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 in Shia jurisprudence. It is typically levied on spoils of war, minerals, treasures found, and profits from trade or business that exceed a certain threshold and have been held for a full year without being spent. The specific details and calculations of khums can vary depending on the interpretations of different Shia scholars.

The proceeds from khums are generally used for charitable purposes, supporting religious scholars, and aiding needy Sayyids. It is considered a religious duty and a means of purifying wealth. Detractors of the practice sometimes question the justification for this tax, particularly the portion designated for the descendants of the Prophet. However, within Shia Islam, khums is widely accepted as a fundamental pillar of financial piety and social welfare.