A question regarding the obligation of Khums on money loaned to someone after the end of the Khums year.
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brightness_autoPeace be upon you and God's mercy and blessings.
Ayatollah Khamenei and Ayatollah Sistani (may God protect them):
Khums is required immediately upon receiving it.
May you be successful in all good.
Source:
Ayatollah Khamenei (may God protect him): Fiqh al-Wali: Khums on surplus from expenses, debts
Ayatollah Sistani (may God protect him): Minhaj al-Salihin, Vol. 1, On the categories of what exceeds three values, M 1251