The recipients of the sihmu 's-sadat change all the time...

The recipients of the sihmu 's-sadat change all the time: an 'orphan' ceases to be legally an orphan as soon as he becomes an adult; a 'needy' ceases to be a needy as soon he becomes financially independent; and an 'stranded traveler' ceases to be an stranded traveler as soon as he reaches home. But the recipient of the sihmu 'l-Imam, that is Imam Muhammad al-Mahdi (upon whom be peace), will never cease to be the Prophet's 'near relative' and his rightful successor.

Therefore, his right is perpetual and will never end. B. The Sihmu 'L-Imam 1. Where Should The Sihmu 'l-Imam Go? (a) During the Presence of the Imam: The first half of khums is the share of the Imam. During the presence of the Imams, the sihmu 'l-Imam as well as the sihmu 's-sadat was given to them directly or to their specially appointed agents. The Imam, as the head of the sadat, was also responsible for distribution of sihmu 's-sadat among the sadat.

The Imams, since Imam Ja`far as-Sadiq's days, had also initiated the system of wikalah (deputyship) whose function, among other things, was to collect the khums and bring it to the Imam or distribute it according to his instructions.

For example, a letter of Imam Muhammad at-Taqi (a.s.) about the financial obligations of Shi`ahs, says: "...As for the gains and profits, it is obligatory on them [to pay khums] every year...Therefore, whosoever has anything of those [items on which khums is applicable], then he should bring it to my wakil; and the person who lives far away should try his best to bring it to my wakil even if it takes some time..."[^2] Did the Imams release the Shi`ahs from the obligation of khums at any time?

The Imams never suspended the obligation of khums as an annual financial tax. However, there are individual cases where the Imam had exempted certain persons from the khums because of the tough economic circumstances of the time. But such exemption were for individuals and limited in time.

The fact that khums as an annual tax on the Shi`ahs in general was wajib at all times can be seen from the followings: Once a Shi`ah from Persia wrote to Imam `Ali ar-Riza (a.s.) asking to be exempted from paying khums.