Khums in Islam: Definition, Usage, and Comparison with Christianity and Judaism


1. Introduction


Among the financial obligations in Islam, Khums holds a special place. The word Khums literally means “one-fifth” and refers to an Islamic religious tax requiring Muslims to pay 20% of certain types of surplus income. This duty is especially emphasized in Shia Islam, though it is also recognized in Sunni jurisprudence with a more limited scope.

The primary purpose of Khums is to fund religious activities, support social welfare, and provide for specific groups within the Muslim community.



2. Scriptural Basis for Khums


The foundation of Khums comes from the Qur’an:


> “And know that whatever you gain, indeed a fifth of it is for Allah, for the Messenger, for near relatives, orphans, the needy, and the traveler…” (Qur’an, Surah Al-Anfal 8:41)




In early Islam, the term gains (ghanimah) mostly referred to war booty. However, Shia scholars (and some Sunni scholars) interpret it more broadly to include economic profits, annual savings, and resources like minerals and buried treasure.



3. Situations Where Khums is Obligatory in Shia Islam


In Twelver Shia jurisprudence, Khums applies to several cases, including:


1. Annual surplus income – After deducting necessary living expenses, a Muslim must pay 20% of the remaining income at the end of the year.



2. War booty – Property acquired through legitimate and defensive warfare.



3. Natural resources and minerals – Such as gold, silver, oil, and other extractive industries.



4. Buried treasure – Discovered wealth or artifacts.



5. Mixed lawful and unlawful wealth – When it is impossible to separate lawful earnings from unlawful ones.



6. Precious gems from the sea – Like pearls and coral.



7. Unexpected inheritance – Under certain interpretations.


4. How Khums is Spent


According to Shia teachings, Khums is divided equally into two parts:


a) Imam’s Share (Sahm al-Imam)


During the lifetime of an Infallible Imam, this portion was managed directly by him to fund Islamic governance, religious education, and social projects.


In the absence (Occultation) of the Twelfth Imam, this share is managed by qualified Shia jurists (marajiʿ).


b) Share of the Sayyids (Sahm al-Sadat)


Dedicated to needy descendants of the Prophet Muhammad (Sayyids).


Includes orphans, the poor, and stranded travelers from this lineage.


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5. Difference Between Khums and Zakat


Both Khums and Zakat are Islamic financial obligations, but they differ in several ways:


Rate: Zakat varies (2.5%, 5%, 10%), while Khums is fixed at 20%.


Scope: Zakat applies only to specific assets like gold, silver, livestock, and certain crops, while Khums covers a broader range of earnings.


Recipients: Zakat is for all needy Muslims, while half of Khums is reserved for the Prophet’s descendants.




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6. Khums in Sunni Islam


In Sunni jurisprudence, Khums mainly applies to war booty and certain natural resources. It is not generally collected from annual income. Therefore, its social and economic role is far smaller in Sunni-majority communities compared to Shia-majority ones.



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7. Comparison with Christianity


In traditional Christianity, there is no exact equivalent to Khums, but there is the practice of the tithe (tenth). Believers were expected to give 10% of their income to support the Church and help the poor.


Similarities: Both systems set aside a fixed percentage of income for religious and social purposes.


Differences: The tithe is usually 10% and, in modern times, is often voluntary, while Khums in Shia Islam is a religious obligation.




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8. Comparison with Judaism


In ancient Judaism, a tithe (Ma’aser) was also required—10% of agricultural produce or income was given to the Levites (a priestly tribe), temple maintenance, and charity for the poor.


Devout Jews still observe some form of this practice today, though its form has evolved.


Like Khums, the Jewish tithe designated specific shares for certain hereditary groups, similar to Khums’ allocation for the Prophet’s descendants.

9. Social Role and Philosophy Behind Khums


Khums is not merely a tax—it is part of Islam’s moral and economic framework, with key objectives:


1. Economic independence for religious institutions – So scholars and religious leaders are not financially dependent on political authorities.



2. Social justice – Supporting the poor, especially Sayyids who cannot receive Zakat.



3. Preservation of religious education and culture – Funding Islamic seminaries and cultural centers.



4. Wealth redistribution – Preventing excessive accumulation of wealth in the hands of a few.



11. Comparative Summary Table


FeatureKhums in IslamChristian TitheJewish Tithe


Rate20%10%10%

ObligationReligious duty (Shia)Mostly voluntaryTraditional religious duty

RecipientsReligious leadership, poor Sayyids, community projectsChurch, poorTemple, Levites, poor

ScopeSurplus income, war booty, minerals, treasureIncome or produceAgricultural produce, income



12. Conclusion


In Shia Islam, Khums is both a financial obligation and a cultural institution rooted in the Qur’an and the Prophet’s tradition. Alongside Zakat, it reflects Islam’s vision of economic balance and support for religious leadership and the needy. Christianity and Judaism also developed similar systems (the tithe), showing that in all three Abrahamic faiths, allocating a fixed portion of wealth to religious and social purposes has been a longstanding principle.