NICOSIA, Cyprus (AP) _ Ayatollah Ruhollah Khomeini owned a plot of land and a house in the religious center of Qom, but no furniture, according to a list of his assets made public Wednesday.

The list, compiled in 1981, was a constitutional requirement from senior Iranian officials, their wives and children, the Islamic Republic News Agency reported.

Khomeini wrote: ''I have no furniture. The few items of furniture in Qom and Tehran belong to my wife,'' according to the official news agency report, which was monitored in Cyprus.

The revolutionary patriarch said he and two brothers inherited the plot of land in the village of Khomeini, 225 miles south of Tehran, whose name he adopted.

''As I am informed by my brother, the rent for my share (of the land) is 4,000 rials (about $54) per annum, which is not being paid,'' he wrote.

Khomeini's daughter, Zahra Mostavi, said he donated his share of the land to the homeless, IRNA reported.

Khomeini died June 3 of a heart attack, 11 days after undergoing surgery to halt internal bleeding. He was 86.

He lived and taught in Qom for years before he was exiled in 1964 for his opposition to the late Shah Mohammad Reza Pahlavi.

After he was swept to power by the 1979 Islamic revolution, Khomeini lived in a modest house in north Tehran's Jamaran suburb.

He noted in the list of assets that ''there are two carpets which do not belong to me or my heirs, which must be given to the needy.''

Although most of Khomeini's books were confiscated when he was sent into exile, he listed ''several books which have been given by gifts by writers during the time I have been in Tehran ... I don't know their approximate value but it isn't much.''

Khomeini said funds from religious endowments and taxes that were kept at his house or in bank accounts under his name ''do not belong to me and my heirs have no right to them.''

Iranian TV on Wednesday showed Khomeini's home in Tehran, including the covered yard where he sat on a balcony to greet groups of people. His chair was covered with red and white flowers.

It also showed shots of Khomeini's living room, taken through the balcony window. His glasses were lying on a couch draped in white.

Reporters who visited the house after Khomeini's funeral last week said the living room was simply furnished, with a TV set, a Persian carpet and some leather-bound religious books.