5. Land Purchased by Non Muslim Tax-payer from a Muslim
It is a strong evident that such land is taxable, regardless of being cultivated or barren or whether it is designed for housing or the like. It is also not necessary for the contract to have as its subject matter a piece of land. Even if the subject of the contract would be a house or other establishments such as shopping centers, etc., still the land will be taxable. In the same way, it does not matter whether the land is transferred to such a person through an exchange or without a price.
Rule 15. If a non-Muslim purchases some land from a Muslim and then becomes a Muslim he will still have to pay Khums. The same rule applies if such person sells it to a Muslim. If he purchases the same land from a Muslim for the second time, he has to pay another Khums. If the first Khums was paid from the substance of the land the second Khums would be twenty percent of the remaining 4/5. If he did not pay the first Khums the substance of the land, the second Khums will be twenty percent of the substance of the whole land. If a Shia purchases such land he is allowed to use it without paying Khums.
Rule 16. Khums will be due on the substance of such land. A non-Muslim taxpayer has the choice to pay the Khums either from the substance or an equivalent price of the amount of Khums. Whichever one he pays it must be accepted. If he purchases a land with trees and houses and it has been agreed that they should remain there on a rental basis or free of charge, the land should he appraised according to its existing condition and the Khums paid according to that price. If it was agreed that the trees and houses be removed, in this case too, the land should be appraised according to its existing condition and the Khums paid. If a non-Muslim taxpayer purchases a land with the condition that the Muslim seller pay the Khums or that he himself will not pay any Khums still Khums will be due, and the condition will be considered If it is said that Khums has to be paid on his behalf, the condition will be valid and the obligation of paying Khums will not be fulfilled unless it is paid.