Q51: A person buys a garment for an occasion. After wearing it, he puts it away and a year passes without it being worn a second time. Is khums obligatory on it? Likewise, (is khums obligatory) with respect to jewelry temporarily used and then set aside for more than a year without being used?
A: If the garment is of the type customarily prepared for similar occasions in the years that follow, then khums is not obligatory. Otherwise, based on obligatory precaution, khums applies to it. The same situation applies to jewelry. God knows best. (MMS, p. 18, Q22)
Q52: Is khums obligatory for furnishings that the mother prepares for her daughter [like marital gifts] when a number of years elapse before they come into use?
A: Khums is not obligatory on them if not preparing [the marital gifts] gradually damages her prestige, because it would not be easy for her to prepare them at the time of her marriage. God knows best. (MMS, p. 18, Q23)
Q53: If one year elapses on bank shares, is it obligatory to pay khums on them? If it is obligatory, then is it based on the actual value or purchase price?
A: It is obligatory to pay khums on the actual value. (MMS, p. 34, Q67)
Q54: A person builds a house on land for which he has paid khums. During the construction of this house a year or more elapses. He has spent money for one or two years while building it (the house), knowing that he does not own any home besides this one. Is it obligatory for him to pay khums for this house? If it is obligatory, then is the khums calculation based on all the expenditures in building the house, is it based on the market value of the house or is it enough to negotiate with al-hakim al-shar'i?
A: He should evaluate the house (excluding the land) and take out khums on its value except with regard to the money expended in the year in which he takes up residence in it (home), for there is no khums on it. (MMS, p. 34, Q68)
Q55: A person builds a house by borrowing money, repaying the state bank in installments. He decides to settle (with al-hakim al-shar'i) on the khums of the house, knowing that this house is not part of his necessary (annual) provision (ma'unah). Is there any khums on these installments that he has paid to the bank?
A: On the supposition of the question, khums will be applied on the house at the end of the year on the total present value (of the house) if he has paid all his loans; however, if he has paid only part of it, then it is applied to that proportion. (MMS, pp. 34-35, Q70)