If one has no surplus at the end of the khums year, rather in the negative but he has a few items liable for khums,(gas in car, clothes he hasn't worn for that year etc) does he have to pay khums on these items?

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If no cash amount remains with you as a surplus amount at the end of the year but still you have solid assets as a surplus, you are entitled to pay Khums for that thing after evaluating it but if you are not able to pay its value in cash it will remain as a dues on you and later on you have to pay it’s value.