Khums

Khums ( ) is the Arabic word for One Fifth (1/5). According to Shia Islamic legal terminology, it means "one-fifth of certain items which a person acquires as wealth, and which must be paid as an Islamic tax" Khums (The Islamic Tax)

Khums is a 20% tax that must be paid on all items regarded as ghanima ( , The earned Profit). There are differing legal traditions within Islam about what constitutes ghanima , and thus how far-reaching khums should be. In some jurisdictions, Khums included a 20% tax paid on business profit and minerals. Khums is different and separate from other Islamic taxes such as zakat and jizya . In Sunni tradition, ghanim is defined as the spoils of war. In Shia tradition, the definition also includes taxes on profit and minerals and the earned profit. There are differences of opinion about the scope of Khums in Sunni and Shia sects of Islam, as well as who owns it and how should the collected khums be spent.

Khums is the Economic system of Islam described in Al Quran. Political Islamic leadership Caliphate Majlis-ash-Shura Imamate Wilayat al-faqih Bay'ah Dhimmi Aman Family Criminal Etiquette Adab Gender segregation ( Purdah ) Mahram Honorifics Toilet Economic Hygiene Military Jihad Ghanimah Hudna Istijarah (asylum) Prisoners of war Social Haqq al-Nas ( The right(s) of the people ) Islamic studies v t e The Arabic term khums literally means one-fifth. It is referred to as "Earnings,Property Holdings,Profits,Savings " based on the Quran and various Hadiths. In other words, Khums and ghanima are revealed in the Quran. Principles Monotheism Justice Prophethood Imamate Judgement Day Other beliefs Imamate of the Family Angels Mourning of Muharram Intercession Occultation Wilayat al-Faqih Usul al-fiqh Ijtihad Taqlid Irfan Practices Salat Sawm Hajj Zakat Khums Jihad Amr bi-l maʿrūf Nahy ani l-Munkar Tawalli Tabarri Other practices Mourning of Muharram Arba'een Pilgrimage Intercession Holy cities Mecca Medina Najaf Karbala Mashhad Jerusalem Samarra Kadhimiya Qom Groups Ja'fari Usuli Akhbari Shaykhi Other related sects and groups Alawites Sufi orders and Alevism Qizilbash Safaviyya Bektashism and folk religion Malamatiyya Qalandariyya Hurufism Bektashism Galibi Ni'matullāhī Scholarship Law Marja' ( list ) Hawza Ayatollah ( list ) Allamah Seghatoleslam Mohyeddin Hojatoleslam Ijtihad Hadith collections The Four Books Kitab al-Kafi Man La Yahduruhu al-Faqih Tahdhib al-Ahkam Al-Istibsar Other hadith collections Book of Sulaym ibn Qays Bihar al-Anwar Wasā'il al-Shīʿa Reality of Certainty Nahj al-Balagha Mafatih al-Jinan Al-Sahifa al-Sajjadiyya Al-Amali Sources of ijtihad and jurisprudence Qur'an Hadiths of The Infallibles Consensus Reason Related topics List of Twelver Shia books Criticism of Twelver Shi'ism Shia Islam portal v t e In Islam , khums ( , literally 'one fifth') refers to the required religious obligation of any Muslims to pay one-fifth of their acquired wealth from certain sources toward specified causes. It is treated differently in Shia and Sunni Islam . This tax is paid to the imam, caliph or sultan, representing the state of Islam, for distribution between the orphans, the needy, and the [stranded] traveler. In Sunni Islam tradition, the scope of khums tax has been ghanim , which is defined as the spoils of war. In Shia Islam tradition, states Abdulaziz Sachedina, the scope of khums tax has included, (1) booty ( al-ghanima ), (2) objects obtained from the sea ( al-ghaws ), (3) treasure ( al-kanz ), (4) mineral resources ( al-ma'adin ), (5) gainful earnings ( arbaah al-makaasib , business profits), (6) the lawful ( al-halaal ) which has become mixed up with the unlawful ( al-haraam ), and (7) land which is transferred from a Muslim to a dhimmi (a free non-Muslim who is protected by a treaty of surrender) by the latter's purchase of it. The recipients of the collected khums have been the descendants of Muhammad and the Islamic clergy. Khums is a 20% tax that must be paid on all items regarded as ghanima ( , booty seized with war). There are differing legal traditions within Islam about what constitutes ghanima , and thus how far-reaching khums should be. In some jurisdictions, khums included a 20% tax paid on business profit and on minerals extracted in regions under the control of the state. Khums is different and separate from other Islamic taxes such as zakat and jizya .

One-fifth tax in Islam For the city in Libya, see Al-Khums . Principles Monotheism Justice Prophethood Imamate Judgement Day Other beliefs Imamate of the Family Angels Mourning of Muharram Intercession Occultation Wilayat al-Faqih Usul al-fiqh Ijtihad Taqlid Irfan Practices Salat Sawm Hajj Zakat Khums Jihad Amr bi-l maʿrūf Nahy ani l-Munkar Tawalli Tabarri Other practices Mourning of Muharram Arba'een Pilgrimage Intercession Holy cities Mecca Medina Najaf Karbala Mashhad Jerusalem Samarra Kadhimiya Qom Groups Ja'fari Usuli Akhbari Shaykhi Other related sects and groups Alawites Sufi orders and Alevism Qizilbash Safaviyya Bektashism and folk religion Malamatiyya Qalandariyya Hurufism Bektashism Galibi Ni'matullāhī Scholarship Law Marja' ( list ) Hawza Ayatollah ( list ) Allamah Seghatoleslam Mohyeddin Hojatoleslam Ijtihad Hadith collections The Four Books Kitab al-Kafi Man La Yahduruhu al-Faqih Tahdhib al-Ahkam Al-Istibsar Other hadith collections Book of Sulaym ibn Qays Bihar al-Anwar Wasā'il al-Shīʿa Reality of Certainty Nahj al-Balagha Mafatih al-Jinan Al-Sahifa al-Sajjadiyya Al-Amali Sources of ijtihad and jurisprudence Qur'an Hadiths of The Infallibles Consensus Reason Related topics List of Twelver Shia books Criticism of Twelver Shi'ism Shia Islam portal v t e Political Islamic leadership Caliphate Majlis-ash-Shura Imamate Wilayat al-faqih Bay'ah Dhimmi Aman Family Criminal Etiquette Adab Gender segregation ( Purdah ) Mahram Honorifics Toilet Economic Hygiene Military Jihad Ghanimah Hudna Istijarah (asylum) Prisoners of war Social Haqq al-Nas ( The right(s) of the people ) Islamic studies v t e In Islam , khums ( , literally 'one fifth') refers to the required religious obligation of any Muslims to pay 20% of their acquired wealth from certain sources toward specified causes. It is treated differently in Shia and Sunni Islam . This tax is paid to the imam, caliph or sultan, representing the state of Islam, for distribution between the orphans, the needy, the [stranded] traveler, and the descendants of Islamic prophet Muhammad . In some jurisdictions, khums is paid on minerals extracted in regions under the control of the state. Khums separate from other Islamic taxes such as zakat and jizya . In Sunni Islam, the scope of khums tax has been the spoils of war ( ). In Shia Islam, the scope of khums tax includes spoils of war, objects obtained from the sea ( al-ghaws ), treasure ( al-kanz ), mineral resources ( al-ma'adin ), business profits ( arbaah al-makaasib ), lawful ( al-halaal ) gain which has become mixed with unlawful ( al-haraam ), and the sale of land to a dhimmi .

One-fifth tax in Islam For the city in Libya, see Al-Khums . Principles Monotheism Justice Prophethood Imamate Judgement Day Other beliefs Imamate of the Family Angels Mourning of Muharram Intercession Occultation Wilayat al-Faqih Usul al-fiqh Ijtihad Taqlid Irfan Practices Salat Sawm Hajj Zakat Khums Jihad Amr bi-l maʿrūf Nahy ani l-Munkar Tawalli Tabarri Other practices Mourning of Muharram Arba'een Pilgrimage Intercession Holy cities Mecca Medina Najaf Karbala Mashhad Jerusalem Samarra Kadhimiya Qom Groups Ja'fari Usuli Akhbari Shaykhi Other related sects and groups Alawites Sufi orders and Alevism Qizilbash Safaviyya Bektashism and folk religion Malamatiyya Qalandariyya Hurufism Bektashism Galibi Ni'matullāhī Scholarship Law Marja' ( list ) Hawza Ayatollah ( list ) Allamah Seghatoleslam Mohyeddin Hojatoleslam Ijtihad Hadith collections The Four Books Kitab al-Kafi Man La Yahduruhu al-Faqih Tahdhib al-Ahkam Al-Istibsar Other hadith collections Book of Sulaym ibn Qays Bihar al-Anwar Wasā'il al-Shīʿa Reality of Certainty Nahj al-Balagha Mafatih al-Jinan Al-Sahifa al-Sajjadiyya Al-Amali Sources of ijtihad and jurisprudence Qur'an Hadiths of The Infallibles Consensus Reason Related topics List of Twelver Shia books Criticism of Twelver Shi'ism Shia Islam portal v t e Political Islamic leadership Caliphate Majlis-ash-Shura Imamate Wilayat al-faqih Bay'ah Dhimmi Aman Family Criminal Etiquette Adab Gender segregation ( Purdah ) Mahram Honorifics Toilet Economic Hygiene Military Jihad Ghanimah Hudna Istijarah (asylum) Prisoners of war Social Haqq al-Nas ( The right(s) of the people ) Islamic studies v t e In Islam , khums ( Arabic : خُمْس [xums] ) is a tax on Muslims which obligates them to pay one-fifth (20%) of their acquired wealth from the spoils of war and, according to most Muslim jurists, other specified types of income, towards various designated beneficiaries. In Islamic legal terminology, "spoils of war" ( al-ghanima ) refers to property and wealth looted by the Muslim army after battling with non-Muslims or raiding them. Khums is the first Islamic tax, which was imposed in 2 AH /624 CE, after the Battle of Badr . It is separate from other Islamic taxes such as zakat and jizya . It is treated differently in Sunni and Shia Islam ; key topics of debate include the types of wealth subject to khums, the methods of its collection and distribution, and the categories of recipients ( asnāf ). Historically, one-fifth of the spoils of war (i.e., the khums) was placed at the disposal of the Islamic prophet Muhammad who distributed it among himself, his close relatives, orphans, the needy and travelers (the remaining four-fifth of the spoils went to soldiers of the Muslim army who attacked the non-Muslims). After Muhammad's death, disagreement arose about how to use the share once given to Muhammad and whether to continue to give his close relatives a share of the khums. Over time, Sunni Muslims came to believe that khums should be paid to the ruler of the Islamic state for the general good of the Muslims, maintaining the Muslim army, and for distribution between the orphans, the needy, travelers, and, according to some jurists, the descendants of Muhammad. As Twelver Shi'is believe the Imam of the time is currently in Occultation ( ghayba ) , they pay khums to senior religious scholars ( mujtahids ) of their choice, who are considered representatives of this Hidden Imam, and these jurists then divide the khums into two portions: one for distribution among the indigent descendants of Muhammad and the other for any activities that they believe will be agreeable to the Hidden Imam. In Sunni Islam, jurists are unanimous in applying the khums to spoils of war but disagreement exists on whether this tax extends (at the rate of 20%) to buried treasure and products extracted from mines and the sea. In Shia Islam, khums is to be paid on the spoils of war, found treasure ( al-kanz ), mineral resources ( al-maʼdin ), objects obtained from the sea ( al-ghawṣ ), the profits of any income ( arbāḥ al-mākasib ), the lawful wealth ( al-ḥalāl ) which has become mixed with unlawful wealth ( al-ḥarām ), and the sale of land to a dhimmi . The Princeton Encyclopedia of Islamic Political Thought . There are <ref group=lower-alpha> tags or templates on this page, but the references will not show without a template or template (see the help page ).