Khums

Khums (derived from the Arabic خمس or five) is a Shi'a article of faith that refers to a one-fifth tax, which all adult Muslims who are financially secure and have surplus in their income normally have to pay on annual savings, net commercial profits, and all moveable and immovable property which is not commensurable with the needs and status of the person.

The Shi'a texts on Islamic laws usually assign a separate chapter to khums, following that of zakat.

The Qur'an refers to it in the following verse:

Know that whatever of a thing you acquire (Arabic: ghanimah) , a fifth of it is for Allah, for the Messenger, for the near relative, and the orphans, the needy, and the wayfarer... (8:41)

The term ghanimah is restricted to the spoils of war in some contexts. Not a single sect of Islam confines the meaning of ghanimah to the 'spoils of war' in this particular case though. According to Shi'a jurists, khums is incurred on the following:

Profit or gain from earning
Minerals (also applicable to the Hanafi school of law)
Buried treasure (applicable to all schools of Islamic law)
Amalgamation of Halal (legal) wealth with Haram (illegal).
Gems obtained from sea diving.
Spoils of war.
As commonly held, a land which a dhimmi (a non-Muslim living under the protection of Islamic Government) purchases from a Muslim.

Khums is divided by the taxpayer into two parts. One part is referred to as Sehme Sadaat (the Imam's descendents' portion) and should be given to a Sayyid who is poor, or orphaned, or destitute. The second part is known as Sehme Imam (the Imam's portion), 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. As an obligatory precaution, that Mujtahid must be regarded as extremeley well-versed in matters of Islamic law, and well versed in public affairs.

External Links

Khums (The Islamic Tax) by Syed Muhammad Rizvi (http://www.al-islam.org/beliefs/practices/khums.html)
Chapter on Khums from Islamic Laws by Ayatullah Ali al-Sistani (http://www.al-islam.org/laws/khums.html)

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