Preface

Khums is one of the most detailed, multifaceted, and in-depth topics in Islamic jurisprudence. Certain aspects of it require thorough explanation, careful analysis, and systematic classification. For this reason, we were keen to design the content of this book in a structured and methodical manner that facilitates a clear understanding of the concept of khums, and then enables the religiously obligated (duty-bound) person (mukallaf) to practically and flexibly carry out the process of calculating and paying it.

This book consists of three chapters. The first chapter serves as an introduction to the subject of khums within Islamic law. The second chapter constitutes the core and largest portion of the book. It contains the main jurisprudential text relating to the fiqh of khums and its practical applications, and it represents a translation of the jurisprudential rulings of His Eminence the Marja (may Allah prolong his life). Finally, the third chapter serves as the book’s conclusion, presenting a set of practical solutions and guidelines for implementing, fulfilling, and properly discharging the obligation of khums.

Chapters One and Three were prepared by the project team (I.M.A.M. religious scholars) and are not translations of material directly attributed to His Eminence the Marja, except for certain points that we deemed necessary to support with official rulings (fatwas) from him. The motivation for adding these chapters was the pressing need we observed among a considerable number of believers who required a deeper understanding of the legislation of khums, its underlying reasons, the consequences of neglecting it, and the benefits and outcomes that result from fulfilling it, along with addressing certain common doubts and responding to them with full transparency.

Likewise, in the concluding chapter; inquiries, comments, and misconceptions, we addressed matters that help resolve recurring questions raised by believers—especially those related to the proper handling of khums funds, the role of authorized agents and institutions permitted to collect khums, inquiries regarding eligible avenues of distribution and how such matters should be managed, as well as addressing a number of unclear and problematic issues.

As for the jurisprudential content—the second chapter, which is the book’s backbone and foundation—it provides detailed explanations and engages a range of key discussions, including:

• Identifying who is religiously obligated (mukallaf) to pay khums
• Defining income, its categories, and its various conditions
• Distinguishing between funds allocated for trade, investment, and personal living expenses
• Rulings related to loans, reparation/compensation for losses, and damaged assets
• Rulings on khums related to retirement funds, savings, insurance, inheritance, Hajj funds, gifts, donations, and similar matters
• Addressing cases of inability to pay khums, settlement (musalaha), transferral (mudawarah), and situations involving those who have never paid khums in their lifetime
• Methods of calculation and extraction of khums, and its means, methods of disbursement, and conditions.

This serves as a brief overview. We now invite you to engage with the book in detail, hoping that you find it both beneficial and enriching.