Rule 72 At the present time one half of the Khums money belongs to the Twelfth Imam (a.s) and the other half to poor, orphans, the destitute and those of the Hashimites who may run out of money on a journey. All the above mentioned categories of the Hashimites must be believing people. Those of them who may need money on a journey are not required to be needy at home also. It is Ehtiyat that their journey be a lawful one and they must be given just enough to get home. Evidently, justice is not a condition for all the above mentioned people to qualify them as the deserving recipient of Khums.

Rule 73. It is Ehtiyat if not a strong view, that one person should not be given more than his expenses of one year except those on a journey who may receive Khums even though they may not be poor at home.

Rule 74. The Hashimites are those who belong to these people from the side of their fathers, but those who belong to them only from the side of their mothers, they cannot receive Khums.

Rule 75. One's claim of being a Hashimite must be proved by the testimony of two just people. It is also sufficient as a proof if some people are proved as belonging to the Hashimite people through other confidential reasons.

Rule 76. It is not allowed to pay Khums to one's dependents according to necessary Ehtiyat. However, if one's wife would have to pay the expenses of people obligatory for her to pay and she is not able to do so then she can receive Khums from her husband.

Rule 77. It is allowed for the Khums payer to independently distribute the half that belongs to the people mentioned above. However, it is a Mustahab Ehtiyat to give it to the legal authorities or pay it to the deserving people by the permission of a legal authority.

Rule 78. The half of the Khums money that belongs to the Imam (a.s) at this time has to be paid to a qualified Mujtahid or spent by his permission for a cause which will please the Imam (a.s). It is a Mustahab Ehtiyat that it should be given on behalf of the Imam (a.s) and it is necessary to observe priorities like religious and educational needs of the Muslims, and helping the cause of propagating the Shari'a.

Rule 79. It is allowed to transfer Khums money from one place to another, provided, there lives no deserving recipient at the first place. Even if there are deserving people (at the place where Khums tax has arisen) still a transfer is allowed, provided, it is not because of carelessness or disregarding to pay Khums. It is not an offense to pay Khums to the agent of a deserving recipient who may transfer it to his principal or the representative of a Mujtahid. In the same way the Khums payer who is authorized by the Mujtahid to be in charge of the khums due on him is allowed to transfer it to the Mujtahid.

Rule 80. If the taxable property is somewhere other than the place of the owner, it is necessary to pay due attention to paying Khums within the shortest possible time.

Rule 81. It is not free from objection to separate aside distinguishably the amount of Khums from the rest of one's property. If such money is transferred to some other place and it is lost even without the involvement of any carelessness, the Khums payer will have no obligation to pay again. If one becomes in charge of such money on behalf of the deserving recipient or a legal authority, he will be considered free from his obligation. If he may transfer it by the permission of his principal and if the money gets lost, not because of his carelessness, he will be considered free from his obligation but he is allowed to deduct his own expenses.

Rule 82 If a deserving recipient would owe some money to the Khums payer, it will be alright to consider such loan as a payment of Khums to the deserving person.