Khums: Is Khums Due on Full Amount or Just the Increase Each Year?

Practical Laws of Islam as per the teachings of Imam Khamenei

Khums: Is Khums Due on Full Amount or Just the Increase Each Year?

English:

Question #1021:

A person, at the end of his khums year, has for example 125,000 tumans in excess of ma’ūnah on which he pays khums so that he owns 100,000 tumans after paying its khums. Then at the end of the following khums year the extra money reaches 150,000 tumans. Is it necessary for him only to pay khums on the additional 50,000 tumans for the next year or does it have to be on the whole amount?

Answer #1021:

If he spent the khums-paid money after obtaining some income during the next khums year, he is to pay khums only on 50,000 tumans.

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