Ruling 1862 — The One-Fifth Tax (Khums)

If there is no one entitled to receive khums in a person’s town, he can take it to another town. In fact, he can take it to another town even if there is someone entitled to receive it in his town, provided that this act is not considered nonchalance in paying khums. In either case, if the khums perishes, he is responsible (ḍāmin) for it even if he was not negligent in looking after it. Furthermore, he cannot deduct the costs for taking it [to the other town] from the khums.