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[Moonbeam]

Salam.
Do kids who are not yet baligh liable to pay khums (under Syed Sistanis rules).

[ImraanMGSaleh]

بسمه تعالى

Buloogh is not a a condition for obligation of Khums, therefore if a child receives an income and it remains with him until a year passes by, khums is obligatory on it, and it is obligatory on his Guardian to pay Khums from it.

Ref:
https://www.sistani.org/arabic/book/23720/4738/
منهاج ١
مسألة ١٢٤٣: لا يشترط البلوغ والعقل في ثبوت الخمس في جميع ما يتعلّق به الخمس من أرباح المكاسب والكنز والغَوْص والمعدن والحلال المختلط بالحرام، فيجب على الوليّ إخراجه من مال الصبيّ والمجنون، وإن لم ‏يخرج وجب عليهما الإخراج بعد البلوغ والإفاقة، نعم إذا كان الصبيّ المميّز مقلِّداً لمن لا يرى ثبوت الخمس في مال غير البالغ فليس للوليّ إخراجه منه.

[Moonbeam]

Thank you for the clear reply.

Does this also apply on gifts received by the children that have not been in use by the khums date (set by parents) even if it’s been less than a year since it was received and khums date has already arrived?

[ImraanMGSaleh]

بسمه تعالى

A seperate date can be set for the items the children receive.

Ref:
الرافد