مسائل المنتخبه (Articles Of Islamic Acts) - الخوئي، السيد أبوالقاسم - الصفحة ٣٧٦ - KHUMS

can procure it with the profit made by him out of his trade.
١٧٩٥. If a person does not make any profit throughout a year and borrows money to meet his expenses he cannot deduct the amount of his loan from the profit made byhim during the f years. Rather, if he borrows money in the first year to meet his expenses and makes profit before the year end, the apparent position is that he cannotdeduct the amount of his loan from that profit except when he has borrowed the money after making profit. Of course, in both the cases he can repay the loan out of the profitmade by him during that year and Khums has no concern with that amount.
١٧٩٦. If a person takes loan to increase his wealth or to purchase some property which he does not need he cannot repay that loan out of the profit made by him fromhis trade. However, it the loan taken by him or the thing purchased with it is lost he can repay the loan out of the profit made by him during that year.
١٧٩٧. A person can pay the Khums of a thing in the shape of that very thing, and if he so desires he can also pay money equivalent to the price of the khums payableby him. In case, however, he wants to pay it in the shape of some other commodity, it is difficult that his action may be in order, except with the permission of the HakimeSharaa (the contemporary Mujtahid).
١٧٩٨. If Khums is payable on the property of a person and he has not paid it although a year has passed, and does not also intend to pay it, he cannot appropriatethat property. Rather, on the basis of obligatory precaution the position is the same (i.e. he cannot appropriate the property) even if he intends to pay Khums.
١٧٩٩. A person who owes Khums cannot take responsibility for it (i.e. treat himself to be the debtor of those entitled to it and appropriate the entire property andif he appropriates that property and it perishes, he should pay Khums for it.