Day Questions

When calculating the worth of the items that I own for the purposes of establishing the amount of khums due, do I take into consideration its value at the end of the khums year, or the price I paid for it?

Khums is payable on those items which have remained unused until the end of the khums year. The amount payable is based on the value at the end of the khums year.

My father bought for me a car as a gift, and he said that he paid khums from the money he used to purchase the car. Does this mean I am exempt from paying khums again on the car?

Whether your father paid khums on the money or not, the car is considered as an income for you. However, if you used it for your personal need then khums is not due on it. If you did not use it until the end of your khums year, then it is subject to khums.