Khums (One-Fifth)

Khums (Arabic: خمس) means "one-fifth" and is an obligatory financial duty in Shia Islam, requiring payment of 20% of one's annual surplus (after deduction of expenses). The Quran states: "And know that whatever you gain (of war spoils/surplus), a fifth of it is for Allah, the Messenger, his relatives, the orphans, the poor, and the wayfarer" (Surah Al-Anfal 8:41).

In Shia fiqh, khums is obligatory on seven categories of income: (1) War spoils, (2) Minerals, (3) Treasures (finds), (4) Halal wealth mixed with haram, (5) Diving treasures (from the sea), (6) Land purchased by a dhimmi (protected non-Muslim), and (7) Surplus from the year's earnings (arba al-makasib). The last category is the most relevant for modern Muslims.

Khums is divided into two halves: "Sahm al-Imam" (the Imam's share) and "Sahm al-Sadah" (the Sayyids' share). During the hidden Imam's absence, Sahm al-Imam is paid to the believer's marja' al-taqlid (the highest religious authority one follows), who uses it for religious institutions, education, and charity. Sahm al-Sadah is given to poor Sayyids (descendants of the Prophet).

Imam al-Sadiq (peace be upon him) said: "The most difficult thing people will be held accountable for on the Day of Judgment is khums. Indeed, people will come and say: 'We were not aware of khums,' but it will not be accepted" (Al-Kafi, vol. 1, Kitab al-Khums). The connection to prayer is indirect but important: the prayer of the one who refuses to pay khums may be compromised, as his wealth contains what belongs to Allah and the Prophet's family. For Shia Muslims, khums calculation is an annual duty, often performed with the help of the local marja's office.