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Rules of Khums
Khums is one of the financial obligations explicitly prescribed by the sacred Islamic Sharīʿa in the Holy Qur'an. The significance of this obligation is mentioned in numerous traditions of the Ahl al-Bayt (peace be upon them), and in some, those who do not pay Khums or unjustly consume it are cursed.
Issue 152: The properties liable for Khums include:
1. War booty from battles against non-believers where war is permissible.
2. Minerals extracted from the earth, such as gold, silver, copper, iron, sulfur, oil, etc.
3. Treasures found hidden in the ground, walls, or other places.
4. Precious gems like pearls and coral found in the beds of seas and large rivers and retrieved by diving.
5. Lawful wealth mixed with unlawful wealth, in some cases.
6. Profits and earnings from trade, industry, earning, or any other means, as well as properties acquired without earning, such as gifts, wills, or donations, provided they are not from Khums and Zakāt, as Khums is not obligatory on these two.
Khums is not obligatory in the following cases:
First: Properties received by a woman as a dowry.
Second: Properties received by a husband in exchange for a Khulʿ divorce.
Third: Legal compensations (diya) received by a person, whether it is for a body part or otherwise.
Fourth: Properties inherited by a person, except in some cases that are exceptions, as detailed in Islamic Laws.
As for the six cases mentioned, Khums becomes obligatory only if certain conditions are fulfilled. The details of those conditions are provided in book of Islamic Laws. Due to brevity, in the upcoming issues, only some rules related to the sixth case will be mentioned.
Issue 153: Khums on incomes and profits becomes obligatory after deducting the following:
1. Business expenses: This includes costs incurred to generate income, such as rent for the business premises, storage fees, utility bills (electricity, phone), transportation costs, taxes, and other related expenses.
2. Annual living expenses: This refers to what a person spends on himself and his dependents (family) throughout the year, including costs for food, clothing, housing, transportation, household items, medical treatments, debt repayments, gifts, rewards, travel expenses for pilgrimages and vacations, hospitality, and other customary expenses that are not considered extravagant or wasteful.
For example, if a merchant calculates his cash and non-cash assets and his profits, after deducting business and living expenses for himself and his family over the year, amount to five thousand dollars, he must pay Khums on the remaining profits. Thus, it is obligatory to pay one thousand dollars as Khums.
Issue 154: Those who do not have a regular income to cover their living expenses but rely on gifts, donations, and similar sources do not have a specific Khums year. They can use the funds they receive within one complete year on their annual living expenses. However, those with a job that provides for their living expenses, such as traders, employees, and craftsmen, start their Khums year when they begin working(1). These individuals can deduct their living expenses from the income of the same year, but after the Khums year ends, they cannot use the profits from the first year for the expenses of the second year unless they pay Khums on them.
Issue 155: The capital for business and other necessary business tools are not excluded from Khums. Therefore, a merchant who acquires capital and other necessary business items from his annual profits and income must pay Khums on his entire assets, including cash, goods for sale, and other business-related items, at the end of the Khums year. The same applies to tools needed for industry and agriculture, which are considered part of business capital and necessary items.
Issue 156: If a person buys an item from his annual income and does not use it for his living expenses by the end of the Khums year, he must pay Khums on that item at its current market value when the Khums is due. However, if he buys an item with wealth that has already had Khums paid on it or wealth that is not subject to Khums, such as inheritance or dowry, and its value increases over time, there are three scenarios that may apply to the matter:
1. If he holds it for trade and plans to sell it at a higher price, Khums is obligatory on the increased value, even if it has not been sold yet.
2. If he acquires it through inheritance or similar means and does not hold it for trade, Khums on the increased value is not obligatory, even if it is sold at a higher price.
3. If he acquires it through a transaction (like buying) for holding, not for trade, the increased value is not subject to Khums until it is sold. If it is sold at a higher price, the increased value is considered income for the year of sale, and if not spent on living expenses by the end of the year, Khums on it must be paid.
Issue 157: Some individuals neglect paying Khums for several years and do not calculate Khums on their assets. When they decide to correct this mistake, they must make a list of their assets and consult a religious authority or his representative for assessment. If necessary, they can negotiate regarding doubtful amounts and arrange installments for Khums payments they cannot afford at once.
Issue 158: When Khums is due on something, the individual has the option to pay the Khums directly from that item or to pay its equivalent value in cash.
Issue 159: If Khums becomes due on an individual’s assets at the end of the Khums year, he cannot use those assets until the Khums is paid. However, he can consult his religious authority or his representative to transfer the Khums obligation to his responsibility(2), making it permissible to use the assets.
Issue 160: When Khums is due on someone’s wealth, it is not determined just by setting it aside; he must give it to his religious authority or his representative.
Issue 161: In order for Khums to become obligatory, it is not necessary for the owner to be an adult or sane. Khums is also due on the wealth of a minor or an insane person, and it is the guardian’s responsibility to pay Khums from their wealth. If the guardian does not pay, it becomes obligatory for the minor upon reaching adulthood and for the insane person upon recovery to pay the Khums.
Issue 162: Khums is divided into two parts:
1. Half is the share of the Imam of Age, Imam Mahdi (may Allah hasten his reappearance) and should be spent on matters that pleases him. In the current era and age, it must be given to the most learned and knowledgeable religious authority or used with his permission.
2. The other half is the share of the Sayyids (sahm-e sādāt), which should be given to poor and stranded Sayyids who are believers and fulfill their religious obligations. This share also includes poor and believing orphaned Sayyids. Sayyids who are not poor are not eligible for this share of Khums.
Issue 163: As an obligatory precaution, it is not permissible to give Khums to someone whom the Khums payer is obligated to financially support, such as a father, wife, or child. Similarly, it is not permissible to give Khums to someone who will use it for sinful purposes. The obligatory precaution is that it should not be given to habitual drinkers, those who neglect prayer, or those who openly commit sins.
Issue 152: The properties liable for Khums include:
1. War booty from battles against non-believers where war is permissible.
2. Minerals extracted from the earth, such as gold, silver, copper, iron, sulfur, oil, etc.
3. Treasures found hidden in the ground, walls, or other places.
4. Precious gems like pearls and coral found in the beds of seas and large rivers and retrieved by diving.
5. Lawful wealth mixed with unlawful wealth, in some cases.
6. Profits and earnings from trade, industry, earning, or any other means, as well as properties acquired without earning, such as gifts, wills, or donations, provided they are not from Khums and Zakāt, as Khums is not obligatory on these two.
Khums is not obligatory in the following cases:
First: Properties received by a woman as a dowry.
Second: Properties received by a husband in exchange for a Khulʿ divorce.
Third: Legal compensations (diya) received by a person, whether it is for a body part or otherwise.
Fourth: Properties inherited by a person, except in some cases that are exceptions, as detailed in Islamic Laws.
As for the six cases mentioned, Khums becomes obligatory only if certain conditions are fulfilled. The details of those conditions are provided in book of Islamic Laws. Due to brevity, in the upcoming issues, only some rules related to the sixth case will be mentioned.
Issue 153: Khums on incomes and profits becomes obligatory after deducting the following:
1. Business expenses: This includes costs incurred to generate income, such as rent for the business premises, storage fees, utility bills (electricity, phone), transportation costs, taxes, and other related expenses.
2. Annual living expenses: This refers to what a person spends on himself and his dependents (family) throughout the year, including costs for food, clothing, housing, transportation, household items, medical treatments, debt repayments, gifts, rewards, travel expenses for pilgrimages and vacations, hospitality, and other customary expenses that are not considered extravagant or wasteful.
For example, if a merchant calculates his cash and non-cash assets and his profits, after deducting business and living expenses for himself and his family over the year, amount to five thousand dollars, he must pay Khums on the remaining profits. Thus, it is obligatory to pay one thousand dollars as Khums.
Issue 154: Those who do not have a regular income to cover their living expenses but rely on gifts, donations, and similar sources do not have a specific Khums year. They can use the funds they receive within one complete year on their annual living expenses. However, those with a job that provides for their living expenses, such as traders, employees, and craftsmen, start their Khums year when they begin working(1). These individuals can deduct their living expenses from the income of the same year, but after the Khums year ends, they cannot use the profits from the first year for the expenses of the second year unless they pay Khums on them.
Issue 155: The capital for business and other necessary business tools are not excluded from Khums. Therefore, a merchant who acquires capital and other necessary business items from his annual profits and income must pay Khums on his entire assets, including cash, goods for sale, and other business-related items, at the end of the Khums year. The same applies to tools needed for industry and agriculture, which are considered part of business capital and necessary items.
Issue 156: If a person buys an item from his annual income and does not use it for his living expenses by the end of the Khums year, he must pay Khums on that item at its current market value when the Khums is due. However, if he buys an item with wealth that has already had Khums paid on it or wealth that is not subject to Khums, such as inheritance or dowry, and its value increases over time, there are three scenarios that may apply to the matter:
1. If he holds it for trade and plans to sell it at a higher price, Khums is obligatory on the increased value, even if it has not been sold yet.
2. If he acquires it through inheritance or similar means and does not hold it for trade, Khums on the increased value is not obligatory, even if it is sold at a higher price.
3. If he acquires it through a transaction (like buying) for holding, not for trade, the increased value is not subject to Khums until it is sold. If it is sold at a higher price, the increased value is considered income for the year of sale, and if not spent on living expenses by the end of the year, Khums on it must be paid.
Issue 157: Some individuals neglect paying Khums for several years and do not calculate Khums on their assets. When they decide to correct this mistake, they must make a list of their assets and consult a religious authority or his representative for assessment. If necessary, they can negotiate regarding doubtful amounts and arrange installments for Khums payments they cannot afford at once.
Issue 158: When Khums is due on something, the individual has the option to pay the Khums directly from that item or to pay its equivalent value in cash.
Issue 159: If Khums becomes due on an individual’s assets at the end of the Khums year, he cannot use those assets until the Khums is paid. However, he can consult his religious authority or his representative to transfer the Khums obligation to his responsibility(2), making it permissible to use the assets.
Issue 160: When Khums is due on someone’s wealth, it is not determined just by setting it aside; he must give it to his religious authority or his representative.
Issue 161: In order for Khums to become obligatory, it is not necessary for the owner to be an adult or sane. Khums is also due on the wealth of a minor or an insane person, and it is the guardian’s responsibility to pay Khums from their wealth. If the guardian does not pay, it becomes obligatory for the minor upon reaching adulthood and for the insane person upon recovery to pay the Khums.
Issue 162: Khums is divided into two parts:
1. Half is the share of the Imam of Age, Imam Mahdi (may Allah hasten his reappearance) and should be spent on matters that pleases him. In the current era and age, it must be given to the most learned and knowledgeable religious authority or used with his permission.
2. The other half is the share of the Sayyids (sahm-e sādāt), which should be given to poor and stranded Sayyids who are believers and fulfill their religious obligations. This share also includes poor and believing orphaned Sayyids. Sayyids who are not poor are not eligible for this share of Khums.
Issue 163: As an obligatory precaution, it is not permissible to give Khums to someone whom the Khums payer is obligated to financially support, such as a father, wife, or child. Similarly, it is not permissible to give Khums to someone who will use it for sinful purposes. The obligatory precaution is that it should not be given to habitual drinkers, those who neglect prayer, or those who openly commit sins.
(1) Thus, the first day of their Khums year is the day when they start doing a job.
(2) That is, the religious authority or his authorized representative will negotiate about the amount of Khums payable on his assets. He will be allowed after the negotiation (muṣālaḥa) to keep the amount due on him and pay it in several installations.
