[1] Tawdih al-Masa’el (annotated by Imam Khomeini), vol. 2, pg. 8, issue 1752 (If a person earns by means of trade, industry or any other ways of earning, like, if he earns some money by offering prayers and fasting on behalf of a dead person, and if it exceeds the annual expenses for maintaining himself and his family, he should pay Khums (i.e. 1/5) from the surplus, in accordance with the rules which will be explained later).

[2] Grand Ayatullahs Sistani, Tabrizi and Safi don’t deem permission from the Hakem Shar’ necessary in submitting the share of Seyids (Sahm Sadaat) of khums, see: Hoseini, Seyed Mojtaba, Resaleye Daneshjouyi, chapter on rulings of khums, pg. 98, question 91.

[3] Tawdih al-Masa’el (annotated by Imam Khomeini), vol. 2, pg. 60, issue 1834 (Khums should be divided into two parts. One part is Sahme Sadaat, it should be given to a Sayyid who is poor, or orphan, or who has become stranded without money during his journey. The second part is Sahme Imam (A.S.), and during the present time it should be given to a Mujtahid, who fulfils all conditions, or be spent for such purposes as allowed by that Mujtahid.)