Those who earn an income are of two groups:
- Those who earn their incomes on a certain date, such as government employees and workers of companies that receive their salary at a specified time.
- Those whose incomes are gradual and daily, such as tradesmen and craftsmen.
The beginning of the khums year for first group is when it comes to the first earning, and the beginning of the year for the second group is the first day they start to work and gain.
- Istifta’at, volume 1, question 135 and 143- Tawdheeh ul Masaail, problem 1765- Tahrir Al-Vasilah, volume 1, page 375, problem 10.