Khums (literally "one-fifth") is a financial obligation in Ja'fari (Twelver Shia) jurisprudence requiring the payment of 20% on annual surplus income after deducting legitimate expenses. It is based on the Quranic verse in Surah al-Anfal (8:41) and is considered a separate obligation from Zakat.
Khums applies to various categories of income, with the most commonly discussed being the surplus from annual earnings. A person sets a "Khums date" — typically the anniversary of when they first started earning — and on that date, calculates the difference between their total income and their total legitimate expenses for the year. Twenty percent of the surplus is paid as Khums.
The Khums payment is divided into two equal portions: Sahm al-Imam (the share of the Imam, typically paid to a Marja or his representative for community needs) and Sahm al-Sadat (the share of the Sayyids, given to descendants of the Prophet who are in need). This division reflects the jurisprudential understanding of the Quranic allocation.
Frequently Asked Questions
Who pays Khums?
Khums is an obligation in Ja'fari (Twelver Shia) jurisprudence. It applies to those who have surplus income after legitimate expenses at the end of their Khums year.
Is Khums the same as Zakat?
No. Khums (20%) and Zakat (2.5%) are separate obligations that apply to different categories of wealth. Some assets may be subject to one or both, depending on the school of thought.