مسائل المنتخبه (Articles Of Islamic Acts) - الخوئي، السيد أبوالقاسم - الصفحة ٣٨٧ - USE OF KHUMS

Khums till the availability of a deserving person, he should take the Khums to another town, and give it to the deserving persons there, and he candeduct the expenses of taking the Khums there. And in ease he is negligent in looking after Khums, and it is lost, he should make compensation for it, but if he has not beennegligent, it is not obligatory on him to pay anything.
١٨٥٥. If there is no deserving person in the hometown of a person and he is certain or satisfied that such a person will be found in future and it may also bepossible to look after khums till the availability of a deserving person, the person concerned can take it to another town, and if he is not negligent in looking after it,and it is lost, it is not necessary for him to give anything. He cannot, however, deduct from Khums the expenses of carrying it to the other city.
١٨٥٦. Even if a deserving person is available in the home town of a person, he can carry Khums to another town and give . it to a deserving person. However, hehimself should bear the expenses of taking Khums to the other town and in case Khums is lost, he is responsible for it, although he may not have been negligent in lookingafter it.
١٨٥٧. If a person takes Khums to another town in compliance with the orders of the Religious Head and it is lost, it is not necessary for him to pay Khums again.And the position is the same if he gives the Khums to the agent by the Religious Head to receive Khums. and he (the agent takes it from that town to ,other town, and thismovement the Khums is lost (That is, it J not necessary for the Khums payer to give Khums again).
١٨٥٨. It is not permissible that the price of a commodity is raised higher than its actual price and it is given as Khums. And as stated in Article ١٧٩٧ it isdifficult that paying Khums in the shape of a different commodity may be valid (except in the case of gold and silver coins and other similar things). ٣٨٧