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Khums

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Origin 610 to 900 CE

A fifth part, and in Twelver Shia practice a standing religious tax distinct from zakat and much more consequential in the life of the community. Quran 8:41 assigns a fifth of what is gained to God, the Messenger, near relatives, orphans, the needy and the traveller. The Sunni schools read the verse as concerning the spoils of war, and treat khums outside that context as applying at most to buried treasure and mined wealth; it plays almost no part in ordinary Sunni religious life.

Twelver Shia jurisprudence reads the word ghanimtum in the verse as gain in general, and applies khums to the annual surplus of income after living expenses, at twenty per cent. The amount is divided into two halves. One half, the portion of the Imam, is paid to the marja whose rulings the payer follows and is spent by his office on seminaries, stipends and religious institutions; the other half goes to sayyids, descendants of the Prophet, who in Shia law may not receive zakat.

The consequence is institutional rather than merely fiscal. Khums funds an independent Shia clerical establishment that does not depend on state salaries, and the standing of a marja is measurable in the khums directed to him. No Sunni institution is financed this way.

Facts
Practice
Category of Practice
Khums, a religious levy of one fifth on certain categories of income, is a distinctive obligation of Twelver Shi'i practice, historically directed in part to the support of the clergy and the descendants of the Prophet. 1
Who Performs It
All adherents of the tradition 1
Obligation
Obligatory on those who meet its conditions 1Tradition: Shia Islam
Frequency
Annual 1
Solitary or Communal
Performed alone or together 1
Origins
Origin Period
610 to 900 CE 1
Place of Origin
Mecca and Medina, Arabia 1
Quran 8:41 assigns the fifth explicitly; its distinctive Twelver Shia institutional form developed later.
Meaning
Literal Meaning
Khums literally means a fifth part, naming the fraction of annual gain the tax assesses. 2
Attributions
Tradition
Shia Islam, an annual obligatory religious levy of one fifth of certain categories of surplus income, distinct from the Sunni observed zakat. 1
Status
Status Today
Living tradition, practised today 3
Scholarship and Forensics
Scholarly Note
Khums funds an independent Shia clerical establishment that does not depend on state salaries, and the standing of a marja is measurable in the khums directed to his office. 3
Learn More
The Fifth

Khums, literally the fifth, is an obligatory religious levy of one fifth, most fully developed in Twelver Shia Islam, where it stands beside zakat as a distinct and major duty. Its scriptural warrant is the Qur'anic verse assigning a fifth of gains to God, the Messenger, his kinsfolk, the orphans, the needy and the wayfarer. Sunni jurisprudence has generally applied this narrowly to the spoils of war and to treasure and mined wealth; Twelver Shia jurisprudence reads it far more broadly, levying the fifth on the annual surplus of a person's income after ordinary living expenses, as well as on mined wealth, treasure, and certain other categories.

This broad application makes khums, in Shia practice, an annual audit of one's net savings comparable in weight to the income obligations of other faiths, and it is a principal means by which the religious establishment is funded independently of the state.

The Portion of the Imam

Khums is classically divided into two halves. One half is the sahm al-sada, the portion of the descendants of the Prophet, distributed to those of his lineage who are in need and who, being barred from receiving zakat, are provided for through khums instead. The other half is the sahm al-Imam, the Portion of the Imam. In the absence of the awaited twelfth Imam, held by Twelver doctrine to be in occultation, this portion is entrusted to the most learned jurists, the grand marja, who administer it on the Imam's behalf.

This arrangement has profound institutional consequences. The revenue funds the seminaries of Najaf and Qom, supports students and scholars, and underwrites religious and charitable works, giving the senior Shia clergy a financial base answerable to the faithful rather than to governments. The believer typically pays khums to the marja they follow or that scholar's authorised agents, and the practice is thus central not only to Shia piety but to the independence and structure of Shia religious authority.

Cross-Tradition Connections

Belongs to Tradition

Islam, Religions
Source The Qur'an

Khums as a standing tax on annual surplus income is specifically Twelver Shia. The Sunni schools confine the fifth of Quran 8:41 to war booty and, for most, to treasure and mined wealth.

Source The Qur'an

Held Differently

Hanafi School, Schools of Religious Law

In Hanafi law khums is the fifth of the spoils of war set aside in the Quran, not the standing annual levy on surplus wealth that the Jafari school makes of it.

Source An Introduction to Islamic LawWael B. Hallaq
Hanbali School, Schools of Religious Law

In Hanbali law khums is the fifth of the spoils of war set aside in the Quran, not a standing annual levy on surplus wealth.

Source An Introduction to Islamic LawWael B. Hallaq
Maliki School, Schools of Religious Law

In Maliki law khums is the fifth of the spoils of war set aside in the Quran, not a standing annual levy on surplus wealth.

Source An Introduction to Islamic LawWael B. Hallaq
Shafii School, Schools of Religious Law

In Shafii law khums is the fifth of the spoils of war set aside in the Quran, not a standing annual levy on surplus wealth.

Source An Introduction to Islamic LawWael B. Hallaq

Element Of

Khums, a fifth of annual surplus after expenses, is a standing obligation in Twelver law, half of it to the descendants of the Prophet and half at the disposal of the source of emulation. No Sunni school levies it this way.

Sources
1. An Introduction to Shi'i Islam: The History and Doctrines of Twelver Shi'ism
Moojan Momen, Yale University Press, 1985View the Source
2. The Qur'an
2. The Qur'an
8:41, assigning a fifth of what is gainedView the Source
3. The Most Learned of the Shia: The Institution of the Marjaiyya
Linda S. Walbridge (ed.), Oxford University Press, 2001On khums revenue and the financial independence of the seminaries
Encyclopedia of Religion
Mircea Eliade (ed.); Lindsay Jones (ed., 2nd ed.), Macmillan Reference, 2005View the Source
Sharai al-Islam fi Masail al-Halal wal-Haram
Najm al-Din al-Muhaqqiq al-Hilli, 1277Book of khums, on the annual surplus and the division into two halves
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