Is Khums Required on Clothing in a Clothing Store?

Question

A question regarding the obligation of khums on clothing that remains in a clothing store at the end of the khums year.

Answer 1

Peace be upon you and God's mercy and blessings.

Ayatollah Khamenei (may God protect him):

Since these clothes are the capital of the merchant, they are subject to the rules of trade capital. This means that khums must be paid on trade capital and means of earning if they are from profits. As for profits that are not spent on expenses, one has the option to either pay khums upon acquiring them or wait until the end of their khums year.

Source: Answers to Inquiries, Khums, Trade Capital, Questions 972 + 965

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Ayatollah Sistani (may God protect him):

Since these clothes are the capital of the merchant, they are subject to the rules of trade capital, which is not considered an exempt expense. Therefore, khums must be paid if they are taken from his profits. The same applies to what a manufacturer needs for industrial tools and a farmer for agricultural tools. As for the profits he gains, anything that exceeds his annual expenses for himself and his family must have khums paid on it at the beginning of his khums year.

Source: Minhaj al-Salihin, Vol. 1, Issue 1219 + What exceeds his annual expenses from profits and other benefits.

May you be successful in all good.