مسائل المنتخبه (Articles Of Islamic Acts) - الخوئي، السيد أبوالقاسم - الصفحة ٣٧١ - KHUMS

the obligatory precaution is thatin case the property so inherited is in excess of the annual expenses of oneself and ones family, one should pay Khums of the excess property.
١٧٦٤. If a person inherits some property and knows that the person from whom he has inherited it did not pay Khums on it he (the heir) should, on. the basis ofobligatory precaution, pay its Khums. However, if no Khums is payable on that property and the heir knows that the person, from whom he has inherited that property, owed someKhums, he should pay the Khums from the deceaseds property.
١٧٦٥. If something exceeds the annual expenses of a person on account of his having exercised frugality he should pay its Khums.
١٧٦٦. If the expenses of a person are borne by some one else he should pay Khums on the entire property received by him.
١٧٦٧. If a person endows some property as trust some particular persons (e.g. to his children) and if they do farming and plant trees with that property and earn fmit something, which exceeds their annual expenses they should pay its Khums. And similarly if they profit from that property in some other manner e.g. if they lease it outthey should pay Khums of the amount which exceeds their annual expenses.
١٧٦٨. If the property received by an indigent person on account of Khums, Zakat. or recommended alms exceeds his expenses for one year or if he earns proM from theproperty given to him e.g. if he gets fruit from a tree which has been given to him by way of Khums and it exceeds his expenses for a year he should pay its Khums.
١٧٦٩. If a person purchases some commodity with the money on which khums has not been paid i.e. if he says to the seller: "I am purchasing this commodity with thismoney" the transaction is apparently in order in respect of the entire property and Khums becomes associated with the commodity which he has