مسائل المنتخبه (Articles Of Islamic Acts) - الخوئي، السيد أبوالقاسم - الصفحة ٣٧٣ - KHUMS

but dies during the year, his expenses till his death should be deducted from the property and Khums should be paid on the balance.
١٧٧٧. If the price of the commodity, which one purchases for the purpose of business, goes up and he does not sell it, and its price falls during the year, it is notobligatory on him to pay Khums to the extent the price went up.
١٧٧٨. If the price of a commodity, which a person purchases for the purpose of business goes up, and he doesnt sell it till after the end of the year with the hopethat the price will raise more and then the price falls, it is obligatory for him to pay Khums tb the extent the price of the commodity went up.
١٧٧٩. If a person possesses some property other than merchandise on which Khums has been paid by him or on which no Khums is payable, for example, if he haspurchased something to spend and its price increases and he sells it, he should pay Khums on it to the extent its price has increased. Similarly if for example he purchases atree which bears fruit or a sheep which becomes fat, and in case his object in maintaining them to earn profit he should pay its Khums to the extent their price hasincreased. Rather. even if it was not his object to profit he should pay Khums on them.
١٧٨٠. If a person establishes a garden with the intention of selling it, after its price goes up, he should pay Khums on the fruit, the growth of the trees and theincrease in the price of the garden. However, if his intention is to sell the fruit of the trees and to make use of the price of the same, he should pay khums only on thefruit and the growth of the trees.
١٧٨١. If a person plants willow, plane tree and other trees like them, he should pay Khums on their growth every year. And similarly if. for example, he makesprofit from the branches of the trees which are cut every year and the price of these branch alone, or the same added with other profits made by