Aya al-khums

The concept of al-khums, a fundamental tenet within Shia Islamic teachings, represents a profound mechanism for social and religious solidarity among the believers. Al-khums translates to “one-fifth,” referring to the obligation of Muslims to allocate a specific portion of their income for charitable purposes and the support of religious authorities. This article delves into the multifaceted aspects of al-khums, encompassing its theological basis, the categories of eligible expenditures, its historical evolution, and its contemporary implications.

The theological underpinnings of al-khums are intricately linked to the Quranic injunctions and the practices established by the Prophet Muhammad and his infallible successors, particularly the Imams. In Surah Al-Anfal (8:41), Allah directs the believers to understand the distribution of booty and war spoils, drawing attention to the significance of recognizing the rightful recipients of a portion of wealth. Islamic scholars expound that al-khums is a communal obligation (wajib) that enhances the socio-economic framework of the Muslim community, ensuring resources are directed towards spiritual leaders, religious institutions, and the welfare of the impoverished.

There are various types of al-khums that can be distinguished based on economic activity and the sources from which wealth is derived. The primary categories are:

• Khums on income: This includes earnings from employment, business profits, and other forms of income. Shia jurisprudence mandates that one-fifth of the surplus income, after deducting necessary expenses, be paid as khums.
• Khums on savings: This applies to any saved wealth accumulated over the course of a lunar year. It is crucial to calculate precisely the amount that has been set aside, as these savings also require the payment of khums once the year is complete.
• Khums on newfound wealth: This encompasses wealth acquired unexpectedly, such as inherited properties, lottery winnings, or gifts. The obligation to pay khums is applicable to these types as well.

The historical evolution of al-khums appears to be rooted in prophetic tradition and was further consolidated during the time of the Imams. The early Muslim community recognized the importance of redistributing wealth for the welfare of the community, essentially laying the groundwork for the systematic collection and allocation of khums. Particularly, the well-being of the impoverished and marginalized was prioritized, reflecting a commitment to social justice that resonates deeply within Shia ethos.