Ruling 1863 — The One-Fifth Tax (Khums)

If a person takes possession of his khums by way of agency (wikālah) of a fully qualified jurist or his representative, he [is deemed to have paid his khums and] is absolved of his responsibility. Furthermore, if he transfers it to another town in compliance with the direction of a fully qualified jurist or his representative, and in the process it perishes without him being negligent, he is not responsible for it.