Islamic Laws of Khums

Select a section to begin reading.

1. I.M.A.M.’s Foreword
2. Preface

Part I: What Is Khums?

1. What Is Khums?
2. What’s the Difference between Khums and Zakat?
3. The Legislation of Khums
4. The Divine Wisdom Behind Obligating Khums
5. A Warning to Those Who Don’t Pay Khums
6. The Validity of Some Worships Depend on Paying Khums
7. How Does Paying Khums Provide Benefits?
8. What Is Meant by the “Imam Portion” and “Sayyid Portion” of Khums?
9. Misconceptions
10. Why Do Some Believers Pay Khums While Others Do Not?

Part II: Khums Operations

1. General Concepts and Fundamentals of the Jurisprudence of Khums
2. What Is Subject to Khums?
3. Determining Income and the Khums Calculation Process
4. Other Important Contemporary Matters
5. Method of Calculating and Paying Khums
6. Avenues for Spending Khums

Part III: Inquiries, Comments, and Misconceptions

1. How Do I Pay Khums?
2. Why Must Khums Be Paid Exclusively to the Jurist or His Representative?
3. Following the Passing of a Jurist, Who Receives the Funds?
4. Khums and Tax Deductions
5. The Religiously-Authorized Representative (Al-Wakil al-Shar'i)
6. What Are the Avenues for Spending Khums by the Religious Leadership?
7. How Do I Pay Khums to a School or Islamic Center Locally?
8. Am I Permitted to Send My Khums Out of the Country?
9. Appendix