Issue No. 1575- Khums can be given to sayyids whose maintenance is obligatory on somebody who cannot meet their expenses. For example, a sayyid woman whose husband is not able to meet her expenses can receive khums.
Issue No. 1586- It is obligatory to pay zakāt on nine things: wheat, barley, dates, grapes (raisins), gold, silver, sheep, cows and camels, and if a person is the owner of these nine things, he should pay a certain quantity in order to be spent in certain areas in accordance with the conditions which will be mentioned later. However, it is recommended that zakāt also be paid from the capital of business and trade every year. Similarly, it is recommended to pay zakāt on grains other than wheat, barley, dates and raisins.
Issue No. 1589- Payment of zakāt on wheat and barley becomes obligatory when their seeds are formed and are called wheat and barley. Zakāt on grape and raisins become obligatory when they are ripe and can actually be called grapes. Similarly, zakāt on palm-dates becomes obligatory when they are ripe and become eatable. However the time for paying zakāt on wheat and barley is when they are threshed and grains are separated from chaff. The time for paying zakāt on dates and raisins is when they become dry unless they are going to be consumed wet in which case they should pay its zakāt provided that their dried up quantity reaches the prescribed taxable limit.
Issue No. 1590- Zakāt is due on wheat, barley, raisin and palm-date only if the owner is mature when zakāt becomes obligatory.
Issue No. 1601- If a person has paid zakāt on grains, no further zakāt is due on them, even if they remain with him for a few years.
Issue No. 1603- If a crop is irrigated in the two ways explained above, and if one of them is so little that it is not taken into account (for example, it has mostly been irrigated with rain water, and to a lesser extent with well water), the zakāt should be paid in accordance with the way it was irrigated most. In case however, the crop has been irrigated with both rain and well water considerably, for example, the crop has been irrigated for half or one-third of the period with rain water and the rest with well water, in this case, 10%zakāt should be paid on half of the crop and 5% should be paid on the other half.
Issue No. 1604- If a person does not know whether the crop has been irrigated with rainwater or well water, etc., then, only 5%. zakāt is obligatory on the crop.
Issue No. 1605- If a crop is irrigated with rain or a creek, and does not stand in need of well water but it is also irrigated with that, and the well water is not helpful in increasing the production, the zakāt on it is 10%. If it is irrigated with well water and does not stand in need of the water of a creek or rainwater but is also irrigated with it and that water is not helpful in increasing the production, the zakāt on it is 5%.
Issue No. 1606- If a crop is watered with well water, etc., and the crop of the adjoining land benefits from the moisture of that land and does not need irrigation, the zakāt of the crop which is watered with well water is 5% and the zakāt of the crop in the adjoining land is 10%.
Issue No. 1613- If a person dies with a debt and also has some crops, and the heirs pay his debt from other property before zakāt on the crops becomes obligatory, the heir whose share reaches the taxable limit of zakāt should pay zakāt. However, if the heirs do not pay his debts before zakāt becomes obligatory, and if his property just equals his debt, it is not obligatory for the heirs to pay zakāt.
Issue No. 1614- If a one’s crops are of good quality and inferior quality, zakāt for each of the two kinds should be given from its respective kind separately, or pay its value. However, he cannot pay the zakāt of all the crops from the inferior quality. And if he pays the zakāt of all of them from the good quality, it would be better.
Issue No. 1620- If coined gold and silver in currency are used by women as ornaments, zakāt will not be payable on them. If a person possesses gold and silver none of which is equal to the taxable limit, it is not obligatory for him to pay zakāt, even though its total value reaches the taxable limit.
