✅ Answer: Please consider the following narrations:

1⃣عَنِ ابْنِ أَبِي نَصْرٍ قَالَ: كَتَبْتُ إِلَى أَبِي جَعْفَرٍ الْخُمُسُ أُخْرِجُهُ قَبْلَ الْمَئُونَةِ أَوْ بَعْدَ الْمَئُونَةِ فَكَتَبَ بَعْدَ الْمَئُونَةِ.

📚 Al-Kafi, Volume 1, Page 545

Ibn Abi Nasr says: I wrote to Abu Ja'far (peace be upon him) asking whether Khums should be deducted before or after necessary expenses?

The Imam replied: After necessary expenses (i.e., after the usual living expenses).

2⃣عَنْ سَعْدِ بْنِ عَبْداللَّهِ عَنْ أَبِی جَعْفَرٍ عَنْ عَلِیِّ بْنِ مَهْزِیَارَ عَنْ مُحَمَّدِ بْنِ الْحَسَنِ الْأَشْعَرِیِّ قَالَ کَتَبَ بَعْضُ أَصْحَابِنَا إِلَی أَبِی جَعْفَرٍ الثَّانِی أَخْبِرْنِی عَنِ الْخُمُسِ أَ عَلَی جَمِیعِ مَا یَسْتَفِیدُ الرَّجُلُ مِنْ قَلِیلٍ وَ کَثِیرٍ مِنْ جَمِیعِ الضُّرُوبِ وَ عَلَی الصُّنَّاعِ وَ کَیْفَ ذَلِکَ فَکَتَبَ بِخَطِّهِ الْخُمُسُ بَعْدَ الْمَئُونَةِ.

📚 Al-Tahdhib, Volume 4, Page 123

Muhammad bin Hassan says: One of the companions wrote to Imam Al-Jawad (peace be upon him) asking: Inform me about Khums, whether it applies to everything a person earns, big or small, from all kinds (of income) and craftsmen? How is it calculated? The Imam replied in his own handwriting: Khums is after necessary expenses!

3⃣عَنْ مُحَمَّدِ بْنِ سِنَانٍ عَمَّنْ أَخْبَرَهُ عَنْ أَبِی عَبْداللَّهِ قَالَ مَنْ کَانَ کَفَنُهُ مَعَهُ فِی بَیْتِهِ لَمْ یُکْتَبْ مِنَ الْغَافِلِینَ وَ کَانَ مَأْجُوراً کُلَّمَا نَظَرَ إِلَیْهِ

📚 Al-Kafi, Volume 3, Page 256

Imam Sadiq (peace be upon him) said: A person who has their shroud at home with them will not be considered among the heedless, and every time they look at it, they are rewarded!

✅ Considering the above narrations and others, although Khums applies to all types of income, it is calculated after necessary expenses and annual living costs. Therefore, anything considered as part of necessary expenses does not require Khums on the amount spent. If there is still surplus income after necessary expenses, Khums must be calculated and paid on that surplus.

✅ Since the purchase of a shroud during one's lifetime is recommended in narration 3⃣ and others, it can be considered part of the necessary expenses for the year, and thus, its cost is not subject to Khums.

✅ However, since there is no specific recommendation for purchasing a grave during one's lifetime, it cannot be considered part of necessary expenses or annual costs. Therefore, if someone buys a grave during their lifetime, it is appropriate to first pay the Khums on the amount spent for it.

اللَّهُمَّ صَلِّ عَلَی مُحَمَّدٍ وَ آلِ مُحَمَّدٍ وَ عَجِّلْ لِوَلِیِّکَ الْفَرَجَ وَ الْعَافِیَةَ وَ النَّصْر

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