Khums is a mandatory Islamic financial obligation explicitly prescribed in the Qur’an and in authentic, well-established traditions. It consists of paying 20% of what a person has saved from the income of their annual earnings—such as profits, gains, gifts, and similar acquisitions. In other words, it is the payment of one-fifth of whatever exceeds a person’s yearly living expenses and has/retains monetary value, whether in the form of cash or in movable or immovable assets. This obligation is fulfilled in obedience to God’s command and as an act of devotion seeking closeness to Him.
The discussion will proceed to address the reasons for the enactment of khums, the benefits and advantages that arise from fulfilling it, the proper approach to dealing with it, and related matters.