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Shiavault - a Vault of Shia Islamic Books Islamic Answer The Islamic Tax ( Khums ) in the name of allah, the merciful, the compassionate " and know that of whatever you acquire, one-fifth of it belongs to god, his messenger, the near of kin, the orphans, the needy and the wayfarer." the qur'an, 8:41 " khums ", literally means in arabic, one fifth is an islamic tax revenue for certain income in order to fulfil the needs of islamic community.

prophet muhammad (p.) placed khums in the third place of islamic beliefs. bukhari reports that prophet muhammad (p.) said, " i command you four things- first to belief in god, bear witness that there is no god but allah; second to perform prayers; third to pay zakat; and fourth to pay khums of whatever you gain. ( bukhari, v. 4. p.99. cairo) ahl-ul-bayt hadith says : khums is an obligation on whoever benefits-in small or large amounts.

the reason for the emphasis of qur'an and hadith on khums obviously lies behind the need of the community for an assured tax revenue. basically, all muslims jurists agree that khums is an obligatory islamic tax, but they differ in conditions of this tax. the different views are based on the meaning of "ghanama" in the mentioned qur'anic verse.

the arabic lexicons gave the meaning of the word " ghanama" as to gain booty of the war, to obtain something, to gain something, to bestow, to grant, and to seize. the word "ghanama" was used in all these meanings.

it is even used in abstract meaning, such as proverbs, e.g.,ightunimu al -furas (take opportunities, do not loose them) on these basis , ahl-ul-bayt school of thoughts believes that " ghanama" means whatever an individual gains, whether as booty of war or as source of income, it applies to this islamic tax. therefore khums applies to any of the following categories: booty of war, mineral, khol, oil, treasure hidden in earth or net income, these all would be considered as " gained profit".

Net Income among these categories the most common is the net income gained by the lawful means, such as trade, professional incomes, or any other work related incomes. after deducting expenses, the net income is subject to khums. all of the expenses are tax-exempted from khums tax. the khums applies only if the net income remained one year without any use. thus if it is used within a year after the date if profit or income, the khums does not apply.