Khums: Khums on Income Received Late from Previous Year

Practical Laws of Islam as per the teachings of Imam Khamenei

Khums: Khums on Income Received Late from Previous Year

English:

Question #986:

Is khums obligatory for that income an employee receives in the new khums year but relates to the previous year?

Answer #986:

If one was able to acquire it before the end of his previous khums year, khums is obligatory for that amount even if he did not receive it then. Otherwise, it is considered part of the income of the year of receipt.

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