Ruling 1771 — The One-Fifth Tax (Khums)

Khums is not liable on the dowry (mahr) that a wife receives, nor on the property that a husband receives in exchange for a khulʿ divorce,[1] nor on religious blood money (diyah) that one receives, whether that be blood money for a limb or for a life (i.e. for someone who has been killed). The same applies to the inheritance that one receives in accordance with those laws of inheritance that are considered valid. Therefore, if a Shia Muslim inherits property in another way, such as by taʿṣīb,[2] then the property is considered a gain and khums must be paid on it. Similarly, if a person inherits from an unexpected source that is neither from his father nor his son, then based on obligatory precaution (al‑iḥtiyāṭ al‑wājib), he must pay khums on the inheritance if it exceeds his living expenses for the year.