Khums

In Islam, khums (Arabic: خُمْس Arabic pronunciation: [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.^[1] It is treated differently in Sunni and Shia Islam. Historically, khums was paid to the Islamic prophet Muhammad, his close relatives, orphans, the needy and travelers. 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.^[2] Nowadays, this tax is understood to be paid to the imam, caliph or sultan, representing the state of Islam,^[3]^[2] for distribution between the orphans, the needy, travelers, and, according to some jurists, the descendants of Muhammad.^[4]^[5] Khums is separate from other Islamic taxes^[a] such as zakat and jizya.^[3]^[7]

In Sunni Islam, the khums tax is applicable on the spoils of war and, according to some jurists, on minerals extracted in regions under the control of the state. In Shia Islam, khums is to be paid on the spoils of war, objects obtained from the sea (al-ghawṣ), treasure (al-kanz), mineral resources (al-maʼdin), annual earning profits (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.^[2]

^ Cite error: The named reference EI2 was invoked but never defined (see the help page).
^ ^a ^b ^c Abdulaziz Sachedina (1980), Al-Khums: The Fifth in the Imāmī Shīʿī Legal System, Journal of Near Eastern Studies, Vol. 39, No. 4 (Oct., 1980), pp. 275-289
^ ^a ^b Cite error: The named reference ziml was invoked but never defined (see the help page).
^ Cite error: The named reference Malik 2008 was invoked but never defined (see the help page).
^ Cite error: The named reference jlep174 was invoked but never defined (see the help page).
^ Andrew F. March (2013). "constitutionalism". The Princeton Encyclopedia of Islamic Political Thought. Princeton University Press. pp. 114–5.
^ Seri-Hersch (2010), "Transborder" Exchanges of People, Things, and Representations: Revisiting the Conflict Between Mahdist Sudan and Christian Ethiopia, 1885–1889, The International Journal of African Historical Studies, Vol. 43, No. 1, pp. 1-26

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[as-2] Abdulaziz Sachedina (1980), Al-Khums: The Fifth in the Imāmī Shīʿī Legal System, Journal of Near Eastern Studies, Vol. 39, No. 4 (Oct., 1980), pp. 275-289

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[6] Andrew F. March (2013). "constitutionalism". The Princeton Encyclopedia of Islamic Political Thought. Princeton University Press. pp. 114–5.

[8] Seri-Hersch (2010), "Transborder" Exchanges of People, Things, and Representations: Revisiting the Conflict Between Mahdist Sudan and Christian Ethiopia, 1885–1889, The International Journal of African Historical Studies, Vol. 43, No. 1, pp. 1-26

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