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اللغة:
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brightness_autoPeace be upon you.
Grand Ayatollah Sayyid Sistani (may Allah protect him):
1. Khums is not required if you have used the books during the year. However, if you have not used them, khums is due on them.
2. If you have decided not to use them in the same khums year they were purchased, it is obligatory to pay khums on them as a precaution.
Source: Official Website + Minhaj al-Salihin, Vol. 1, Book of Khums, M 1223.
Grand Ayatollah Sayyid Khamenei (may Allah protect him):
1. If the books were necessary for your review and study at the time of purchase and are suitable for your needs, then khums is not required on them, even if you do not benefit from them after the first year.
2. Khums is not required after using them.
Source: Answers to Questions, Khums, Necessities, S900 + S907 + Specific Inquiry
May you be successful in all good.