Khums

Definition

Khums - An Islamic tax based on one-fifth of surplus wealth or profits, instituted in the Islamic tradition. While initially applied to war booty during the time of Prophet Muhammad, its scope has expanded over time, particularly in Shia Islam, to include a wider range of profits. Khums is divided into two main portions, aimed at supporting religious and social structures within the Shia community.

Etymology and Translations

Arabic

• Arabic: خمس (transliteration: “khums”), meaning “one-fifth”.

Turkish

• Turkish: Humus, maintaining the same root meaning.

Historical Context

Early Islamic Period

During the Prophet Muhammad’s time, khums specifically referred to the tax on war spoils or booty, amounting to one-fifth (20%). This portion was divided among the Prophet, his family, orphans, the poor, and wayfarers, supporting those directly involved and affected by the conflict.

Post-Muhammad Era

After Muhammad’s death, the concept evolved to encompass various profits beyond war booty. Khums transformed into a broader fiscal tool applied to business profits, savings, and other forms of economic gain.

Shia Islam and Khums

Khums holds exceptional importance in Shia Islam. During the thirteenth century, its allocation was formalized into two distinct portions:

1. Sahm al-Imam (The Share of the Imam): Half is dedicated to the use of the Shia Imam, which in the absence of the Imam (due to occultation), is managed by the religious scholars or mujtahids.
2. Sahm al-Sada (The Share of Sayyids): The other half supports the descendants of Prophet Muhammad who are poor, orphaned, or indigent.

This bifurcation established a consistent revenue stream for Shia clergy, enhancing their autonomy from state control and playing a significant role in historical and contemporary socio-political movements, notably the Iranian Revolution.

Legal Aspects

Sunni and Shia Perspectives

While this tax is emphasized and stringently adhered to in Shia practice, the Sunni interpretation is less defined. In Sunni jurisprudence, obligatory taxation beyond zakat (the alms tax) is more flexible and situational.

Modern Implications

Khums, as a structured fiscal tool, continues to fortify the financial backbone of Shia clerical establishments. Its implementation ensures religious mandates and communal welfare needs are systematically addressed.

Books for Further Studies

• “Islamic Law in Contemporary World” by W. Encycl. Reference to Islamic Taxation Practices.
• “The Spirit of Islam: An Insight into Shia Khums Taxation” by Z. Abbas.
• “Shia Islam: History and Governance” by F.V. Sunnah and Larry Moth.

Takeaways

1. Khums is an Islamic tax initially on war spoils, expanded in Shia Islam.
2. The tax, divided into two shares, supports religious leaders and society.
3. It empowers Shia clergy with financial independence, reinforcing their influence.
4. Understanding khums provides insights into taxation within different Islamic sects.

Conclusion

Khums exemplifies the intersection of religion, law, and socio-economic structures within Islam, particularly highlighting its evolution and crucial role in Shia communities. Its sustained practice reflects the durability of religious mandates in preserving Islamic traditions and Shia clerical authority.

See also: [Taxation]