The Rules of Khums

1. Until Khums has been given on one’s property, one is not allowed to spend from that property, meaning, one is not allowed to eat that food on which Khums has not been taken out on. Similarly, one is not allowed buy things from that money on which Khums has not been taken out on.
2. If at the end of one year, the provisions or foods such as rice, oil, or tea, that had been purchased from one’s wealth for use during the year remain in excess, then Khums must be paid on them (the excess).
3. If a Non – Baligh child has some money, and from that money receives a profit, and if this money remains until he becomes Baligh, then after becoming Baligh, he must give the Khums (on that money).