The Fay’, al-Anfal, al-Khums, its rules and the properties subject to al-Khums

24. Sahl has narrated from Ibrahim ibn Muhammad al-Hamadani who has said the following. “I wrote to abu al-Hassan عليه السلام , ‘ail ibn Mahziyar read to me the letter of your father عليه السلام that said, “The owners of gardens pay three percent after deducting the expenses. Those whose gardens would not produce even the expenses there is nothing due on them.” A difference of opinion has risen among our people. They say that on the produce of the gardens there is al-Khums after the deduction of the expenses, the expenses of the garden not the expenses of the owner and his family. The Imam عليه السلام wrote back in answer, “Al-Khums is due after the deduction of the taxes to government and the expenses of one’s family.”