Khums: Khums on End-of-Year Salary and Gifts to Spouse

Practical Laws of Islam as per the teachings of Imam Khamenei

Khums: Khums on End-of-Year Salary and Gifts to Spouse

English:

Question #974:

Each year, October 31 is the end of my khums year. Does the 10th month’s salary which I get at the end of it count in the khums of that year? Upon receiving my salary, I often give the remaining amount to my wife as a gift — which is usually saved every month — is this amount subject to khums?

Answer #974:

Khums applies to any amount of the salary which you receive before the khums date or is receivable before the end of the khums year provided that it remains as surplus over the annual expenses of the same year. What you give as a gift to your wife or any other person is not subject to khums unless it is formal, i.e. really you do not give it as a gift to your wife, or beyond your station according to the common view.

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