"Al-Khums (one fifth) is due on five categories of properties.

"Al-Khums (one fifth) is due on five categories of properties. 1 Cattle 2 Properties acquired from diving deep waters 3 The treasures 4 The mines and Salts. On each of such categories al- Khums is due. Such one fifth is distributed just as Allah has done. The remaining four portions is distributed among those who has taken part in the actual fighting or those lending support behind the front. The one fifth is distributed as follows.

One portion for Allah, one the Messenger of Allah, one for the relatives (of the Messenger of Allah), one for the orphans, one for the destitute and one portion for those who become needy on a journey. Thus, the portion for Allah and the Messenger of Allah belong to Leadership with Divine Authority after the Messenger of Allah as the portion of inheritance. Thus, he (Leadership with Divine Authority) will have three portions.

Two portions as inheritance and one is that which Allah has granted to him. Fifty percent of al-Khums (one fifth) belongs to him, the Imam (Leader with Divine Authority). The other fifty percent of al-Khums belongs to his family members. One portion for the orphans thereof, one portion for the destitute thereof, one portion for those of them who become needy while on a journey. It is distributed among them according to the rules in the book and the Sunnah.

The limit is an amount that would suffice their expenses for a whole year. If any thing is left extra it will go to the Wali, (Leadership with Divine Authority). In the case of deficit the Wali (Leadership with Divine Authority) is responsible to provide and pay the deficit and as much as it would fulfill their needs. Wali is responsible to pay the deficit because the extra is given to him.

Allah has given this one fifth exclusively to them and not the destitute from the masses and those of them who become needy on a journey as a replacement for the charities due on people. It is a sign of honor for them because of their being the relatives of the Messenger of Allah and an honor from Allah to keep them secure from the filth in the hands of people. Thus is for them only as sustenance and save them from humiliation and destitution.

They may receive other forms of charities from each other. Those for whom is al-Khums are the relatives of the Holy Prophet (s.a) whom Allah has mentioned in His words. "Warn your close relatives." (26:214) They are the sons of 'Abd alMuttalib themselves, male and female. No one of the families of Quraysh or the Arabs is of them.