For example...
For example, when the Prophet sent `Amr bin Hazm to Yemen, he wrote instructions for him in which, among other things, he says, "...to gather the khums of Allah from the gains [of Yemenis]."[^3] And when the tribe of Bani Kilal of Yemen sent its khums to the Prophet, the latter acknowledges it by saying, "Your messenger has returned and you have paid the khums of Allah from the gains (al-ghana'im)."[^4] It is interesting to note that the Bani Kilal obeyed the Prophet's order and sent the khums of its gains to him while no war had taken place between the Muslims of Yemen and the unbelievers.
This is a clear indication that khums was not restricted by the Prophet to the spoils of war. The importance given by the Prophet to the issue of khums can also be seen in his advice to the delegation of Bani `Abdu 'l-Qays. It seems that Bani `Abdu 'l-Qays (which was a branch of Rabi`ah) was not a very strong tribe. Moreover, in order to travel to Medina, they had to cross an area inhabited by the Muzar tribe which was against the Muslims.
Consequently, the Bani `Abdu 'l-Qays could not travel safely to Medina except during the months in which war-fare was forbidden according to the Arab custom. Once a delegation from Bani `Abdu 'l-Qays came to Medina and said to the Prophet, "We cannot come to you except in the haram months [when war-fare is forbidden], and there are between us and you the unbelievers of Muzar.
Therefore, please give us some advice that we may give to those whom we have left behind and that we may enter the Paradise [by acting on it ourselves]." The Prophet advised them to believe in One God, establish prayer, pay zakat, fast in the month of Ramadhan, and "to pay khums (one-fifth) of whatever you gain."[^5] The circumstances of the Bani `Abdu 'l-Qays -- they were weak and small in numbers, and were thus prevented from traveling safely to Medina -- leaves no room for interpreting the application of khums in the above hadith on spoils of war exclusively.
* * * Khums is wajib on seven items; but in this book we will discuss only two items: (1) the profit or surplus of the income, and (2) legitimate wealth which is mixed with some illegitimate wealth. The reason for being selective in this discussion is that the other items eligible for khums (for example, mines and minerals, precious stones and treasure) are not common to all people and, therefore, I decided not to burden the readers which details about those items.