Khums: Can Previously-Khumsed Spending Offset Current Earnings?

Practical Laws of Islam as per the teachings of Imam Khamenei

Khums: Can Previously-Khumsed Spending Offset Current Earnings?

English:

Question #975:

I spent some items and money on which khums had been paid. Is it permissible to exclude an amount of the annual earnings at the year’s end equal to the spent amount?

Answer #975:

If, you spend it after obtaining some income during the present khums year, you may deduct the same amount from khums account at the end of the khums year.

-Imam Khamenei, Practical Laws of Islam, Importance and Conditions of Khums