Share of Imam (khums)

Calculating Khums: A Methodical Approach

The calculation of Khums necessitates a meticulous assessment of one’s annual income, expenditures, and assets. The process begins with an exhaustive inventory of assets, distinguishing between expenses that are obligatory and discretionary. Basic living costs, such as housing, food, and education, are accounted for, whereas luxury expenditures are minimized in the determination of net wealth. Following the evaluation, a Shia adherent is to set aside one-fifth of their net earnings. Many scholars recommend maintaining clear records to facilitate transparency and accountability throughout this process and to avert potential disputes concerning the exact calculations.

Distribution Mechanism