مسائل المنتخبه (Articles Of Islamic Acts) - الخوئي، السيد أبوالقاسم - الصفحة ٣٧٨ - KHUMS

this money" he should pay Khums on the present value of that property.
١٨٠٦. If a person, who has not paid Khums ever since he became legally responsible to pay it, purchases, with the profit f his trade, something which is not neededby him, and one year passes since he made that profit, he should pay Khums on it. And if he purchases household equipment and other necessities in accordance with his status,it is not necessary for him to pay Khums on them, if he knows that he purchased them during the year in which he made. profit. And if he does not know whether he purchasedthese things during that year or. after the year had ended, he should, on the basis of obligatory precaution, make compromise with the Religious Head.

II. MINERALS
١٨٠٧. If a person extracts gold, silver, lead, copper, iron, oil steamcoal, turquoise, cornelian, alum, salt or any other mineral from a mine, he should pay Khumson it, provided that the thing extracted accords with the taxable limit.
١٨٠٨. The taxable limit of a mineral is ١٥ common mithqals of coined gold i.e. if the value of a thing which is extracted from a mine reaches ١٥ mithqals of coinedgold the person concerned should pay Khums on it after subtracting from it the expenses which he has incurred in that connection.
١٨٠٩. If a person has derived profit from a mine and the value of the thing which he has extracted does not reach ١٥ mithqals of coined gold, payment of Khums on itis necessary when that profit alone or combined with other profits of his trade exceeds his expenses for one year.
١٨١٠. Chalk, lime, fullers earth and red clay are not minerals, and one, who extracts them, is required to pay Khums if the value of that thing alone, which he hasextracted, or combined with other profits from his trade, exceeds his expenses for one year.