Khums

An Islamic Tax

Sayyid Muhammad Rizvi

An Introduction	1-8
1. Khums in the Qur'an & History	9-14
2. Khums on the Surplus & Profit of Income	15-28
A. When to pay khums	15
B. Definitions of income, profit & surplus	16
C. The Deductible Expenses	17
1. The Household Expenses	17
(a) The eligible deductions	17
(b) Rules on household expenses	19
2. The Commercial Expenses	23
(a ) The deductible expenses	23
(b) Rules on commercial expenditures	23
D. "I Never Paid Khums Before"	27
3. The Illegitimate Wealth mixed with Legitimate Wealth	29-30
4. The Distribution of Khums	31-46
A. The Two Shares of Khums	31
B. The Sihmu 'l-Imam	33
1. Where Should the Sihmu 'l-Imam Go?	33
2. How is the Sihmu 'l-Imam Used?	36
3. Sihmu '1-Imam's Role in the Financial Independence of the Mujtahids	37
C. The Sihmu 's-Sadat	38
5. Some Thoughts on Khums	41-42
A. Khums: A Charity or a Duty?	41
B." Do Other Also Give Khums?"	42
C. `Khums Dependency Syndrome.'	44
D.Those Who Do Not Pay Their Dues As Seen by Imam 'Ali (a.s.)	45