Definition
Khums (خمس) is an Islamic obligatory tax, entailing an annual payment of 20% (one-fifth) of surplus income. It is traditionally given to the Baitu’l-Māl, or public treasury, for distribution among specific sectors, including needy members of the society and religious authorities.
Etymology
The term Khums is derived from the Arabic word “خمس,” which means “one-fifth.” This etymological root signifies the precise portion of wealth or profit that must be allocated for this form of tax.
Background
Khums is prominently recognized in both Sunni and Shia Islamic traditions, albeit with nuanced differences in interpretation and practice:
In Shia Islam:
Khums has two divisions:
- Sahm-e-Imam (The Share of the Imam): Half of the Khums is allocated to the descendants of Prophet Muhammad and the current Imam (a religious authority).
- Sahm-e-Sadaat (The Share of the Sayyids): The other half is designated for the needy, the poor, and other beneficiaries like orphans.
In Sunni Islam:
Khums is less emphasized compared to Zakat, but it is also acknowledged, primarily in historical contexts tied to wartime spoils.
Cultural Differences and Similarities
Cultural Differences:
- Shia vs Sunni Practices: For Shia Muslims, Khums is an act of devotion and necessity, intensively regulated by religious scholars. In contrast, Sunni traditions, though recognizing it, put far more emphasis on Zakat—a broader almsgiving practice.
Cultural Similarities:
- Social Welfare: Both Sunni and Shia communities recognize Khums as a means to support religious duties, clerics, and the impoverished, reflecting a shared value of social justice.
Synonyms
- Islamic Tithe
- Fifth Tax
Antonyms
- Zakat (as a more pervasive form of almsgiving in different contexts)
Related Terms
- Zakat: Another major form of Islamic almsgiving, but Zakat is typically 2.5% of one’s wealth, contrasting with the 20% in Khums.
- Sadaqah: Voluntary charity beyond obligatory almsgiving.
Exciting Facts
- Some historians suggest the concept of Khums dates back to pre-Islamic times and was incorporated into Islamic jurisprudence by Prophet Muhammad.
- While Khums is mandatory in Shia Islam, its historical integration in states’ financial systems has varied drastically over various Islamic Caliphates.
Quotations
“Indeed, the fifth that is due on the war gains accrue to Allah and to the Messenger and the near of kin, orphans, the needy and the wayfarers.” —[Quran 8:41]
References and Suggested Literature
- “The Spirit of Islamic Law” by Bernard G. Weiss
- “Early Islamic Institutions: Administration and Taxation from the Caliphate to the Umayyads and Abbasids” by Abraham Udovitch
Further Studies
- “Shi’i Jurisprudence and Constitution: Revolution in Iran” by Mirjam Künkler
- “Islamic Legal Interpretations: Muftis and Their Fatwas” edited by Muhammad Khalid Masud, Brinkley Messick, and David S. Powers
Thank you for engaging in the exploration of Khums and its pivotal role in the landscape of Islamic almsgiving and social justice. Our journey through Islamic fiscal practices reveals a nuanced system aimed at fostering communal welfare and religious dedication.
Inspirational Farewell: “As you reflect on the principles of Khums, remember that our actions, guided by faith, have profound impacts on the world around us. Embrace the spirit of giving and justice in all facets of life.”
- Hassan Al-Hakim, October 2023
