Question 043: What is khums and what is it paid on? Please give examples of things on which Khums is payable?
Answer 043: Khums literally means “one-fifth or 20% (1/5)”. In Islamic legal terminology, it means “one-fifth of certain items which a person earns by means of trade, industry, agricultural work, research or any other ways of earning, like, if he earns some money by working in a government department, and if it exceeds the annual expenses for maintaining himself and his family, he should pay Khums (i.e. 1/5) from the surplus, in accordance with the rules.
Khums (or one-fifth of one’s income) is what has been ordained by Allah, the Exalted for Prophet Muhammad (pbuh), and Prophet’s Dhurriyyat (or Descendants), May Allah increase their blessed number, in place of Zakãt which is considered to be the filth of the people’s hands, (i.e. the dirt of a person’s earnings or belongings), in view of the veneration in which they are held. One who denies its payment, although a Dirham, shall be considered among the perpetrators of oppression on them and usurpers of their rights.[1]
A Tradition has come down from Imam (Jafar) al-Sadiq, our Master, Peace be upon him, which says: “Verily Allah, (and) there is no god but He, when prohibited Sadaqah for us, sent down Khums for us. So Sadaqah is prohibited for us, and Khums which is obligatory and an honour for us is lawful for us.” Similarly, there is another tradition that has come down from the same Imam, Peace be upon, which says: “No human being (lit “slave’ of Allãh) who buys something with (the commodity of) Khums has the right to say ‘O Lord, I have bought it with my own property, unless he is permitted to do so by those entitled to receive Khums.” [2] Likewise, there is a Tradition that has come from Imam Abu Ja’far (i.e. Imam Baqir), saying: “It is not lawful for anyone to buy anything with (the commodity of) Khums , unless our right has reached us[3]”[4]
Now here is a discussion about the things on which payment of Khums is obligatory, those who are entitled to receive it, and the procedure of its distribution among them, and Anfal (spoils of War).
Khums is one of the mandatory rites of the religion of Islam and it is an essential obligation like Jihad. The importance given by the Quran to the issue of Khums can be understood from the following verse: “And know that out of all the booty that ye may acquire (in war), a fifth share is assigned to Allah, – and to the Messenger, and to near relatives, orphans, the needy, and the wayfarer, – if ye do believe in Allah and in the revelation We sent down …”.[5]
It should be noted that the rules regarding certain important obligations like fasting and Hajj have been given in very few verses of the Holy Qur’an. There are not more than three or four verses about them in the Qur’an. Likewise the Qur’an has not made mention of the obligatory parts or segments of such obligations, their basic elements, conditions etc. that are important. All those details have been relegated to the Prophet (saws) and his righteous successors.
The grand religious authorities (Jurists) relying on Qur’anic verses as well, as traditions have said that Khums is obligatory on the following seven things:
- Profit or gain from earning. The Saving after the Yearly Expenses for himself and his Family. The saving may be from the industry, agriculture or business profits or any other earning, even if by occupation of ownerless lands, growth or produce, rise in prices, etc. which fall under the denomination of earning. Caution must not be given up by taking out the Khums on every profit, even if it does not fall under the category of earning as gifts, presents, rewards, unexpected inheritance, or anything owned by an approved Sadaqah, although the absence of application of Khums to other than profits falling under
earnings is not devoid of force, as Khums does not apply to any inheritance, dower or ransom for Khul”, and so caution is better. So also Khums is not applicable to any property owned by payment of Khums or Zakãt, even if it exceeds the yearly expenses.
If, however, the property is kept with the intention of getting profit or growth on it, payment of Khums shall be obligatory on it, but not in all circumstances.
- Minerals. The criterion in their case is the prevalent custom. They include the gold, silver, lead, iron, copper, mercury, all kinds of precious stones, coaltar, petroleum, sulphur, brass, antimony, arsenic, salt, bituminous coal, rather, according to the more cautious opinion, including lime (-stone) red stone, clay for washing (head) and the Armenian clay. In case there is doubt as to its being a mineral, there shall be no Khums on it from this consideration. It is a condition in a mineral that, according to the more cautious opinion, after deducting all the relevant expenses on its mining and refining it should amount to twenty Dinars or two hundred Dirhams itself or in value.
- Treasure trove (A Hidden Treasure). The criterion for deciding about it is the prevalent custom. When its owner is not known, regardless whether it lies in an area of the infidels, or in an undeveloped land or a wasteland in a Muslim territory, and irrespective of the fact whether it has some vestiges of Islam or not, in all these cases it shall belong to the person who explores it, and he shall be bound to pay Khums on it. Of course, if a person finds a hidden treasure in land belonging to himself after it has been purchased by him or any other way, he should inform about it to the previous owner in case it is likely to belong to him. In case the previous owner has also no knowledge about it, he should inform the owner to whom the land belonged before the previous owner till it reaches a person who is also ignorant of it or who is not likely to own it, then the treasure shall belong to the person who has explored it, and he shall be bound to pay Khums on it, if its value has reached twenty Dinars when it contains gold or two hundred Dirhams when it contains silver, or either of them when it contains something else.
- Amalgamation of halal wealth with haram. If a lawful thing is mixed up with unlawful, while there is no knowledge about its owner at all, even if in a limited quantity, likewise without any knowledge about its exact quantity, in that case Khums shall be charged on it. If there is knowledge about its quantity as well as its owner, it shall be returned to the owner, and the person returning it shall not be charged Khums. Rather, if a person knows that it is in a limited quantity, to be more cautious, he should get himself exonerated. If it is not possible, then according to the stronger opinion, he should cast lots. If the person does not know about its owner, or it were in an unlimited quantity, he shall give it in charity with the permission of the ruler (or judge) to any one he likes when he does not suppose it to belong to a particular person. Otherwise, he should not give up caution by giving it in charity to that particular person, provided that he must be one entitled to receive it. Of course, it is of no use to suppose that it belongs to a particular type when it is in a limited quantity. If the person knows about its owner, but is ignorant of its quantity, he should get himself exonerated by means of a conveyance with the owner. According to the more valid opinion, this type of Khums is also to be spent like other types.
- Anything found by diving. Everything which is taken by diving like pearls, corals etc which is known to be obtained by diving shall be liable to payment of Khums when its value reaches a Dinar or above, regardless of whether they belong to the same category or not and whether they have been taken out in one attempt or many attempts, so that they shall be merged with one another, and once their total value amounts to one Dinar, payment of Khums shall be obligatory on them.
In case the things are found by a collective effort of several persons, it shall be treated at par with the identical case of minerals.
- Spoils of war. Whatever is taken by force, or even by way of stealing and deceit, when they have been during the war, and are included in the affairs of war, or from those who have waged war (against Muslims) and it is lawful to shed their blood or loot their property, make their women and children captives, when the war with them has been waged with the permission of the Imam, regardless of what has been gathered by the army or what has not been occupied by it as the land or the like, according to the more sound opinion. As regards the spoils of war which has been waged without the Imams permission, if it were done in the presence of the Imam and the possibility of obtaining the Imam’s permission, it shall be treated as part of Anfãl (spoils of war). As regards the spoils during the war during the (Twelfth) Imam’s Occultation and without the possibility of obtaining his permission, according to the stronger opinion, payment of Khums shall be obligatory on it, particularly when the war has been waged for invitation to Islam. The same rule shall apply in case of the booty that has been collected from the enemies during defence when they have invaded the areas inhabited by the Muslims, even during the Imãm’s Occultation. The same rule shall apply to what has been collected from the enemies by theft or deceit other than what has already been mentioned.
- As commonly held, a land which a zimmi (a non-Muslim living under the protection of Islamic government) purchases from a Muslim. If a Dhimmi purchases a land from a Muslim, he shall be bound to pay Khums for it that will be taken from him forcibly in case he is not ready to pay it willingly, irrespective of its being a farmland, a garden, a house, a public bath (or Hammãm), a shop, a guest house, etc. provided that a sale and purchase transaction has taken place for its land independently. If, however, its concern with the land is secondary, as, for instance, the object sold was a house or a Hammäm, then, according to the stronger opinion, its land shall not be charged Khums. Now, does the obligation for the payment of Khums apply exclusively in case a land is transferred through purchase, or it applies generally to other commutative contracts as well, is a question on which there is hesitation, it would be more cautious to incorporate a stipulation in the commutative contract regarding the amount of Khums of land payable on it, so that it may be enforced in case the payment of Khums (in such cases) is not established. Once the payment of Khums is established in a case, it is not lawful to incorporate a stipulation to drop it .So if a Dhimmi incorporates a stipulation in the commutative contract with a Muslim to the effect that Khums shall not payable by him or that it shall be payable by the seller, it shall be void. Of course, if the Muslim incorporates a stipulation in the agreement that he shall pay the Khums on behalf of the Dhimmi it shall be valid. If the Dhimmi sells it to another Dhimmi or a Muslim, payment of Khums shall not thereby be dropped, as also it shall not drop if the Dhimmi embraces Islam subsequent to purchasing it. According to the more valid opinion, such type of Khums shall be spent like other types of Khums. Of course, according to the more valid opinion, there is neither any Nisab for it, nor any Niyyat even for the ruler, whether at the time of its receipt or at the time of its payment.[6]
However, what is frequently asked about and is an issue faced by most Muslims across the world concerns the first part, profit or gain from earning, about which the jurists say, “If a person earns by means of trade, industry or any other ways of earning, like, if he earns some money by offering prayers and fasting on behalf of a dead person, and if it exceeds the annual expenses for maintaining himself and his family, he should pay Khums from the surplus in accordance with the rules.”[7]
For instance, if an employee receives his first salary at the end of January and spends all his annual income in a regular manner for maintaining himself and his family until the end of the month of January of the next year, Khums is not payable on his income. In case his income exceeds the annual expenses for maintaining himself and his family at the end of January next year (though he may economized and been frugal or for example he has deposited it in his bank account), he should pay 1/5th of it to the office of the Marja (qualified Mujtahid) whom he follows so that he (Marja) will have to spend it for such purposes as deemed appropriate by him.
[1] . Asrar e A’le Muhammad (pbuth), translation of the book Salim, Pg. 683; Tafsir Furat, published in Tehran, Pg. 169, H. 217; Shawahid al-Tanzil, Vol. 1, Pg. 336, H. 345; Amali, Tusi, Vol. 2, Pg. 174, majlis 3, quoted from Imam Sadiq (as) from His faother Imam Sajjad (as).
[2] . Mustadrak al-Wasael, Vol. 7, Pg. 288.
[3] . Ibid, Vol. 4, Pg. 337.
[4] . Tahrir al-Wasilah of Imam Khomeini, Vol. 1, Pg. 334; Ibid, Pg. 395; For more information regarding other traditions narrated from the Infallibles Imams (pbuth), please refer to: wasael, Vol. 9, Pgs. 484-536-540-541, 337-550-503-483-545 & Ibid, Vol. 10, Pgs. 289-334; Urwat al-Wuthqa, Q. 50,78,80.
[5] . Surah al-Anfal, ayah 41.
[6] . Tahrir al-Wasila of Imam Khomeini (ra), Vol. 1, rules regarding Khums; Tawzih al-Masail, vol. 2, p. 7, issue No. 1751.
[7] . Tawzih al-Masail, vol. 2, p. 7, issue No. 1752.