1) I have some khums due from money last year. I have already spent some of that money in ignorance. I want to pay the 20% khums using the money I have from this year. My question is whether the money I spend can be deducted from this year’s khums.

2) Also, if my local Islamic center says that they are authorized to collect sahm Al imam, can I trust them without seeing written ijaza?

3) Is khums due on gifts I receive that were wired directly into my bank account?

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1) Yes, you can pay it using the existing money (i.e. your intention is still to pay the previous year’s khums). You would still need to determine if you have khums for the current year and the previous year’s payment will not be deducted from the savings calculation.

2) It is always best to check to see if a given organization has a written ijaza, for this reason, most post it on their website. If it turns out you only acted based on what you heard and they don’t have ijaza then it will be as if you did not pay it.

3) Yes, if they remain unused for one year then you must pay khums on them.