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Khums

In Islam, khums (Arabic: خُمْس Arabic pronunciation: [xums], 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,[1][2] for distribution between the orphans, the needy, the [stranded] traveler, and the descendants of Islamic prophet Muhammad.[3][4][5] 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.[1][6]

For the city in Libya, see Al-Khums.

In Sunni Islam, the scope of khums tax has been the spoils of war (Arabic: الْغَنيمَة, romanizedal-ghanim). 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.[2][7]

Khums in history[edit]

Africa[edit]

Khums was practiced by Muslim commanders who raided African communities from the 8th century through the early 20th century. However, khums was treated as a concept and the share of booty transferred to the Islamic state was 50%. For example, in 1919, the West African Muslim ruler Hamman Yaji recorded the following in his diary,[28]

Zakat

Qard al-Hassan

Jizya

Kharaj

Nisab

Dhimmi

List of battles of Muhammad

Criticism of Twelver Shia Islam

Khums Calculator

Muḥammad ibn al-Ḥasan Ṭūsī, , p. 149, at Google Books, Sections 12 and 13, pages 149-151; 11th Century Shia views on Khums, Ghana'im and Anfal

Concise Description of Islamic Law and Legal Opinions

Abdulaziz Sachedina, Journal of Near Eastern Studies, Vol. 39, No. 4 (Oct., 1980), pp. 275–289;

Al-Khums: The Fifth in the Imāmī Shīʿī Legal System

Khums, An Islamic Tax