skills/sistani-guidance/references/books/jme/pages-133-144.md

# Jurisprudence Made Easy

PDF pages 133 to 144. Physical PDF numbering, not inferred printed labels.

Mechanical text extraction, not a verified transcription. Read the full rule or dialogue across page boundaries and retain its footnotes.

Source characters are preserved except corrupt control glyphs, which are marked. Blank layout lines are removed. Do not silently repair other wording.

Previous block: [pages 121 to 132](pages-121-132.md).

Next block: [pages 145 to 156](pages-145-156.md).

## PDF PAGE 133

```text
133
limits?
- No zakat is payable.
2. Eleven months should pass, leading to the twelfth
month, while it is still in one’s ownership.
3. Silver and gold should be of the minted type used as a
means of monetary exchange.
* What about jewellery made of gold and silver?
- They are exempt from zakat.
4. The ability of the owner of these metals to use them
freely all year round. Thus, no zakat is due on property
over which you have no control, such as lost property, for
a generally accepted length of time.
5. Adulthood and soundness in mind of the owner, for no
zakat shall be due on such coins owned by a minor or a
mentally handicapped person.
The second category of zakat is that which is due on such
crops as wheat, barley, dates, and raisins. The minimum
weight taxable of any of these crops, when it is dry, shall
be three hundred sa’ (a cubic measure equivalent to
approximately 847 kgs). The amount of zakat deductible is
according to the following criteria:
a. If the land cultivated with these crops is irrigated by
either rain or river water, that does not call for great
effort, the zakat shall be 10%.
b. If it is irrigated by hand, a pump, or the like, zakat
payable shall be 5%.
c. If the source of irrigation varies, i.e. using both the ways
mentioned in (a) and (b), payment of zakat shall be at the
rate of 7.5%, unless either way of irrigation was used
sparingly. In this case, the rate shall be charged in line
with the predominant way applied.
```

## PDF PAGE 134

```text
134
* Are there any other conditions?
- Yes, the crop should be owned by the mukallaf at the
time of zakat being due. Should he assume ownership
thereof at a later date, no zakat shall be due.
* When does zakat become due on the four types crop?
- It becomes due on any of the four crops when it is
generally accepted that they cannot be mistaken for any
other crop than wheat, barley, dates, and raisins.
The third category of property that is liable for zakat is
that comprising sheep, goats, cattle, camels, and
buffaloes. The criteria for payment of zakat on these types
of livestock are the following:
1. When their respective numbers reach certain figures.
Insofar as camels are concerned, a minimum number of
five camels would warrant one sheep of zakat. For every
five extra camels thereafter, and up to and including
twenty five, the rate is one sheep for every five camels, i.e.
if you have twenty five camels, five sheep is the number
that should be given in zakat. However, if you own twenty
six camels, the zakat due shall be one two-year-old she-
camel; thirty six would warrant one three-year-old she-
camel.
There are, though, other bench mark numbers; this is not
the time to go into detail about them.
As for sheep, the minimum, on which zakat is due, is forty.
One sheep should be given away in zakat for that number
of sheep. Two sheep for a hundred and twenty one, three
sheep for two hundred and one, four for three hundred
and one; any number of sheep exceeding four hundred
the rate is one sheep for every one hundred of them,
without a ceiling.
In respect of cattle and buffaloes, the minimum that is
taxable is thirty of either. Zakat payable on that number is
a calf, that has just entered the second year of its life. If
```

## PDF PAGE 135

```text
135
the number was forty, zakat due shall be one two-year-old
she-cow/buffalo.
However, zakat shall not be due on any minimum number
stipulated for camel, cattle, and sheep. That is, if the
number exceeds the minimum, there shall be no zakat
until the number has reached the new minimum.
2. Such livestock must be of the kind that graze in the
fields. Should it need to be fed by supplements, even
during part of the year, there shall be no zakat. [It is not of
a consequence if the animals are used for work, such as
tilling the fields or carrying water and the like. Zakat must
be taken out, even if they were used a good part of the
year].
3. The owner, or his guardian, should have the right of
disposal over his livestock throughout the year. If any was
stolen, for a considerable period of time then returned, no
zakat shall be due.
4. A minimum of eleven months, leading to the twelfth
month, should have elapsed under the ownership of the
same person, before any zakat becomes due.
The fourth category [of property where zakat becomes
payable is revenue from trading]. It is the capital used, for
buying and selling, by a person with the aim of making a
profit.
The rate of zakat deductible is 2.5% when all the following
conditions are met:
1. The owner should have attained adulthood and be
sound in mind.
2. The property should attain the minimum outlined in
silver and gold monetary means of exchange.
```

## PDF PAGE 136

```text
136
3. The lapse of one (tax) year on it, in kind, from the date it
was intended for trading and making profit.
4. The intention to make profit should remain constant
during the entire year. In other words, if you appropriate
some of the money you set aside for the purpose of
trading, or spend part of it on buying provisions during
that year, no zakat shall be due.
5. The right of having free hand in the capital throughout
the entire year.
6. The aim behind the working capital should be economic
activity, i.e. not tying it up.
* Should I take zakat out of my property, to whom shall I
give it?
- It is paid to those who are eligible to receive it. They fall
in eight categories; you find them in the words of The
Sublime, “Alms are only for the poor, the needy, the
officials (appointed) over them, those whose hearts are
made to incline (to truth), the (ransoming of ) captives,
those in debt, in the way of Allah, and the wayfarer; an
ordinance from Allah; and Allah is Knowing, Wise). (9/60).
* What is the difference between the needy and the poor?
- Both of them share, to a large extent, the same
description, i.e. they are those who do not have the
means, for a year, to support themselves and members of
their family, and do not have work whereby they can earn
a living. The poor, however, are worse off.
* Who are the officials appointed over them?
- It is the workforce charged, by the Prophet (s.a.w.), the
Imam (a.s.), or the Marji’ or his deputy, to collect zakat, and
oversee its distribution to those entitled to receive it.
* What about those whose hearts are made to incline to
```

## PDF PAGE 137

```text
137
truth?
- Those are either Muslims, whose faith shall take root
through receiving such dues, or the unbelievers, who are
encouraged to embrace Islam - or to support Muslims in
defending themselves.
It is to be noted, however, that the owner has no right of
disposing with zakat money to this category. It is the
prerogative of the Imam (a.s.), or his deputy.
* And the ransoming of captives?
- These are the slaves who are bought in order to be set
free.
* What sort of debt could be settled with zakat money?
- It is the debt of those people who cannot pay back what
they borrowed in a lawful way.
* Is there a particular avenue in the way of Allah, some of
zakat money should be spent?
- It is spending, in a general sense, in every avenue that is
commensurate with the public interest, such as building
mosques, bridges, etc. [in disposing with this portion, the
permission of the Marji’ should be obtained].
* And the wayfarer?
- It is the stranded traveller, who could have run out of
money, whose credit facility may no longer be available,
or who may feel embarrassed to borrow money in order to
make the return journey home. [Also it is not possible for
such a person to sell, or lease, some of their possessions in
their home country to finance their return journey]. They
can be allotted this part of zakat, provided that their travel
was not for committing any sinful act.
Those, who fall within any of these categories do not
qualify for receiving any money thereof, unless they are
believers [they should not be among those who abandon
prayers, drink intoxicants, or who openly commit that
which is forbidden]. They should not be among those who
dispose of the money in sinful acts, [to ensure that paying
```

## PDF PAGE 138

```text
138
them is not a source of temptation, encouraging them to
go the wrong way, even though they may not dispose of
zakat money in disgraceful actions].
Those, who are among the taxpayer’s dependants, such as
his wife, do not qualify for zakat money. Those of a
Hashimite pedigree are not eligible to receive zakat
money from non-Hashimites; they can receive it from their
fellow Hashimites only.
```

## PDF PAGE 139

```text
139
Dialogue on Khums
Clutching a copy of the Holy Qur’an, my father went into
the room where we usually conduct these dialogues. His
expression suggested reverence and serenity. No sooner
had he sat, he bent and kissed The Book, lifting it with
both his hands and giving it to me.
Receiving it with both hands, I was overwhelmed by a
sense of dignity and sublimity. My father then asked me to
open The Qur’an and recite some verses, starting with
part ten.
* I opened The Book and recited, “And know that
whatever thing you gain, a fifth of it is for Allah, the
Messenger, the near of kin, the orphans, the needy, and
the wayfarer, if you believe in Allah and in that which We
revealed to Our servant, on the day of distinction, the day
on which the two parties met; and Allah has power over
all things”. (8/41).
My father interrupted me, saying:
- Could you repeat what you have just recited?
* I repeated part of the verse.
- Thus far is sufficient.
I could hear him murmur, as though he was talking to
himself, “And know that whatever thing you gain, a fifth
of it is for Allah...”. He raised his head and addressed me.
Do you know that khums is wajib?
* Confidently, I said, yes, yes I know.
He stood up and gave me a volume of a book entitled, “Al-
Wasa’il”, The Means. The author is Mohammad bin al-
Hassan al-Hur al-Aamili. He asked me to open the book
and read from the chapter of “al-Khums”.
* I read for him a number of hadiths related from the
Prophet (s.a.w.), Imams Ali, al-Baqir, as-Sadiq, and al-
Kadhim (a.s.) on the subject of Khums.
Among the traditions, I read was one related on the
```

## PDF PAGE 140

```text
141
authority of Imran bin Mousa. He was quoted as saying,
“In the audience of Imam Mousa bin Ja’far - al-Kadhim
(a.s.), I recited the verse of Khums. He retorted, “Whatever
was Allah’s is His Apostle’s; and whatever was the
Apostle’s is ours”. He, the Imam, added, “By Allah
Almighty! if Allah has made the believers’ sustenance
easily available with, say, five Dirhams, they should set
aside one Dirham, that is Allah’s share, and take
ownership of four pure (halal) ones”.
I also read a hadith transmitted on the authority of
Mohammad bin al-Hassan al-Ash’ari, “Some of our
companions wrote to Abu Ja’far ath-Thani, al-Jawad (a.s.):
Could you tell us about khums? Is it deductible from all
types of earnings, be they little or plenty, and how? He
wrote in his own handwriting: Khums is (deductible from
income) after allowing for one’s provisions”.
* During the Dialogue on Prayer, you said to me: Do not
say your prayer, wearing clothes whose Khums tax was
not paid. You reiterated this when we were discussing
matters of Hajj. You said: Cleanse your property by setting
aside, where applicable, khums and zakat due on it, before
you embark on your journey for pilgrimage. Do I have to
pay khums tax on all my property?
- Khums is payable on the following:
1. Whatever Muslims take in war booty, movable and
immovable property, from the unbelievers they lawfully
engage in war.
2. What is owned, of metals, by way of mining, such as
gold, silver, copper, iron, sulphur, etc. Also, crude oil and
coal, after deducting production and processing cost,
provided that the quantity extracted and ready for
marketing is not less than the equivalent value of fifteen
mithqal sairafi of gold coins or more.
```

## PDF PAGE 141

```text
141
3. Treasures, provided that their value is not less than the
equivalent of fifteen mithqal sairafi of gold and one
hundred and five mithqals of silver, excluding excavation
costs.
4. What has been extracted from the sea or big rivers by
way of diving, such as pearls and corals, provided that the
value thereby is not less than the equivalent of one gold
Dinar (equivalent to 4.25 gm).
5. Some types of licit money mixed with illicit money.
6. Annual profits acquired through trade, industry,
agriculture, presents, any other means of income,
including wages and salaries and.....
I interjected, “Does this mean that profits made by
bussinessmen should be liable for khums tax?”
- Not only businessmen are required to pay khums on their
returns, rather everyone who is making a profit of a kind
or earning income, including you and me.
* How does a businessman go about calculating khums
due on his profits?
- He should take stock of his cash and merchandise, a year
after setting up in business; he should, though, exclude
the following:
a. His capital.
b. Any costs incurred in the process of conducting the
business, i.e. transport, electricity, telephone, rent,
storage, taxes and the like.
c. All personal outgoings, i.e. expenditure on food, drink,
clothes, house, furniture, transport, medical treatment,
and other similar expenses, including paying debt, buying
presents, travelling, that are considered within one’s
normal lifestyle, but not bordering on the lavish side.
```

## PDF PAGE 142

```text
142
Having allowed for all such expenses, he should set aside
20% on the net profit and pay it in khums.
* Could you give me an example?
- Suppose at the end of the year, you own ten thousand
Dinars in cash and twenty thousand Dinars in
merchandise, making a total of 30,000 Dinars. And
suppose you started the year with a capital of 15,000
Dinars. Expenses arising from trading totalled 1,000
Dinars and personal and family expenses totalled 4,000
Dinars. Thus, your net profit, after deducting these
expenses, shall be 10,000 Dinars, i.e.
30,000 - 20,000 = 10,000 on which khums should be paid
thus:
10,000 @ 20% = 2,000 Dinars
* On which date should I start calculating profits, so that I
can pay tax after the lapse of one year?
- From the date you make the profit till the lapse of one
full year, provided that you did not use any of the profit
for food, drink, and the like. If you make your living of a
profession or a salary, you fix your tax year from the date
you started earning income.
* If I bought clothes for me, but did not wear them for one
year, do I have to pay khums on them?
- Yes, you have to pay khums on the price of the clothes.
So do the owners of any household effects or provisions
that were not used during the whole year.
* Do I take it that whatever is left of personal or domestic
goods and provisions, i.e not used or consumed, etc.
should be liable for khums tax?
- Yes, at the appointed date of your tax year, you should
carry out an inventory control of all excess goods and
provisions, and set aside its fifth, either in kind or the
value thereof.
```

## PDF PAGE 143

```text
143
* When I carry out the evaluation of such items, do I have
to take into account the price when they were bought or
the current market value?
- Rather, their current market value.
* Suppose I did not pay khums on a particular item on
which khums tax had to be paid?
- It is not permissible to have the right of disposal over
such item, unless you have paid khums on it. It is
permissible, though, with the permission of the Marji’,
should he see that an interest is served in so doing.
* What shall be the responsibility of the heirs of the
deceased person who had a khums liability and who did
not leave a will saying so?
- They should take the amount of khums due out of his
estate, as a matter of priority over other shares. However,
the estate of the rebellious, who withheld paying khums,
could revert to the believing among his heirs; and it is not
incumbent on the inheritor to pay the khums liability on
behalf of the legator.
This is the case too with everything the devout Muslim
assumes ownership of from sources, that do not pay
khums, by way of business or for free. Thus, the recipient
has the right of disposal over such property. The same
goes for the property, of a person who does not pay
khums, if he has been given free hand, but without
ownership; the benefit would be the recipient’s and the
sin shall be on the person who withheld the khums, if he
was at fault.
My father paused for a while. I took the opportunity to ask
him a question.
* What shall be the position of a businessman, a landlord,
an industrialist, an employee, a student, or others who did
not pay attention to paying khums on their gains years on
end, then it dawned on them to pay the prescribed
religious tax?
```

## PDF PAGE 144

```text
144
- Such people should pay khums on all these gains, except
for their yearly provisions, but on everything in excess of
their need.
* Could you give me an example?
- Suppose you bought a second house, i.e. other than the
one you live in, you should pay khums on it. Khums should
also be paid on furniture, and other goods, bought, but
not used, thus becoming surplus to one’s requirement.
* What about items that fall within one’s yearly provision,
such as the house, furniture and the like?
- If such items were bought with the gains of that year, i.e.
when he bought the house or furniture and used them, no
khums shall become due. This also goes for other goods
and provisions of similar nature.
* What if the house was bought, for one’s own use, with
profits that were accumulated from previous years plus
the profits of the year in which he bought the house, as is
the case of many people nowadays?
- They should consult the Marji’, or his deputy, to reach a
settlement with regard to the portion of previous years’
profits and that of the year they bought the house. Should
the amount of profits made during previous years be
determined, khums must immediately be taken out of such
profits.
* If the person concerned was in no position to pay the
khums due immediately?
- The Marji’, or his deputy, may allow him to pay it by
instalments, after he considers it as a debt to be settled by
him without default.
* I am now living with you in the same house. Do I have to
pay khums, or should the khums payments you make
suffice?
- Yes, you must pay khums on profits accrued, but not
used, during the year, because you did not need to.
* Being a student, suppose, during the summer recess, I
```