Imami Jurists’ Approach to Redressing Losses and Damages by Deducting them from Profits before Khums Payment

Addressing the issue of redressing damage or loss inflicted on one's possessions or property at the conclusion of their khums year is a crucial concern for businesspeople and merchants. Jurists, particularly later ones, have thoroughly examined various aspects of this issue. This article focuses on the central question: should the loss suffered by individuals during khums calculation be offset or compensated from their capital's profit, or should the khums, or one-fifth of the profit, be paid in full without addressing the loss? Employing a descriptive-analytic approach and scrutinizing the works of Imami jurists, this study identifies compelling reasons advocating for compensating losses from profits, emphasizing the absence of a distinction between loss and damage. It delves into the priority between loss and profit, distinguishing between the loss of the principal capital and profit loss. By evaluating the theories of Imami jurists, it advocates for the view that losses should indeed be compensated. Furthermore, utilizing practical principles such as the presumptions of barāʾa (exemption) and istiṣḥāb (continuity), it contends that losses or damages should be rectified from the profit.