Khums

[5][6] It is treated differently in Sunni and Shia Islam; key topics of debate include the types of wealth subject to khums, the methods of its collection and distribution, and the categories of recipients (asnāf).

[8][11] In Sunni Islam, jurists are unanimous in applying the khums to spoils of war but disagreement exists on whether this tax extends (at the rate of 20%) to buried treasure and products extracted from mines and the sea.

Thus, Quran 8:41 is thought to have been revealed sometime after Badr, with some sources indicating that the rule of khums was first applied to the booty acquired from the victory over the Jewish tribe of Banu Qaynuqa (2/624).

Today, Sunni jurisprudence holds that khums is applicable only to excavated items from land, sea, mines, buried treasures, and spoils of war, at the rate of 20%.

[3] Jurists of all schools agree about the rules governing khums applying to ghanima, which is interpreted as the spoils of war or booty acquired through armed conflict.

However, the Shafi'is and some Hanbalis, particularly al-Khiraqi (d. 334/945), extend the application of khums to fayʾ, which is property given up by non-Muslims without resort to war, for example, as a result of negotiations or a treaty.

While the Hanafis distribute this one-fifth similarly to the khums from booty, the Hanbalis and Malikis classify it as fayʾ to be used for community needs, whereas the Shafi'is treat it as zakat.

[1] Opinions from some early scholars suggested that a one-fifth share was also due on pearls, ambergris, and other sea products, including fish, but these views were not widely followed.

A minority, including the Basran Quran scholar Abu al-'Aliya Rufay b. Mihran al-Riyahi (d. 90/708 or 96/714) and, as reported occasionally, his mentor Ibn Abbas (d. 68/687-8), argued that a separate sixth share designated for God existed which was meant for the maintenance of the Kaaba.

These varying opinions among jurists within a single school reveal the confusion in the sources used to determine the distribution of khums and also the complexities arising from the extensive expansion of the Islamic empire.

[8] The Malikis view the categories mentioned in Quran 8:41 as illustrative and consider the entire khums as fayʾ, to be allocated for the needs of Muslims at the discretion of the ruler, a position also supported by the Hanbali jurist Ibn Taymiyya (d.

[17] The revenue from khums appears to have been a significant source of income for the Imams, who, according to Islamic law, were not permitted to receive alms (sadaqāt; sing.

Misma’ then offered to bring the entire amount, to which the Imam replied, "O Abu Sayyar, we have purified it for you and made it lawful; take it and add it to your possessions.

"[8] Twelver jurists assert that the term ghanima encompasses a broader definition than just the booty from battles with non-Muslims and that it also includes various forms of gains and profits generated through trade and business.

Based on this understanding, ghanima can be categorized into two types: first, what is taken from dār al-ḥarb (abode of war) through fighting, subjugation, or victory; and second, what is obtained by other means, such as treasures, mines, or diving for pearls, as well as surplus income.

Later Twelver works on jurisprudence contribute very little beyond what earlier authorities like al-Tusi provided regarding khums, although some of them do introduce new interpretations on certain key issues related to its distribution.

[1] al-Kulayni narrated a tradition from Sulaym b. Qays al-Hilali, who heard Ali state that the “family of the Prophet” (dhawi al-qurba) mentioned in Quran 8:41 refers specifically to the Banu Hashim, and that "the orphans and the needy" are exclusively among them, as they cannot have a share in alms (sadaqa) in Islam.

al-Tusi added that there is no specific stipulation (naṣṣ mu'ayyan) in the sources regarding this matter:[8] Muhsin al-Hakim (d. 1390/1970) discussed additional opinions beyond those previously mentioned, reflecting the legal rulings of both "ancient" and "modern" Imami jurists.

For example, Ibn Hamza Muhammad b. Ali al-Tusi (d. sixth/twelfth century), the author of an early work on Imami fiqh titled al-Wasila fi al-fiqh, argued that khums should be allocated to all needy Shia, irrespective of whether they are sayyids, based on numerous authentic traditions from the Imams asserting that the needs of all impoverished individuals fall under their responsibility.

al-Hakim responded that Ibn Hamza's stance is only valid when the Imam is present, as he alone has the authority to make such decisions regarding the inclusion of all Shia in the typically restricted distribution of khums.

[8] Muhaqqiq al-Hilli (d. 676/1277) stated that the Imam had granted the Shia permission (idhn) to utilize his property generally, including khums, during his absence, which did not constitute unauthorized use.

al-Hakim argued that the administration of sahm al-Imam rightly belongs to someone well-versed in matters of the faith, making the mujtahid responsible for fulfilling the Imam's intentions.

Hence three-sixths of the khums are allocated to the members of Muhammad's clan, the Banu Hashim (also called the Hashimites), to ensure that their standard of living corresponds to their high status in Islam.

[3] Regarding who is responsible for the collection and distribution of khums in accordance with divine intention, the clergy (ulama) teach that they themselves are the rightful trustees for administering the assets of the Hidden Imam.

An individual can give the khums to any clergyman, such as the local village mullah, who typically has a client relationship with a prominent mujtahid (i.e., ayatollah or grand ayatullah), passing on part of the collected funds to them.

Sharif al-Tahir al-Musawi (a descendant of the seventh Imam, Musa al-Kadhim) was frequently appointed as the official commander of the Iraqi pilgrim caravans to Mecca.

He urged the inactive shah to prepare for jihad against the Russians and demanded that the “imam’s share” (sahm al-imam)—half of the khums collected from believers—be allocated for this purpose.

Additionally, with the establishment of modern educational institutions and judicial systems modeled after European examples, the Shi’i clergy lost two areas of influence they had long monopolized.

For example, in 1919, the West African Muslim ruler Hamman Yaji recorded the following in his diary,[25] "I raided the pagans of Rowa and captured 50 cattle and 33 slaves.

"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.