View source for Religion:Khums

{{Short description|One-fifth tax in Islam}}
{{Fiqh |economic |width=22.0em}}

{{Religious text primary|date=August 2020}} 

In [[Religion:Islam|Islam]], '''khums''' ({{lang-ar|خُمْس}} {{IPA-ar|xums}}, literally 'one fifth') refers to the required religious obligation of any [[Religion:Muslims|Muslims]] to pay 20% of their acquired wealth from certain sources toward specified causes. It is treated differently in [[Religion:Shia Islam|Shia]] and Sunni Islam. This tax is paid to the imam, caliph or sultan, representing the state of Islam,<ref name="ziml" /><ref name="asp276">Abdulaziz Sachedina (1980), [https://www.jstor.org/stable/544332 Al-Khums: The Fifth in the Imāmī Shīʿī Legal System], Journal of Near Eastern Studies, Vol. 39, No. 4 (Oct., 1980), pp. 276-277, 275-289, note 10</ref> for distribution between the orphans, the needy, the [stranded] traveler, and the descendants of [[Biography:Muhammad|Islamic prophet Muhammad]].<ref name="Malik 2008"/><ref name=jlep174/><ref>{{qref|8|41|c=y}}</ref>  In some jurisdictions, khums is paid on minerals extracted in regions under the control of the state. Khums  separate from other Islamic taxes such as [[Religion:Zakat|zakat]] and [[Religion:Jizya|jizya]].<ref name=ziml/><ref>Seri-Hersch (2010), "Transborder" Exchanges of People, Things, and Representations: Revisiting the Conflict Between Mahdist Sudan and Christian Ethiopia, 1885–1889, The International Journal of African Historical Studies, Vol. 43, No. 1, pp. 1-26</ref>

In Sunni Islam, the scope of ''khums'' tax has been the spoils of war ({{lang-ar|الْغَنيمَة|al-ghanim}}). In Shia Islam, the scope of ''khums'' tax includes spoils of war, objects obtained from the sea (''al-ghaws''), treasure (''al-kanz''), mineral resources (''al-ma'adin''), business profits (''arbaah al-makaasib''), lawful (''al-halaal'') gain which has become mixed with unlawful (''al-haraam''), and the sale of land to a [[Religion:Dhimmi|dhimmi]].<ref name=asp276/><ref name=as/>

==Etymology==
The Arabic term ''khums'' literally means ''one-fifth''. It is referred to as "Earnings, Profits, property holdings, savings " based on the [[Religion:Quran|Quran]] and various [[Religion:Hadith|Hadith]]s. In other words, Khums and ghanima are revealed in the Quran.<ref name=as/>

===Concept===
Khums means "one-fifth or 20%".<ref name=as>Abdulaziz Sachedina (1980), Al-Khums: The Fifth in the Imāmī Shīʿī Legal System, Journal of Near Eastern Studies, Vol. 39, No. 4, 275-289</ref> In Islamic legal terminology, it means one-fifth of certain items that a person acquires as wealth must be paid to the state of Islam. This is one<ref>Other religiously required taxes in Islam include [[Religion:Zakat|zakat]], [[Religion:Jizya|jizya]], [[Religion:Kharaj|kharaj]], ''ushur'', etc.</ref> of many forms of tax in Islamic jurisprudence that applies on ''ghanima'' and ''fai'' (or ''fay''). In the early and middle history of Islam, ''ghanima'' was property and wealth that was looted by the Muslim army after attacking the unbelievers. ''Fai'' was that property and wealth that was gained from confiscation without strife, that is if the unbelievers refused to fight or violently opposed the raid.<ref>Vikør, K. S. (2000), [https://www.jstor.org/stable/1596169 Jihād,'ilm and taṣawwuf: Two Justifications of Action from the Idrīsī Tradition], Studia Islamica, No. 90 (2000), 153-176</ref> Over time, the concept and scope of ''ghanima'' was expanded by Islamic scholars, and variations emerged between Sunni and Shia scholars over interpreting the definition of ''ghanima''. Similarly, the percentage of ''fai'' was expanded to 100% using verse 59.7 of the Quran,<ref>{{qref|59|7|b=y}}</ref> thus placing it beyond khums. The 80% amount left after paying the 20% khums, was distributed among the army commander and soldiers who attacked the unbelievers.<ref>R Swarup (2002), Understanding the Hadith: The Sacred Traditions of Islam, {{ISBN|978-1591020172}}, pp. 109-112</ref><ref>MA Shomali, Message of Thaqalayn, Imamah and Wilayah VI, Spring 2013, Vol. 15, No. 1, pp 129</ref>

There are differences of opinion about the scope of khums in Sunni and Shia sects of Islam, as well as who owns it and how the collected khums should be spent.<ref>ALAMI ARDABILI ALI and SAJJADI ZADEH SAYYID ALI, A SURVEY OF KHUMS HADITHS IN SAHIH BUKHARI, ULUM-I-HADITH, WINTER 2011, Volume 15, Number 4 (58); pp. 140-162</ref>

===Islamic scriptures===
This teaching is repeated in ''Sahih'' ''[[Religion:Hadith|Hadith]]''.<ref>[http://www.usc.edu/org/cmje/religious-texts/hadith/bukhari/053-sbt.php One-fifth of Booty to the Cause of Allah (Khumus)] {{Webarchive|url=https://web.archive.org/web/20151118035903/http://www.usc.edu/org/cmje/religious-texts/hadith/bukhari/053-sbt.php |date=2015-11-18 }} University of Southern California</ref> According to [[Religion:Sahih al-Bukhari|Sahih al-Bukhari]], when the delegates of the tribe of 'Abdul-Qais met the  prophet and asked him some advice, he told them to pay  "Khums (i.e. one-fifth) of the war booty to Allah".{{efn|{{Href|bukhari|3095|b=yl}}}}
As mentioned in ''[[Religion:Sahih Muslim|Sahih Muslim]]'', since the prophet appointed someone as a leader, he recommended some principals such as "Fight in the name of Allah and in the way of Allah. Fight against those who disbelieve in Allah. Make a holy war, do not embezzle the '''spoils''' [of war, booty]".{{efn|{{Href|muslim|1731a|b=yl}}}}  

Through a lengthy ''Hadith'' recorded in ''Kitab al-Kafi'' (a Shia reference), the Prophet [[Biography:Muhammad|Muhammad]] has mentioned that those entitled to receive ''Al-Khums'' are the relatives of the Holy Prophet whom Allah has mentioned in his words, "Warn your close relatives.{{efn|{{qref|26|214|b=y}}}} They are the children of Abdul-Muttalib, men and women. None of the families of Quraysh or the Arabs or their slaves are lawful to receive al-Khums. The charities of the masses of people are lawful for their slaves to consume. One whose mother is from the family of [[Religion:Banu Hashim|Banu Hashim]] and his father from the masses of people, the charities are lawful for such person to consume. Such a person is not entitled to receive from al-Khums because Allah, the Most High has said, 'Call them by [the names of] their fathers'". {{efn|{{qref|33|5|b=y}}}}<ref name="Kulayni2">{{cite book|title=Kitab al-Kafi|last1=Al-Kulayni|first1=Abu Ja’far Muhammad ibn Ya’qub|date=2015|publisher=The Islamic Seminary Inc.|isbn=9780991430864|location=South Huntington, NY}}</ref>

===Shia jurisprudence (Ja'fari)===
Khums, in the Ja'fari Shia tradition, is applied to the business profit, or surplus, of a business income. It is payable at the beginning of the financial year, though this is regarded as being the time at which the amount becomes clear. ''Ghanima'' and one-fifth tax of khums applies wherever gain or profit is involved. "Ghanima" has two meanings as mentioned above; the second meaning is illustrated by the common use of the Islamic banking term "al-ghunm bil-ghurm" meaning "gains accompany liability for loss or risk"<ref>{{Cite web |url=http://www.islamicbankingcourses.com/html/glossary.html |title=Glossary of Islamic Banking Terms |access-date=2007-02-21 |archive-date=2007-05-27 |archive-url=https://web.archive.org/web/20070527234040/http://www.islamicbankingcourses.com/html/glossary.html |url-status=dead }}</ref><ref>{{Cite web |url=http://www.dundee.ac.uk/cepmlp/journal/html/vol7/article7-7.html |title=...Challenges Facing Islamic Banking by Ibrahim F I Shihata |access-date=2007-02-21 |archive-url=https://web.archive.org/web/20070929134426/http://www.dundee.ac.uk/cepmlp/journal/html/vol7/article7-7.html |archive-date=2007-09-29 |url-status=dead }}</ref>

In 13th century Shia religion, the khums was divided into two portions. One portion went to the descendants of Muhammad, the other portion was divided equally with one part given to Imam and clergy, while the other part went to the orphaned and poor Muslims.<ref name=jlep174>John L. Esposito (2004), The Oxford Dictionary of Islam, Oxford University Press, {{ISBN|978-0195125597}}, p. 174</ref> 
The famous view of contemporary Faqihs is that the Imam's portion (during the [[Religion:Occultation (Islam)|Occultation (Islam)]]) is used in the fields that the [[Religion:Marja'|Marja' Taqlid]] has outlined. The Imam would use it in those ways, such as reinforcing Islam and Seminary, promotion of Islam, building mosques in necessary situations, libraries and schools' affairs, assisting old people, and actually all blessing affairs in the order of their priority and their religious significance.<ref>Borujerdi, Al-Mustanad Fi Sharh Orwatol-Wuthqa, P. 330</ref> Khums became a major source of income and financial independence for the clergy in Shia regions. This practice has continued among Shia Muslims.<ref name="Malik 2008">{{cite book | last=Malik | first=Jamal | title=Islam in South Asia a short history | publisher=Brill | location=Leiden | year=2008 | isbn=978-90-04-16859-6 | pages=405–406, note 6}}</ref>

It is narrated in ''Kitab al-Kafi'' that Imam [[Biography:Musa al-Kadhim|Musa al-Kadhim]] would accept one [[Dirham|dirham]] from the people, although he was one of the wealthiest in the city of [[Place:Medina|Medina]], to purify them. He compares this to Allah asking His creatures to lend to Him from their property, not because He is need, but rather it is His right as appointed guardian over His creatures.<ref name="Kulayni2"/>

===Sunni jurisprudence===
Scholars of the four Sunni Schools of ''[[Religion:Fiqh|fiqh]]''—Hanafi, Maliki, Shafi‘i and Hanbali—have historically considered khums' 20% tax to be applicable on ''ghanayam'' (property, movable and immovable) booty seized in any raid or as a result of actual warfare, as well as buried treasure or resources extracted from land, sea, or mines.<ref name=arjp22/> Others, such as Abu Ubayd and Qardawi, say the khums applies to any windfall for Muslims, but not to income as is the case according to Shia scholars.<ref>Robert W. McGee (2011), The Ethics of Tax Evasion: Perspectives in Theory and Practice, [[Company:Springer Science+Business Media|Springer]], {{ISBN|978-1461412861}}, pp 181</ref>

====Hanafi====
The 8th century Hanafi scholar Abu Yusuf stated, according to Abdulaziz Sachedina, that the khums collected was historically distributed into three equal portions: one for Muhammad, which went to the caliph (or sultan) after Muhammad's death; the second portion to the family of Muhammad; and the third portion shared among Muslim orphans, the poor, and wayfarers.<ref name=asp278279/> [[Biography:Abu Hanifa|Abu Hanifa]] stated that the portion meant for Muhammad and his family should be used instead for amassing weapons and growing the Muslim army for further raids and wars against unbelievers.<ref name=asp278279>Abdulaziz Sachedina (1980), [https://www.jstor.org/stable/544332 Al-Khums: The Fifth in the Imāmī Shīʿī Legal System], Journal of Near Eastern Studies, Vol. 39, No. 4 (Oct., 1980), pp. 278-280</ref> Al-Shaybani interpreted Abu Hanifa to be suggesting that the collected khums tax should be spent equally on Muslim orphans, the poor and warfarers.<ref name=asp278279/>

====Maliki====
Malik ibn Anas, the founder of the Maliki sect of Sunni Islam, stated that the right to spend the khums belonged to the caliph (Imam) after the death of Muhammad, and he had freedom to dispose of the 20% khums tax collected from war booty between the poor and the rich as he wishes, and that he may, if he desired, give any part of the khums tax to Muhammad's family.<ref name=asp278279/>

====Shafi'i====
Al-Shafi‘i, the founder of the Shafii [[Religion:Madhhab|madhhab]] (school of thought) of Sunni Islam, provided two scenarios on how 20% khums tax on seized raid and war booty was to be spent.<ref name=asp278279/> He explained that during the time Muhammad was alive, khums was divided into five portions, the first portion was for Allah and Muhammad and given to Muhammad, the second portion was for Muhammad's family members, the remaining three to the Muslim poor, orphans and wayfarers.<ref name=asp278279/> After Muhammad's death, the khums tax was divided into four portions, one for the family of Muhammad, and the other three for the general good of all Muslims.<ref name=asp278279/>

Most Muslim scholars after Al-Shafi'i agreed that a portion of the 20% khums tax should go to the descendants of Muhammad, but they disagreed on who these rightful descendants were.<ref name=asp278279/> These Islamic scholars also concurred that khums tax should be spent, among other things, to maintain the Muslim army and for the general good of the Muslims.<ref name=asp278279/>

==Types==
According to medieval Shia Muslim scholars Al-Tusi and Al-Hakim, seven items were subject to ''khums'' 20% tax:<ref name=asp276/>
#''Al-ghanima'', booty seized during a raid and the spoils of war.
#The profit or the surplus of the income.
#The legitimately earned wealth which has become mixed with illegitimate wealth.
#''Al-madin'', mines and mineral resources extracted anywhere within the Islamic state.<ref name="Mervyn Lewis pp. 99-115"/> 
#''Al-ghaws'', objects obtained from sea.
#''Al-kanz'', treasure found.
#The land which is transferred to a non-Muslim ''[[Religion:Dhimmi|dhimmi]]'' when the latter buys it from a Muslim, and which was previously acquired by the Islamic state by a treaty of surrender by the dhimmis.

Sunni scholars have confined the khums 20% tax to apply on only two items,<ref name=asp276/><ref name="Mervyn Lewis pp. 99-115"/><ref name=arjp22>Ali Reza Jalili (2006), A Descriptive Overview of Islamic Taxation, Journal of American Academy of Business, Vol. 8, No. 2, p. 22</ref>
#''Al-ghanima'', يعني المصطلح العربي خُمس حرفياً الخمس.  ويشار إليها باسم "الأرباح ، وحيازات الممتلكات ، والأرباح ، والمدخرات" استناداً إلى القرآن والأحاديث المختلفة.  وبعبارة أخرى ، فإن القرآن والخمس يظهران في القرآن
#''Al-madin'', mines and mineral resources extracted anywhere within the Islamic state.

The Arabic word ''ghanima'' <ref>Fisher, H. J. (1990), Review - A Chronicle of Bornu A Sudanic Chronicle: the Bornu Expeditions of Idrīs Alauma (1564–1576) according to the account of Amad b. Furū by Dierk Lange, The Journal of African History, 31(01), 141-143.</ref><ref>[https://web.archive.org/web/20150227025046/http://www.oxfordislamicstudies.com/article/opr/t125/e709 Ghanimah] Oxford Islamic Studies, [[Organization:Oxford University Press|Oxford University Press]]</ref> has been interpreted to have several meanings:<ref name=ziml>Zafar Iqbal and Mervyn Lewis, An Islamic Perspective on Governance, {{ISBN|978-1847201386}}, pp. 99-115</ref>
#spoils of war, or war booty looted or confiscated from enemy / nonbelievers (of Islam)
#profit
#minerals or any other form of buried treasure<ref name="Mervyn Lewis pp. 99-115">Some scholars disagree that minerals are subject to khums, see: Zafar Iqbal and Mervyn Lewis, ''An Islamic Perspective on Governance'', {{ISBN|978-1847201386}}, pp. 99-115</ref>

After paying the 20% khums tax, the remaining 80% of the booty seized, spoils of war and treasure found was distributed among the commanders and soldiers as a reward for their effort, participating in the raid, or going to war against non-Muslims.<ref name=asp276/> The origins of the khums, states Abdulaziz Sachedina, go back to "the pre-Islamic Arab custom wherein the chief was entitled to one fifth of the ghanima (booty) in addition to the ''safw al-ndl'' (the portion of the booty which especially attracted him). The remainder of the booty was normally divided among the raiders who had accompanied the chief, but the latter reserved the right to dispose of the ghanima as he chose".<ref>Abdulaziz Sachedina (1980), [https://www.jstor.org/stable/544332 Al-Khums: The Fifth in the Imāmī Shīʿī Legal System], Journal of Near Eastern Studies, Vol. 39, No. 4 (Oct., 1980), pp. 277</ref>

==Distribution==
As the Quran mentions, khums should be paid to:<ref name="Rizvi">{{cite book |last1=Rizvi |first1=Sayyid Muhammad |title=Khums (the Islamic Tax) |publisher=CreateSpace Independent Publishing Platform, 2017 |isbn=9781546508311 |url=https://books.google.com/books?id=ytYUtAEACAAJ&q=Khums,+An+Islamic+Tax|date=2017-05-08 }}</ref> 
#Allah: the share of Allah is devoted to the Prophet but some Sunni scholars believe that it should be devoted to the Prophet's relatives or Muslims in general
#The Messenger of Allah: the Shia considered it should be paid to the prophet's successor, after his death
#The near relative of the Messenger who the Shia know as Imam
#The orphans
#The needy
#Stranded travelers

There are no major different views between Shia and Sunni scholars on how to distribute Khums.<ref name="hawzah">{{cite web |title=Khums in view of Shia and Sunni |url=https://hawzah.net/fa/Magazine/View/5387/5606/54399/%D9%86%DA%AF%D8%B1%D8%B4%DB%8C-%D8%A8%D8%B1-%D8%A7%D8%AD%DA%A9%D8%A7%D9%85-%D8%AE%D9%85%D8%B3-%D8%A7%D8%B2-%D9%86%DA%AF%D8%A7%D9%87-%D8%AA%D8%B3%D9%86%D9%91%D9%86-%D9%88-%D8%AA%D8%B4%DB%8C%D9%91%D8%B9- |website=hawzah}}</ref>

==Khums in history==

===Africa===
Khums was practiced by Muslim commanders who raided African communities from the 8th century through the early 20th century. However, khums was treated as a concept and the share of booty transferred to the Islamic state was 50%. For example, in 1919, the West African Muslim ruler Hamman Yaji recorded the following in his diary,<ref>James H. Vaughan and Anthony H. M. Kirk-Greene (1995), ''The Diary of Hamman Yaji - Chronicle of a West African Muslim Ruler'', Indiana University Press, {{ISBN|978-0253362063}}</ref>

{{quotation|"I raided the pagans of Rowa and captured 50 cattle and 33 slaves. We calculated my fifth share [khums] as 17 slaves and 25 cattle."|Hamman Yaji, Translated by Humphrey Fisher<ref>H Fisher (2001), ''Slavery in the History of Muslim Black Africa'', New York University Press, {{ISBN|978-0814727164}}, pp. 49-51</ref>}}

Similarly, from 8th to 10th century, the Berber people in North Africa were treated as pagans, raided and the booty of seized wealth and slaves were subject to khums.<ref>Nabia Abbott, ''Arabic and Islamic Studies in Honor of Hamilton'' A. R. Gibb, Editor: George Makdisi, Brill and Harvard University Press, pp. 33-34</ref>

===Europe===
From the 8th century onwards, Southern Europe became a target of raids and military campaigns from Morocco and by the [[Place:Ottoman Empire|Ottoman Sultanate]]. After the conquest of Cordoba by Muslim armies, khums (20%) of all moveable booty seized from Christians and Jews after the war was transferred to the caliphal treasury, the rest was distributed among the commanders and Muslim soldiers of the invading army.<ref name=ps>Peter Scales (1994), The Fall of the Caliphate of Córdoba: Berbers and Andalusis in Conflict, [[Company:Brill Publishers|Brill Academic]], {{ISBN|978-9004098688}}, pp. 59-60 and 119-147</ref> According to Musa Nusayr, the army commanders also set aside 20% of land vacated by non-Muslims to the caliph.<ref name=ps/> The land that was surrendered by Christians and Jews, but not vacated, became subject to ''[[Religion:Jizya|jizya]]'' payable by the ''dhimmis''. However, Ibn Hazm states that Muslim soldiers did not set aside or pay khums from the looted property or riches from the annexed land, each kept the spoils for himself.<ref name=ps/> This became one source of distrust and dispute between the Muslim rulers and clergy based in Africa and the new Caliphate of Cordoba in Southwestern Europe.<ref>Nicola Clarke (2012), The Muslim Conquest of Iberia: Medieval Arabic Narratives, [[Company:Routledge|Routledge]], {{ISBN|978-0415673204}}, pp. 42-49, 131-137</ref> Outside Spain, ''Ghanima'' and ''Fay'' were sought from Muslim conquests in [[Place:Sicily|Sicily]], Greece and [[Earth:Caucasus|Caucasian]] region of Europe. Khums was paid from all seized movable property to the caliphal treasury.<ref>Jeremy Johns (2007), Arabic Administration in Norman Sicily: The Royal Diwan, {{wipe|Cambridge University Press}}, {{ISBN|978-0521037020}}, pp. 22-29</ref>

===India===
From the 10th century through the 18th century, Muslim armies raided non-Muslim kingdoms of India. Some of these Muslim armies came from the northwest, consisting of Turko-Mongols, Persians and Afghans. In other times, these were commanders of [[History:Delhi Sultanate|Delhi Sultanate]]. War spoils and looted movable property from infidels (Hindus, Jains, Buddhists) was subject to khums.<ref>{{Cite book |title=The Emergence of the Delhi Sultanate, 1192-1296 |last=Kumar |first=S. |publisher=Permanent Black |year=2007 |isbn=978-8178241470 |pages=176–179}}</ref> The 20% tax was transferred to the treasury of the sultanate, and the 80% was distributed among the commanders, mounted soldiers and foot soldiers.<ref>S. Agarwal, Daan and Other Giving Traditions in India, {{ISBN|978-8191085402}}, Chapter 3</ref> The mounted soldiers were given two to three times as much of the war booty as the foot soldiers. The collected war booty from the treasuries and temples of Hindus were an incentive for war, and the Khums (''Ghanima'' tax) was a source of wealth for the sultans in India.<ref>{{Cite journal |last=Fanselow |first=Frank |date=January 1989 |title=Muslim society in Tamil Nadu (India): an historical perspective |journal= Institute of Muslim Minority Affairs Journal|volume=10-1 |pages=264–289 |doi=10.1080/02666958908716118 }}</ref><ref>{{Cite book |title=Medieval India: Pt. 1: From Sultanat to the Mughals-Delhi Sultanat 1206-1526 |last=Chandra |first=Satish |publisher=Har Anand Publications |year=2007 |isbn=978-8124112670 |location=Delhi |pages=62–63}}</ref> One batch of loot was from Warangal, and it included the Koh-i-Noor, one of the largest known diamonds in human history.<ref>Hermann Kulke and Dietmar Rothermund, A History of India, 3rd Edition, Routledge, 1998, {{ISBN|0-415-15482-0}}</ref>{{page needed|date=November 2015}}

==See also==
*[[Religion:Zakat|Zakat]]
*Qard al-Hassan
*[[Religion:Jizya|Jizya]]
*[[Religion:Kharaj|Kharaj]]
*[[Religion:Nisab|Nisab]]
*[[Religion:Dhimmi|Dhimmi]]
*List of battles of Muhammad
*[[Religion:Criticism of Twelver Shia Islam|Criticism of Twelver Shia Islam]]

== Notes ==
{{notelist|30em}}

==References==
{{Reflist|2}}

==External links==
* Muḥammad ibn al-Ḥasan Ṭūsī, {{Google books|FO6CBMZU5xgC|Concise Description of Islamic Law and Legal Opinions|page=149}}, Sections 12 and 13, pages 149-151; 11th Century Shia views on Khums, Ghana'im and Anfal
* Abdulaziz Sachedina, Journal of Near Eastern Studies, Vol. 39, No. 4 (Oct., 1980), pp.&nbsp;275–289; [https://www.jstor.org/stable/544332 Al-Khums: The Fifth in the Imāmī Shīʿī Legal System]
*[https://www.al-islam.org/khums-islamic-tax-sayyid-muhammad-rizvi Khums, An Islamic Tax]

[[Category:Shia Islam]]

{{Sourceattribution|Khums}}