A person received payment for a job they have not yet started. Is khums (a religious tax) required on this amount?
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brightness_autoPeace be upon you and God's mercy and blessings.
Grand Ayatollah Sayyid Khamenei and Grand Ayatollah Sayyid Sistani (may God protect them):
Khums is not required on this amount as long as you have not started the work.
May you be successful in all good.
Source:
Grand Ayatollah Sayyid Khamenei (may God protect him): Official website, Differences in Fatwas, Khums, Specific Issues in Khums, No. 43
Grand Ayatollah Sayyid Sistani (may God protect him): Minhaj al-Salihin, Vol. 1, Khums, Categories of What Exceeds Three, M 1229