The first 5 videos will be an Introduction to Shahr Ramadan and for the rest of the Holy month we will focus on Akhlaq. Note: Procurements for future years are not deductible expenses. Answer: Both are obligatory; Khums is on the surplus to annual expenses. He has a surplus income at the end of the year of less than the amount of the loan, such as £1,000. If a person's income was not stable, in some years he had profited and in some he had been in loss, and he cannot determine whether he bought his various properties in the year of profit or loss -- then, such a person should explain his circumstances to the mujtahid and come to a compromise with him about the amount of khums. The loan is taken to cover expenses for running a business, as long as a) there are no assets or cash available to cover those expenses instead of having to take a loan; and b) the expenses in question are reasonable for the type of business in question.

The Al-Islam.org site and the DILP are entirely supported by individual donors and well wishers. We currently live in a house on rent. In Islam, khums (Arabic: خُمْس‎ Arabic pronunciation: [xums], literally 'one fifth') refers to the required religious obligation of any Muslims to pay one-fifth of their acquired wealth from certain sources toward specified causes. This portion is then used for worthwhile purposes authorised by the Marja. It is always easier to count from the day one starts earning. Unrecognized Email or Password, please try again. Diyah (blood money, i.e. However, if it is appropriate for a father with his social status – according to the conventional norm in his society – to save for such a purpose, and he would be deemed negligent and careless about his family and their future if he did not do so, then that particular saving will not be liable for khums. This can be done by personal contact with the mujtahid or by corresponding with him or his authorized representative. It does not make any difference whether the maintenance of these persons is obligatory on you (like wife, children and parents) or not obligatory (like a relative, a friend or an orphan). If he makes repayments towards those loans, then those payments are deductible expenses. In the latter case, first one has to pay khums from the surplus of the income and then pay such debts from the remaining 80%. I had saved money for an extension to my house and so had not paid Khums on it. Please refer to your Marja' taqleed for detailed information. An Introduction To The Islamic Economic System, Khums On The Surplus Or Profit Of The Income, B. Definitions of Income, Profit & Surplus. Now we come to the second exception, which will be the focus of the remainder of this guide. on your surplus income. Here, no khums is payable that year, but the remaining amount (£4,000) cannot be deducted from the net income of the following year.

Shar'ee) duty if you have no savings, © Ahlul Bayt Digital Islamic Library Project 1995-2020. , Shaykh Dr Zaid Alsalami is an Iraqi born scholar, raised in Australia. If the insurance does not compensate the loss, then there are three possibilities:-.
Yes it is permissible to pay Khums before your Khums date, then you take the date of payment as a new date for your next year Khums. Income means whatever you earn from business, wage or salary, dividend income, or by other means of possession recognized by the shari`ah. By "dowry" (mahr) we mean the marriage-gift which the husband agrees to pay to his wife at the time of marriage or whenever she demands it. The World Federation is proud to have permission (ijaza) from His Eminence al-Sayyid Ali al-Sistani (may Good protect him) to collect khums payments on his behalf. Once khums has been paid on a sum, that sum will no longer be liable for khums for as long as it remains. Tax is part of the expenses. if he has not bought it but came to own that item by inheritance, etc., then khums is not liable on its increased market value even if he sells it. If a person takes a 20-year mortgage of £100,000 to buy a house for his residence, his yearly repayments towards the capital loan amount will be £5,000. He has the option of either using the $ 10,000 inherited money for his expenditure and pay the khums from the entire $ 20,000 which he earned that year; or deducting the $ 10,000 for his annual expenditure from his income, and pay khums from the remaining $ 10,000 which is the surplus of the income. In this case, he has to pay khums on $ 60,000 which was definitely from the savings of the previous years. ), Can one deduct the compensation for the losses of his property from the annual profit or income and count it as a part of his "annual expenses"? It is obvious that this house was not bought from the income of a single year. Rabi-Ul-Awwal 1442, Upcoming and published books In Islam, "dowry" is not something which a woman owns at the time of divorce or at the time of her husband's death; it is her right which she owns immediately after marriage has been consummated. Otherwise, the khums is actually associated with the profit or the surplus of the income as soon as it is known, and the owner may pay the khums before the end of the year. Then he may every year count the surplus of his income on that day and pay khums. Once khums has been paid on a sum, that sum will no longer be liable for khums for as long as it remains. If a person is indebted with loans, it does not affect his obligation to pay khums on his new surplus income every year. There is no harm in becoming partner of a person in trade or business who does not pay khums –, "no bearer of burden shall bear the burden of another. If your income exceeds the annual expenses of yourself and your family, Khums (20%) should be paid from the excess. Selling an item on which khums is wajib: vii. It has been prescribed by Allah (in Surat al-Anfal, verse 41), and it was practised during the life of the Prophet (s) and the Imams (a). So this money was not held by me for a full year.

This is where there has been a change in His Eminence al-Sayyid al-Sistani’s ruling. You calculate your Khums from your savings after deducting the tax. if that capital is more than his necessary annual expenses (for example, if Zayd got $ 15,000), then he may use the capital only after paying the khums from the amount which is more than his annual expenses (in the above example, on $ 4,000). As for the interest, it will be considered a deductible expense; this applies to interest-only mortgage payments, and to the interest portion of repayment mortgages. (Someone buys a commodity for business, then its market value increases during the year and he does not sell it due to negligence or in anticipation of further increase in its price, then by the end of the year its price again decreases to the same value -- then there is no khums on previously increased value. Based on His Eminence’s new ruling, the second scenario above would look different. So, if a person has bought a house for his residence with a loan secured on the house – i.e. So if a non-baligh or an insane person gets any wealth which is more than his or her annual expenses, then there is no khums on that wealth at that time or at the time when he or she becomes baligh or sane respectively; or for that matter, it is not wajib even on their guardians.
Do I have to take out Khums on income support allowance that I receive from the government, such as the Youth Allowance given in Australia?
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The first 5 videos will be an Introduction to Shahr Ramadan and for the rest of the Holy month we will focus on Akhlaq. Note: Procurements for future years are not deductible expenses. Answer: Both are obligatory; Khums is on the surplus to annual expenses. He has a surplus income at the end of the year of less than the amount of the loan, such as £1,000. If a person's income was not stable, in some years he had profited and in some he had been in loss, and he cannot determine whether he bought his various properties in the year of profit or loss -- then, such a person should explain his circumstances to the mujtahid and come to a compromise with him about the amount of khums. The loan is taken to cover expenses for running a business, as long as a) there are no assets or cash available to cover those expenses instead of having to take a loan; and b) the expenses in question are reasonable for the type of business in question.

The Al-Islam.org site and the DILP are entirely supported by individual donors and well wishers. We currently live in a house on rent. In Islam, khums (Arabic: خُمْس‎ Arabic pronunciation: [xums], literally 'one fifth') refers to the required religious obligation of any Muslims to pay one-fifth of their acquired wealth from certain sources toward specified causes. This portion is then used for worthwhile purposes authorised by the Marja. It is always easier to count from the day one starts earning. Unrecognized Email or Password, please try again. Diyah (blood money, i.e. However, if it is appropriate for a father with his social status – according to the conventional norm in his society – to save for such a purpose, and he would be deemed negligent and careless about his family and their future if he did not do so, then that particular saving will not be liable for khums. This can be done by personal contact with the mujtahid or by corresponding with him or his authorized representative. It does not make any difference whether the maintenance of these persons is obligatory on you (like wife, children and parents) or not obligatory (like a relative, a friend or an orphan). If he makes repayments towards those loans, then those payments are deductible expenses. In the latter case, first one has to pay khums from the surplus of the income and then pay such debts from the remaining 80%. I had saved money for an extension to my house and so had not paid Khums on it. Please refer to your Marja' taqleed for detailed information. An Introduction To The Islamic Economic System, Khums On The Surplus Or Profit Of The Income, B. Definitions of Income, Profit & Surplus. Now we come to the second exception, which will be the focus of the remainder of this guide. on your surplus income. Here, no khums is payable that year, but the remaining amount (£4,000) cannot be deducted from the net income of the following year.

Shar'ee) duty if you have no savings, © Ahlul Bayt Digital Islamic Library Project 1995-2020. , Shaykh Dr Zaid Alsalami is an Iraqi born scholar, raised in Australia. If the insurance does not compensate the loss, then there are three possibilities:-.
Yes it is permissible to pay Khums before your Khums date, then you take the date of payment as a new date for your next year Khums. Income means whatever you earn from business, wage or salary, dividend income, or by other means of possession recognized by the shari`ah. By "dowry" (mahr) we mean the marriage-gift which the husband agrees to pay to his wife at the time of marriage or whenever she demands it. The World Federation is proud to have permission (ijaza) from His Eminence al-Sayyid Ali al-Sistani (may Good protect him) to collect khums payments on his behalf. Once khums has been paid on a sum, that sum will no longer be liable for khums for as long as it remains. Tax is part of the expenses. if he has not bought it but came to own that item by inheritance, etc., then khums is not liable on its increased market value even if he sells it. If a person takes a 20-year mortgage of £100,000 to buy a house for his residence, his yearly repayments towards the capital loan amount will be £5,000. He has the option of either using the $ 10,000 inherited money for his expenditure and pay the khums from the entire $ 20,000 which he earned that year; or deducting the $ 10,000 for his annual expenditure from his income, and pay khums from the remaining $ 10,000 which is the surplus of the income. In this case, he has to pay khums on $ 60,000 which was definitely from the savings of the previous years. ), Can one deduct the compensation for the losses of his property from the annual profit or income and count it as a part of his "annual expenses"? It is obvious that this house was not bought from the income of a single year. Rabi-Ul-Awwal 1442, Upcoming and published books In Islam, "dowry" is not something which a woman owns at the time of divorce or at the time of her husband's death; it is her right which she owns immediately after marriage has been consummated. Otherwise, the khums is actually associated with the profit or the surplus of the income as soon as it is known, and the owner may pay the khums before the end of the year. Then he may every year count the surplus of his income on that day and pay khums. Once khums has been paid on a sum, that sum will no longer be liable for khums for as long as it remains. If a person is indebted with loans, it does not affect his obligation to pay khums on his new surplus income every year. There is no harm in becoming partner of a person in trade or business who does not pay khums –, "no bearer of burden shall bear the burden of another. If your income exceeds the annual expenses of yourself and your family, Khums (20%) should be paid from the excess. Selling an item on which khums is wajib: vii. It has been prescribed by Allah (in Surat al-Anfal, verse 41), and it was practised during the life of the Prophet (s) and the Imams (a). So this money was not held by me for a full year.

This is where there has been a change in His Eminence al-Sayyid al-Sistani’s ruling. You calculate your Khums from your savings after deducting the tax. if that capital is more than his necessary annual expenses (for example, if Zayd got $ 15,000), then he may use the capital only after paying the khums from the amount which is more than his annual expenses (in the above example, on $ 4,000). As for the interest, it will be considered a deductible expense; this applies to interest-only mortgage payments, and to the interest portion of repayment mortgages. (Someone buys a commodity for business, then its market value increases during the year and he does not sell it due to negligence or in anticipation of further increase in its price, then by the end of the year its price again decreases to the same value -- then there is no khums on previously increased value. Based on His Eminence’s new ruling, the second scenario above would look different. So, if a person has bought a house for his residence with a loan secured on the house – i.e. So if a non-baligh or an insane person gets any wealth which is more than his or her annual expenses, then there is no khums on that wealth at that time or at the time when he or she becomes baligh or sane respectively; or for that matter, it is not wajib even on their guardians.
Do I have to take out Khums on income support allowance that I receive from the government, such as the Youth Allowance given in Australia?
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khums on savings for house


If you are not working to earn a living – for example, you are retired, a housewife, a student, or unemployed – then you may take every income and gain to have its own period for a year. He is a Cultural Affairs director of Ethics Group of Al-Mustafa Open... Should I pay Khums even though I do not work but am still getting pocket money? In Islam, khums (Arabic: خُمْس‎ Arabic pronunciation: [xums], literally 'one fifth') refers to the required religious obligation of any Muslims to pay one-fifth of their acquired wealth from certain sources toward specified causes.

The deductible household expenses include food, drink, accommodation, transportation, furniture, marriage expenses, medical expenses, payment of sadaqah, hajj, ziyarat, gifts, donations and charity, paying debts, legal penalties, wages of servants, insurance premiums, the amount deducted from your salary for mandatory provident fund or for mandatory pension plan, income tax, etc. For example, if a person takes a loan of £20,000, and his surplus income each year is £5,000, he would not be liable to pay khums for four years. Click here to watch Day 30. If her husband or father is the provider, then she has to pay khums from the entire amount of her income which is in excess to her own expenses. He inherits $ 10,000 from his father, and he also earns $ 20,000 during that year. You can calculate your income and your expenses for the whole year starting from the date you started earning, and take the savings (what is left with you after your spending) then take 20% of the savings and pay it as Khums. Yes, khums is payable on all savings. If the new ruling is applied, the surplus income that is khums-free and those mortgage repayments which are deductible will eventually add up to £250,000. What is the ruling on Khums in regards to non-monetary gifts given and not used before the Khums date? More details are available on websites of the Marja' of Taqleed.

is not payable on the following types of receipts: The World Federation is proud to have permission (ijaza) from His, Eminence al-Sayyid Ali al-Sistani (may Good protect him), You can make your full khums payment, or either of the Sehm payments, online by visiting our, Information on the Madinah and Bab Summer Course, Welfare and sadaqah (alms given to the poor), Unexpected legacy (something bequeathed to you in a will of someone not related to you), Mahr (the dowry given by a husband to his wife).

Based on His Eminence’s previous ruling, if a loan is taken to pay for something that is a deductible expense for that year, then the amount of that loan would be deductible from the surplus income of that year.

If the husband and wife both are earning, and both of them contribute in the family expenditure, then practically khums has to be paid by calculating the total income and then deducting the total expenditure of both of them collectively.

Depreciation in or loss of a commodity: vi. for attaining proximity to Allah (qurbatan ilallah). There are some long-term savings which are for a specific use in the future, such as savings for a child’s marriage.

if the destruction or loss occurred in a trading commodity, while the trader made profit from activities outside trading such as agriculture or the like, in such a case, it is precautionarily better not to provide compensation for his trading loss from his agriculture profit before paying the khums.

iii. ii. If it is not used as one’s residence in a sufficient manner for a year, then this process will end. And, in this case, it does not matter whether the by-product was a "separate by-product" like calf and milk of cow, wool of sheep or "connected by-product" like fruits on a tree. (In theory, the amount spent by the wife on household expenses will be considered a gift to the husband -- who is Islamically responsible for family maintenance -- and thus his income, and consequently his khums, will increase.). The other half is given to sayyids (descendants of the great grandfather of the Prophet (s)) who are poor, orphans, or stranded travellers. Other than being involved in various humanitarian projects, he frequently responds to... , Sayyed Muhammad Husaini Ragheb has a BA in Law from Guilan University, Iran and has also undertaken Hawzah studies in Qom. In this example, we can see that the total amount of £70,000 has been deducted from the surplus income (years 1-18), and the mortgage payments for those years totalling £180,000 has also been a deductible expense, giving a total of £250,000 relief against the loan of £250,000. Increase in market value of a khums-free commodity: iv. I had lent money to a person last year.

The first 5 videos will be an Introduction to Shahr Ramadan and for the rest of the Holy month we will focus on Akhlaq. Note: Procurements for future years are not deductible expenses. Answer: Both are obligatory; Khums is on the surplus to annual expenses. He has a surplus income at the end of the year of less than the amount of the loan, such as £1,000. If a person's income was not stable, in some years he had profited and in some he had been in loss, and he cannot determine whether he bought his various properties in the year of profit or loss -- then, such a person should explain his circumstances to the mujtahid and come to a compromise with him about the amount of khums. The loan is taken to cover expenses for running a business, as long as a) there are no assets or cash available to cover those expenses instead of having to take a loan; and b) the expenses in question are reasonable for the type of business in question.

The Al-Islam.org site and the DILP are entirely supported by individual donors and well wishers. We currently live in a house on rent. In Islam, khums (Arabic: خُمْس‎ Arabic pronunciation: [xums], literally 'one fifth') refers to the required religious obligation of any Muslims to pay one-fifth of their acquired wealth from certain sources toward specified causes. This portion is then used for worthwhile purposes authorised by the Marja. It is always easier to count from the day one starts earning. Unrecognized Email or Password, please try again. Diyah (blood money, i.e. However, if it is appropriate for a father with his social status – according to the conventional norm in his society – to save for such a purpose, and he would be deemed negligent and careless about his family and their future if he did not do so, then that particular saving will not be liable for khums. This can be done by personal contact with the mujtahid or by corresponding with him or his authorized representative. It does not make any difference whether the maintenance of these persons is obligatory on you (like wife, children and parents) or not obligatory (like a relative, a friend or an orphan). If he makes repayments towards those loans, then those payments are deductible expenses. In the latter case, first one has to pay khums from the surplus of the income and then pay such debts from the remaining 80%. I had saved money for an extension to my house and so had not paid Khums on it. Please refer to your Marja' taqleed for detailed information. An Introduction To The Islamic Economic System, Khums On The Surplus Or Profit Of The Income, B. Definitions of Income, Profit & Surplus. Now we come to the second exception, which will be the focus of the remainder of this guide. on your surplus income. Here, no khums is payable that year, but the remaining amount (£4,000) cannot be deducted from the net income of the following year.

Shar'ee) duty if you have no savings, © Ahlul Bayt Digital Islamic Library Project 1995-2020. , Shaykh Dr Zaid Alsalami is an Iraqi born scholar, raised in Australia. If the insurance does not compensate the loss, then there are three possibilities:-.
Yes it is permissible to pay Khums before your Khums date, then you take the date of payment as a new date for your next year Khums. Income means whatever you earn from business, wage or salary, dividend income, or by other means of possession recognized by the shari`ah. By "dowry" (mahr) we mean the marriage-gift which the husband agrees to pay to his wife at the time of marriage or whenever she demands it. The World Federation is proud to have permission (ijaza) from His Eminence al-Sayyid Ali al-Sistani (may Good protect him) to collect khums payments on his behalf. Once khums has been paid on a sum, that sum will no longer be liable for khums for as long as it remains. Tax is part of the expenses. if he has not bought it but came to own that item by inheritance, etc., then khums is not liable on its increased market value even if he sells it. If a person takes a 20-year mortgage of £100,000 to buy a house for his residence, his yearly repayments towards the capital loan amount will be £5,000. He has the option of either using the $ 10,000 inherited money for his expenditure and pay the khums from the entire $ 20,000 which he earned that year; or deducting the $ 10,000 for his annual expenditure from his income, and pay khums from the remaining $ 10,000 which is the surplus of the income. In this case, he has to pay khums on $ 60,000 which was definitely from the savings of the previous years. ), Can one deduct the compensation for the losses of his property from the annual profit or income and count it as a part of his "annual expenses"? It is obvious that this house was not bought from the income of a single year. Rabi-Ul-Awwal 1442, Upcoming and published books In Islam, "dowry" is not something which a woman owns at the time of divorce or at the time of her husband's death; it is her right which she owns immediately after marriage has been consummated. Otherwise, the khums is actually associated with the profit or the surplus of the income as soon as it is known, and the owner may pay the khums before the end of the year. Then he may every year count the surplus of his income on that day and pay khums. Once khums has been paid on a sum, that sum will no longer be liable for khums for as long as it remains. If a person is indebted with loans, it does not affect his obligation to pay khums on his new surplus income every year. There is no harm in becoming partner of a person in trade or business who does not pay khums –, "no bearer of burden shall bear the burden of another. If your income exceeds the annual expenses of yourself and your family, Khums (20%) should be paid from the excess. Selling an item on which khums is wajib: vii. It has been prescribed by Allah (in Surat al-Anfal, verse 41), and it was practised during the life of the Prophet (s) and the Imams (a). So this money was not held by me for a full year.

This is where there has been a change in His Eminence al-Sayyid al-Sistani’s ruling. You calculate your Khums from your savings after deducting the tax. if that capital is more than his necessary annual expenses (for example, if Zayd got $ 15,000), then he may use the capital only after paying the khums from the amount which is more than his annual expenses (in the above example, on $ 4,000). As for the interest, it will be considered a deductible expense; this applies to interest-only mortgage payments, and to the interest portion of repayment mortgages. (Someone buys a commodity for business, then its market value increases during the year and he does not sell it due to negligence or in anticipation of further increase in its price, then by the end of the year its price again decreases to the same value -- then there is no khums on previously increased value. Based on His Eminence’s new ruling, the second scenario above would look different. So, if a person has bought a house for his residence with a loan secured on the house – i.e. So if a non-baligh or an insane person gets any wealth which is more than his or her annual expenses, then there is no khums on that wealth at that time or at the time when he or she becomes baligh or sane respectively; or for that matter, it is not wajib even on their guardians.
Do I have to take out Khums on income support allowance that I receive from the government, such as the Youth Allowance given in Australia?

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