums can be given to a Sayyid who may not be Adil, but it should not be given to a Sayyid who is not Ithna Ashri.
1906. Khums should not be given to a Sayyid if he is a transgressor, and Khums given to him encourages him further to commit the sins. And as a precaution, Khums should not be given to a Sayyid who commits sins openly, even if giving Khums to him may not aid him in committing sins.
1907. If a person claims that he is a Sayyid, Khums cannot be given to him unless two just (Adil) persons confirm that he is a Sayyid, or if he is so wellknown among the people, (as Sayyid) that one is sure and satisfied about him being a Sayyid.
1908. Khums can be given to a person who is known as Sayyid in his home city, if one is not certain or satisfied about anything to the contrary.
1909. If the wife of a person is a Sayyid, he should not, as an obligatory precaution, give Khums to her for meeting her own expenses. However, if it is obligatory on the wife to meet the expenses of others, and she cannot meet them, it is permissible to give Khums to her, so that she may meet their expenses.
1910. If it is obligatory on a person to meet the expenses of a Sayyid or a Sayyidah, who may not be his wife, he cannot, on the basis of obligatory precaution, give him/her food, dress and other essential items of subsistence from Khums. However, there is no harm if he gives him/her a part of Khums to meet other expenses, which is not necessary for the person who pays Khums.
1911. It is permissible to pay Khums to a poor Sayyid who is dependent on others for his expenses and those other person is not able to cover all of his expenses.
1912. The obligatory precaution is that a needy Sayyid should not be given Khums in excess of his yearly expenses.
1913. If there is no deserving Sayyid in the hometown of a person, and if he is certain or satisfied that no such person will be available in future, or if it is not possible to hold in dafety the amount of Khums till the availability of a deserving person, he should take the Khums to another town, and give it to the deserving person there, and he can deduct from Khums money the expenses of transfer. And if Khums is lost in the transfer due to his negligence, he should reimburse it, but if he has not failed in taking its care, it is not obligatory on him to pay anything.
1914. If there is no deserving person in his hometown, and he is certain or satisfied that such a person may be found in future, and it may be possible to look after Khums till the availability of a deserving person, the person concerned can still take it to another town. And if despite his carefulness, Khums is lost on the way, it will not be necessary for him to pay anything. He cannot, however, deduct from Khums the expenses of transferring it to the other place.
1915. Even if a deserving person is available in the hometown of a person, he can transfer Khums to another town to give it to a deserving person. However, he himself should bear the expenses of taking Khums to the other town, and if Khums is lost, he is responsible for it, even if he may not have been negligent in liikong after it.
1916. If a person takes Khums to another town in compliance with the directive of the fully competent Mujtahid, and it is list, it is not necessary for him to pay Khums again. And the position is the same if he gives Khums to a Wakil of the Mujtahid, and the Wakil transfers it to another place, and in the process the Khums is lost.
1917. If one does not pay Khums out his property, and with permission of a fully competent Mujtahid pays it out of some goods, he must considers a higher price, even if the deserving person is satisfied, he must return the extra part.
1918. If a person is the creditor of a person who is entitled to receive Khums, and wants to adjust his debt against Khums payable by him, he should, as an obligatory precaution, give Khums to the deserving person and thereafter, the deserving person returns it to him towards the debt.
1919. A person who is deserving Khums cannot return the sum after having received it. If a person owes a large sum of Khums, and is unable to pay it because of poverty, and does not wish to remain indebted to the deserving people, there will be no objection if the deserving person agrees to receive Khums from him, and then to bestow it upon him as a gift.
1920. If one gives and receives Khums with a fully competent Mujtahid or his Wakil or with a Sayyid, and he wishes to pay it next year, he cannot deduct it from profits of that year. For example, if one exchanges 1000 Tomans and he earn, 2000 Tomans profits after deduction of expenses, he must pay Khums of 2000 Tomans and 1000 Tomans which he owes must be paid out of the rest of taxable money.