مسائل المنتخبه (Articles Of Islamic Acts) - الخوئي، السيد أبوالقاسم - الصفحة ٣٧٢ - KHUMS

purchased with that money and permission and acknowledgement of the religious divine are not necessary.
١٧٧٠. If a person purchases a commodity and after making the agreement pays its price with the money, on which Khums has not been paid by him the transaction madeby him is in order and he is indebted for the Khums of the money, which he has given to the seller of the commodity, to those, who are entitled to receive Khums.
١٧٧١. If a person purchases something on which Khums has not been paid, the Khums is the responsibility of the seller and the buyer is not required to pay anythingin this behalf.
١٧٧٢. If a person makes a gift of something to another on which Khums has not been paid, ١/٥th (i.e. Khums) of it is the responsibility of the donor, and one whogets the gift is not required to pay anything.
١٧٧٣. If a person gets some property from an unbeliever or a person, who does not believe in paying Khums, it is not obligatory for him (i.e. the person who getsthe property) to pay Khums.
١٧٧٤. It is necessary for the merchants, the tradesmen, the artisans and other such persons that when a year passes since the time they have been earning profitthey should pay Khums " whatever is in excess of their expenses for one year. And if a person, who is not a tradesman by profession, earns some profit by chance, he shouldpay Khums after a year has passed since he earned the said profit, on the quantity which is in excess of his expenditure for one year.
١٧٧٥. A person can pay Khums as and when be earns profit during a year and it is also permissible to postpone payment of Khums till the end of the year. And thereis no harm if one adopts the solar year for the payment of Khums.
١٧٧٦. If a person, who is a merchant or tradesman etc., fixes the period of one year for payment of khums and earns profit