مسائل المنتخبه (Articles Of Islamic Acts) - الخوئي، السيد أبوالقاسم - الصفحة ٣٧٥ - KHUMS

his journey continues till the next year, he should pay Khums " what he spends during the second year. his profession and
١٧٨٨. If a, person, who earns profit from trade, has some other property also, on which Khums is not payable, he can reckon his expenditure for the year keeping inview only the profit made by him from his profession.
١٧٨٩. If a person purchases, with the profit made by him out of his trade, provisions for being used during the year.and at the nd of the year a part of it remainsunused, he should pay Khums on it. And in case he wants to make payment of the price of the provisions as Khums and its price has increased since he purchased it, he shouldtake into account the price which prevailed at the end of the year.
١٧٩٠. If a person purchases household equipment with the profit earned by him from his trade before paying its khums he should, on the basis of recommendedprecaution, pay Khums on it when the need for that equipment comes to an end. And the same rule applies to the ornaments used by a female, when the time of her adorningherself with them passes away.
١٧٩١. If a person does not make any profit during a year he cannot deduct his expenditure for that year from the profit which he makes in the next year.
١٧٩٢. If a person does not make any profit in the beginning of the year, and spends out of his capital, and makes some profit before the year ends, he cannot deductthe amount spent by him out of his capital from the profit; he can deduct only the expenses of trade from it.
١٧٩٣. If a part of the capital is lost in trade etc. a person can deduct an equivalent amount fm the profit made before he sustains the said loss.
١٧٩٤. If something other than capital is lost out of the property of a person he cannot procure that thing with the profit made by him. However, if he needs that thing during that very year he