khums
Khums is an Islamic financial obligation that requires Shia Muslims to pay a tax on certain types of income and wealth. The word "khums" literally means "one-fifth" in Arabic, reflecting the rate of the tax. It is divided into two parts: one for the Imam (or his representatives) and the other for the Sayyids (descendants of the Prophet Muhammad).
The obligation to pay khums is derived from verses in the Quran and is further elaborated upon
The proceeds from khums are generally used for charitable purposes, supporting religious scholars, and aiding needy