مسائل المنتخبه (Articles Of Islamic Acts) - الخوئي، السيد أبوالقاسم - الصفحة ٣٧٤ - KHUMS

him, makes his income exceed his expenditure for the year he should pay its Khums at the end of each year.
١٧٨٢. If a person has a few sources of income. for example, if he receives rent for his property and is also engaged in trade, he should pay Khums at the end of theyear on what exceeds his expenses. And if he makes profit in one field, and sustains loss in the other, he should, on the basis of recommended precaution pay Khums on theprofit made by him. However, if he has two different professions, for example, if he is engaged in trade as well as farming.he cannot; on the basis of obligatory precaution,make up the loss from one side from the profit made from the other.
١٧٨٣. A person can deduct from his profit the expenditure which he incurs in making profit (e.g. on brokerage and porterage) and it is not necessary to pay Khums onthat amount.
١٧٨٤. No Khums is payable on what a person spends out of the profit made from trade. on food, dress, furniture, purchase of house, marriage of son. dowry ofdaughter, ziyarat etc., provided that it is not beyond his status and he has not been extravagant.
١٧٨٥. Whatever a person spends on vow and atonement is a part of his annual expenditure. Moreover what he gives to another person as a prize or gift is included inhis annual expenditure, provided it is not beyond his status.
١٧٨٦. If a person lives in a city in which the people usually prepare a part of the dowry of their daughters every year and he purchases dowry out of the profitmade in a year in that year,and it is not beyond his status it is not necessary for him to pay Khums on it. In case,however, it is beyond i;is status or the dowry ispurchased in the year following that, in which profit is made,he should pay Khums on it.
١٧٨٧. Whatever a person spends in connection with journey for Hajj and other Ziyarats (pilgrimages) is reckoned to be a part of his expenditure of the year, inwhich he spends it,and, in case,