One Fifth (or 20%) of the net income
“And know that one fifth of whatever you take as spoils belong to Allah, the Messenger, kinsmen of the Messenger, the orphans, the needy, and the destitute traveler; if you believe in Allah and what We sent down to Our worshiper on the day of victory, the day when the two armies met. Allah has power over all things”. (Al-Quran – Chapter-8, Verse-41)
What is Khums?
Khums means “one-fifth or 20%”. In Islamic legal terminology, it means one-fifth of the annual net saving that a person acquires during his financial year.
It is an obligatory to pay Khums to the Imam of the Time or to his deputy .
Khums must be divided into two portions. One portion goes to Sadaat (the descendants of Muhammad (SAWAS), the other portion goes to Imam of the time or to his deputy. The Imam’s portion (during the Occultation) is used in the fields that the Jurist Authority (Marja’ Taqlid) has outlined. The Religious authority must use it in those ways, such as propagation of Islam and Seminary, promotion of Islamic teachings and values, maintaining the expenses of the Islamic centres, mosques, libraries and schools, etc. assisting needy, old and disabled people, and actually all blessing affairs in the order of their priority and their religious significance.