Khums

Origins in early Islam

Before Islam arose, Arabian tribal leaders claimed a share of booty seized during raids. With the arrival of Islam, this custom was formally restructured as a religious duty. Following the Battle of Badr in the second year after the Hijra, Quranic scripture established a fixed one-fifth assessment on wartime gains. The Prophet Muhammad oversaw its distribution, setting portions aside for his kin, travelers, orphans, and the destitute. After his passing, differing views arose over how to allocate the shares previously reserved for the Prophet and his family, shaping long-standing debates about leadership and financial administration within the growing Muslim state.

Sunni legal views

Sunni legal scholars focus the obligation on war booty, unearned finds, and natural resource extraction. The four traditional Sunni legal schools agree that a twenty percent payment applies to battle spoils, but they extend the rule to buried antiquities and mined minerals from the land or sea. In this framework, the levy acts much like a windfall tax. Rulers collect the revenue to maintain public welfare, equip defensive forces, and support travelers, orphans, and the needy. Depending on the legal school, discovered silver, gold, and other buried items may be classified as standard charitable obligations or public communal assets.

Shia religious practice

In Shia Islam, khums covers a much broader range of wealth, including surplus annual earnings, hidden treasures, marine extracts, and lawful property mixed with unlawful gains. Shia theology teaches that the right to allocate this tax belongs to the lineage of the Prophet through the Imams. Because Twelver Shi'is believe the current Imam is hidden, believers pay their dues directly to qualified jurists called mujtahids. These scholars divide the funds into two equal portions. Half goes to assist impoverished descendants of Muhammad's household, while the other half supports education, community institutions, and religious activities deemed pleasing to the Hidden Imam.

Division and deductions

Calculating the payment requires specific deductions before the final fifth is set aside. Historically, provisions eaten by troops and personal equipment taken directly from opposing combatants were often excluded from the general pool of goods. Necessary operational costs, such as transporting and securing items, were deducted first. When dividing tangible goods rather than currency, lots were drawn to determine the specific items dedicated to God, the Prophet, and public welfare. In traditional rulings, movable goods formed the primary subject of division, whereas fixed real estate was handled differently according to the discretion of distinct legal authorities.

How Khums is kept

Observance begins with assessing eligible wealth. In Sunni practice, individuals or authorities calculate one-fifth on mined minerals, treasures, and war gains after subtracting necessary expenses. In Shia practice, a believer calculates the annual profit remaining after personal living costs, along with gains from mineral extraction or recovered treasures. The individual hands this twenty percent sum to a senior religious scholar. The scholar separates the contribution into two equal shares: one is distributed directly to poor and needy relatives of the Prophet, while the other portion is directed toward broader religious works and charitable community projects.

When and where

Khums is assessed whenever qualifying wealth is acquired. In Shia practice, the payment on personal earnings is calculated on net profits over an annual accounting cycle. In both Sunni and Shia traditions, payments on sudden discoveries, such as buried treasure or mined materials, are owed when the property is obtained.

Khums is practiced across Muslim communities worldwide. It holds particular prominence among Shia Muslims, who maintain regular institutions for calculating and channeling payments through recognized religious jurists.

What Khums means

In Islamic thought, khums represents the principle that acquired wealth carries communal and spiritual responsibilities. Surrendering a fifth of unearned windfalls, natural resources, or business profits purifies income and prevents undue concentration of wealth. It expresses communal solidarity by directly aiding orphans, impoverished travelers, and the vulnerable, while honoring the household of the Prophet through targeted assistance to his kin.

Questions people ask about Khums

See also

WuduThe Islamic ritual washing with water before prayer and sacred actsTisha B'AvA solemn fast day in July or August to mourn the destruction of the Jerusalem Temples and other Jewish tragedies.Fire templeA consecrated sanctuary where Zoroastrians tend sacred fires and gather for worshipTayammumA dry ritual purification using clean earth or stone when water is unavailable or harmful.

Good reading and sources

• Encyclopaedia BritannicaArticle

• Khums on WikipediaEncyclopedia
• Wikidata recordOpen data

It may contain mistakes. Traditions differ from one family, village and community to the next, and the people who keep them know them best. If something is wrong, tell us. Last refreshed 2026-10-05.