Sayyid Muhammad Rizvi
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Since khums is an issue with which a Shi`ah Muslim is faced at least once in a year, the need for a simple and, at the same time, comprehensive book on this subject has been felt in our community since a long time. And therefore, when this booklet was published in 1984 in Vancouver, it was, al-hamdu lil-lah, very well received.
In 1990, I revised and expanded the previous editions. A few pages were added dealing with the verse of khums (in Chapter One), and also the usage of khums during the days of the Prophet and the Imams of Ahlu 'l-bayt (in Chapter Four). These additions will give the reader a brief look into the history of khums. Obviously, the size and purpose of the booklet did not allow me to deal with this aspect of khums comprehensively. A chapter has also been added at the end to express my thoughts about some of the moral and "political" sides of khums.
Finally, some practical issues related to khums were also added in Chapter Two for those who live in the West.
I hope this edition proves more useful to the members of our community.
Wa ma tawfiqi illa bi 'l-lah.
S.M. Rizvi
Toronto, Canada
Dhu 'l-Qa`dah 1412
May 1992
AN INTRODUCTION TO THE ISLAMIC ECONOMIC SYSTEM
Islam is a complete way of life. It is
not only concerned with the spiritual upliftment of human beings,
it is equally concerned about their material and physical well-being.
Islam guides its followers in financial and economic matters,
in social and political affairs, and also in moral and personal
spheres of human life.
As khums is an important pillar of the
Islamic economic system, it is appropriate to briefly describe
the system itself. However, one must always remember that the
Islamic economic system is not in itself complete; it is a part
of the over-all system of life. Islam is a compact system of life
in which all its aspects (religious, ideological, social, political
and ethical) are well synchronized. Muslims will succeed only
if they put the whole system into work, and not just choose and
pick from it according to their likes and dislikes.
Anyhow, for this booklet, the simplest
way to describe the Islamic economic system is by highlighting
its differences with capitalism and communism.
Capitalism is an economic doctrine based
on the idea of private ownership of the means of production and
distribution. It is a system in which the capitalist is given
a free hand; and government does not regulate anything for the
benefit of the workers. For example, there is no minimum or fair
wage. Everything is left on the principle of supply and demand.
The rich get richer and the poor get poorer. Poverty is equated
to idleness; personal shortcomings are considered the chief cause
of poverty. Hence, in its ideal system, capitalism has no room
for compassion and benevolence towards the poor and the needy.(A
prominent example in our time of such a thinking was the U. S.
President Ronald Reagan. Patti Davis, Reagan's daughter, blamed
her father's policies for fostering homelessness in the United
States; she ridiculed her father's anecdotes about "welfare
cheats" and his view that people are "homeless by choice."
See Globe & Mail, September 21, 1990.) A similar mentality
also existed among some aristocrats of Mecca. The Qur'an says,
"When it is said to them, 'Give charity from what God has
given to you,' the unbelievers say to the believers, 'Should
we feed the person whom God, if He wished, could feed?'"(36:47)
It was to remedy this situation that some
thinkers of the West promoted the ideas of communism. The economic
doctrine of communism is based on the idea of centralized public
ownership of the means of production and distribution. The communists
went to the other extreme and completely denied the concept of
private ownership. Communism was a reaction to the vices of capitalism;
but a reaction which tried to completely suppers a concept ingrained
in us by nature, that is, private ownership. Naturally, as soon
as the masses were given political freedom, they rebelled against
communism. The collapse of this system in Soviet Union and Eastern
Europe is a living testimony to this fact.
Although communism has failed, it had quite
an impact on the economic policies of many countries. Quite a
few Western capitalist countries, to prevent the spread of communism,
modified their economic system and created what is now known as
welfare states. A welfare state allows provisions to prevent exploitation
of the workers and to provide for the basic needs of each citizen.
Islam is "a straight path;" and
naturally, its economic system is based on very balanced standards.
Islam, in contrary to communism, recognises the concept of private
ownership. But, in contrary to capitalism, Islam has limited the
means of acquiring wealth to prevent the excessive accumulation
of wealth in a minor quarter of the society.
The Islamic economic system is based upon
the belief that only Allah is the real and actual owner of everything.
But God has also implanted the concept of ownership in our nature;
and thus, we are allowed to "own" the wealth of this
world. The Qur'an says, "Whatever is in the heavens and
the earth belongs to Allah." (2:284) Allah is the owner
of the whole universe. It is in this capacity that He has allowed
us to own the blessings of this world by saying, "He has
created for you whatever that is in the earth."(2:29)
However, Islam also wants to prevent the
excessive accumulation of wealth in the hands of a few people
so the society may not fall into two classes: one is overstuffing,
while the other is starving. The chance of such a situation is
very real. A look at one of the richest nation in the world, the
United States of America, and its problem of the poor, hungry
and homeless people will bear us out. The Qur'an justifies the
concept of tax by saying,"...so that (the wealth) may
not become a monopoly of the rich among you." (59:7)
In the early period of the Islamic history,
such a situation actually occurred. When `Uthman bin `Affan became
caliph, he handled the public wealth in such a manner that within
a short time, his tribe, the Umayyads, became the richest people
in the Muslim empire. Imam `Ali bin Abi Talib, in a famous sermon,
explains the reasons why he was reluctant to accept the caliphate
after `Uthman's murder. The Imam says, "Had it not been for
the pledge of Allah with the learned people that they should not
be indifferent to the gluttony of the oppressor and the hunger
of the oppressed, I would have cast the rein of caliphate on its
shoulders..."(Sayyid ar-Razi, Nahju 'l-Balaghah, sermon
No. 3.) Top in the list of priorities of Imam `Ali's caliphate
was the re-establishment of social justice in the Muslim community.
And it is this same agenda which created strong opposition to
`Ali among those who were used to special privileges during the
previous caliphate.
Islam does not only teach equality of the
Muslims in the eyes of Allah, but it also promotes equality in
economic sphere. However, "equality" in Islam does not
mean "similarity". Islam aims to elevate all its followers
to the level of ghina -- being free from want. It is this
equality which Islam strives for in its economic system.
B. THE ECONOMIC EQUALITY
To bring about this equality in the economic
condition of the people, Islam has introduced various methods.
An important method is the transferring of the excess wealth from
the fortunate sector of the society to its less fortunate members.
This is done on two different levels: on individual level and
on collective level.
On Individual Level:
The economic equality is pursued through the moral and ethical
teachings of charity. In Arabic, this is known as sadaqah
and infaq. There are many verses in the Qur'an which command
the Muslims to help others voluntarily. There are more verses
dealing with voluntary charity than the obligatory dues. Every
one is morally obliged to help others according to his or her
own means and resources.
First level of charity:
They ask you (O Muhammad) as to what
they should spend (in way of charity). Say, "Whatever can
be spared (from your wealth after your own expenses)." (2:219)
Second level of charity:
...The pious (are) those who...spend
(in charity) from whatever We have given to them. (2:3)
Third level of charity:
The pious people (are) those who spend
(benevolently) in good and bad days. (3:134)
In all these levels, one must remember
to follow the path of moderation: neither keep your hand shackled
to your neck (out of greed), nor outspread it completely open
-- otherwise you will sit reproached and denuded. (17:29)
Someone asked Imam Ja`far as-Sadiq about
a group of people who are prosperous while their Muslim brothers
are in severe need. Is it right for the rich people to eat and
drink satisfactorily while their brothers are hungry, specially
during the difficult days? The Imam said, "Surely a Muslim
is brother of a Muslim; he does not oppress his brother, neither
abandons him nor deprives him. The Muslims are obliged to work
hard for their brother, to relate to him, to help him, and to
be charitable towards the needy people."(Hasan b. Hasan al-Hurr
al-`Amili, Wasa'ilu 'sh-Shi`ah, vol. 11 (Beirut: Dar Ihya'i
't-Turathi 'l-`Arabi, 1391 AH) p. 597.)
On Collective Level:
The economic equality is guaranteed through the obligatory taxes
on the excess wealth of every Muslim. In an ideal Islamic society,
the Islamic government is responsible for enforcing the laws of
Islamic taxes like khums, zakat, fitrah, khiraj, etc. For
example, while explaining the role of an Imam in his capacity
as a leader, Imam Musa al-Kazim says, "Imam is the heir of
a person who has no heir, and he is the provider of a person who
has no provider."(Muhammad b. Ya`qub al-Kulayni, al-Usulu
'l-Kafi, vol. 1 (Tehran: Daru 'l-Kutubi 'l-Islamiyya, 1388
AH) p. 542.)
This economic security is to be extended
to all the subjects of an Islamic state, even if they are non-Muslims.
Once Imam `Ali passed by an old man who was begging on the side
of the road. The Imam asked, "What is this?" The people
said, "O Amiru 'l-mu'minin, he is a Christian." The
Imam said, "You have used him until he became old and is
unable (to work any longer), and then you have deprived him (of
his basic needs)!! Provide for him from the public treasury."(Al-`Amili,
Wasa'il, vol. 11, p. 49.)
In short, Islam aims at eliminating the
"need" (hajat), and elevating the needy people
to the level of being "free from want" (ghani).
In this booklet, we talk about just one
aspect of the Islamic economic system known as khums. Khums
is one of the obligatory taxes imposed by Islam upon its followers.
The reason why we are discussing khums and not zakat,
is because the latter rarely applies to the Shi`ah Muslims in
Europe and North America. (Zakat, according to Shi`ah laws, is
obligatory on nine items only: on gold and silver coins; on camels,
cows and sheep; on wheat, barley, dates and raisins). Whereas
khums applies to most Muslims.
Chapter One
"Khums"
literally means "one-fifth or 20%". In Islamic legal
terminology, it means "one-fifth of certain items which a
person acquires as wealth, and which must be paid as an Islamic
tax". The Qur'an mentions it in the following verse:
Know that whatever of a thing you acquire,
a fifth of it is for Allah, for the Messenger, for the near relative,
and the orphans, the needy, and the wayfarer...(8:41)
In this verse, the word "ghanimtum"
has been used which has been translated as "you acquire".
As explained above, it means "certain items which a person
acquires as wealth." What are these certain items? According
to the ahadith of the Imams of Ahlu 'l-bayt, the items
which are eligible for khums are seven:
However, there are some people who interpret
the word "ghanimtum" as "whatever of a thing
you acquire as spoils of war," thus confining the obligation
of khums to the spoils of war only. This interpretation is based
on ignorance of the Arabic language, the history of khums, the
Islamic laws and of the interpretation of the Qur'an. To make
this point crystal clear, I would like to quote the following
arguments from my father, `Allamah Sayyid Saeed Akhtar Rizvi.
In reading the following paragraphs, remember that the word ghanimtum
has been derived from al-ghanimah.
"The Meaning of Ghanimtum:
The famous Arabic dictionary of al-Munjid (by Father Louis
Ma`luf of Beirut) says, al-ghanim and al-ghanimah
means: (a) What is taken from the fighting enemies by force. (b)
All earnings generally...Furthermore, the saying al-ghunm bi
'l-ghurm means that the profit stands against expenses, i.e.,
as the owner is the sole proprietor of the profit and nobody shares
it with him, therefore only he bears all the expenses and risk.'(See
the entry under G-N-M; in the 28th edition of al-Munjid
(Beirut: Dar el-Machreq, 1986) it is on p. 561. Also see other
famous dictionaries like Lisan al-`Arab and al-Qamus.)
This implies that in Arabic language al-ghanimah has two
meanings: one the spoils of war, and the other 'profit'. The above
quoted proverb also proves that 'profit' is not uncommon meaning.
When a word in the Qur'an can be interpreted in more than one
way, it is incumbent upon the Muslims to seek guidance from the
Prophet and the Ahlu 'l-bayt. Otherwise, they would be guilty
of tafsir bi 'r-ra'iy (interpreting the Qur'an according
to one's own personal views); and this is a sin which pushes the
sinner into jahannam.
"The History of Khums:
Khums is one of those things which were introduced by `Abdu 'l-Muttalib,
the grandfather of the Prophet, and continued in Islam. Acting
upon a command of God given to him in dream, when `Abdu 'l-Muttalib
rediscovered the well of Zamzam, he found in it many valuable
things which were buried in it in very remote past by the Ismailites
when they feared that their enemies would usurp them. When `Abdu
'l-Muttalib found that buried treasure, he gave away its one-fifth
(literally, khums) in the way of God and kept the remaining
four-fifth to himself. Then it became a custom in his family;
and after the hijrah of the Prophet, the same system was incorporated
in Islam. Thus the first khums was not given from the 'spoils
of war', but from a buried treasure (which is one of the seven
items eligible for khums.)
"The Islamic Laws:
Not a single sect of Islam confines the meaning of ghanimah to
the 'spoils of war'. In addition to the 'spoils of war' the following
items are subject to khums: (a) Minerals: eligible for khums in
Shi`ah and Hanafi sects. (b) Buried treasure: eligible for khums
in all Muslim sects (that is, Shi`ah, Hanafi, Maliki, Hanbali
and Shafi`iy).
"The Interpretation of the Qur'an:
As mentioned earlier, the interpretation of the Qur'an must be
based on the teachings of the Ahlu 'l-bayt. The word ghanimah
in the verse under discussion has clearly been interpreted as
'al-fa'idatu 'l-muktasabah -- the earned profit' by our
Imams.
"To conclude, we can say that the
word ghanima was never treated as being confined to the 'spoils
of war' by any sect of Islam; and as far as our Imams are concerned,
it meant many things besides the spoils of war right from the
day of Imam `Ali (peace be upon him), as the authentic traditions
show." (Rizvi, S.S.A., Your Questions Answered, vol.
1 (Dar-es-salaam: Bilal Muslim Mission, 1973) p. 44-46.)
What has been quoted above can also be
substantiated from the practice of the Prophet of Islam himself.
For example, when the Prophet sent `Amr bin Hazm to Yemen, he
wrote instructions for him in which, among other things, he says,
"...to gather the khums of Allah from the gains [of Yemenis]."
(Ibn Khaldun, Ta'rikh, vol. 2, part II (Beirut: al-A`lami,
1971) p. 54; Ibn Kathir, al-Bidayah wa 'n-Nihayah, vol.
5 (Beirut: al-Ma`arif, 1966) pp. 76-77; Ibn Hisham, Sirah,
vol. 4 (Beirut: Daru 'l-Jayl, 1975) p. 179.) And when the tribe
of Bani Kilal of Yemen sent its khums to the Prophet, the latter
acknowledges it by saying, "Your messenger has returned and
you have paid the khums of Allah from the gains (al-ghana'im)."
(Abu `Ubayd, al-Amwal (Beirut: Mu'assah Nasir, 1981) p.
13; al-Hakim, Mustadrak, vol. 1 (Hyderabad: `Uthmaniyyya
Press, 1340 AH) p. 395. For more references, see Ja`far Murtada
al-`Amili, al-Sah¡h fi Sirati 'n-Nabi, vol. 3 (Qum:
n.p, 1983) p. 309.) It is interesting to note that the Bani Kilal
obeyed the Prophet's order and sent the khums of its gains to
him while no war had taken place between the Muslims of Yemen
and the unbelievers. This is a clear indication that khums was
not restricted by the Prophet to the spoils of war.
The importance given by the Prophet to
the issue of khums can also be seen in his advice to the delegation
of Bani `Abdu 'l-Qays. It seems that Bani `Abdu 'l-Qays (which
was a branch of Rabi`ah) was not a very strong tribe. Moreover,
in order to travel to Medina, they had to cross an area inhabited
by the Muzar tribe which was against the Muslims. Consequently,
the Bani `Abdu 'l-Qays could not travel safely to Medina except
during the months in which war-fare was forbidden according to
the Arab custom.
Once a delegation from Bani `Abdu 'l-Qays
came to Medina and said to the Prophet, "We cannot come to
you except in the haram months [when war-fare is forbidden],
and there are between us and you the unbelievers of Muzar. Therefore,
please give us some advice that we may give to those whom we have
left behind and that we may enter the Paradise [by acting on it
ourselves]." The Prophet advised them to believe in One God,
establish prayer, pay zakat, fast in the month of Ramadhan, and
"to pay khums (one-fifth) of whatever you gain." (Bukhari,
Sahihu 'l-Bukhari, vol. 4 (Beirut: Daru 'l-`Arabiyyah,
n.d.) p. 213; Abu `Ubayd, al-Amwal, p. 13. This has also
been recorded by other Sunni sources of hadith like Sahih Muslim,
Sunan Nisa'i, Musnad of Ahmad bin Hanbal, and Sunan
of Tirmidhi.) The circumstances of the Bani `Abdu 'l-Qays -- they
were weak and small in numbers, and were thus prevented from traveling
safely to Medina -- leaves no room for interpreting the application
of khums in the above hadith on spoils of war exclusively.
Khums is wajib on seven items; but in this
book we will discuss only two items: (1) the profit or surplus
of the income, and (2) legitimate wealth which is mixed with some
illegitimate wealth. The reason for being selective in this discussion
is that the other items eligible for khums (for example, mines
and minerals, precious stones and treasure) are not common to
all people and, therefore, I decided not to burden the readers
which details about those items. Anyone who wants more information
on rules of those items can contact the religious scholar in his
or her local area or write to us.
Chapter Two
Khums becomes wajib at the beginning of
the new financial year on the profit or surplus of the past year's
income.
BEGINNING:
The "beginning" of a new year means the time when the
profit or surplus of the income becomes clear. So whenever there
is profit or surplus of the income, and it is not used up on the
household or commercial expenses of that year-- then pay one-fifth
of it as khums.
YEAR:
The consideration of the "year" in khums is because
in most cases the surplus of the income becomes clear at the end
of the year. Otherwise, the khums is actually associated with
the profit or the surplus of the income as soon as it is known,
and the owner may pay the khums before the end of the year.
HIJRAH OR CHRISTIAN CALENDAR:
Of course, one is allowed to fix any day of the year (or for that
matter, the beginning of a fiscal year according to the Christian
calendar) as the "beginning" of his year. Then he may
every year count the surplus of his income on that day and pay
khums. It is always easier to count from the day one starts earning.
B. DEFINITIONS OF INCOME, PROFIT
& SURPLUS
Khums is wajib on the profit or surplus
of one's income after deducting the annual expenditure. To make
the meaning of this sentence more clear, let me explain the definition
of "income," "surplus" and "expenditure".
INCOME:
Income means whatever you earn from business, wage or salary,
dividend income, or by other means of possession recognized by
the shari`ah.
Is khums also wajib on gift, prize,
legacy, charity, zakat and khums? According to most present
mujtahids, it is precautionarily wajib to pay khums from
such items also.
By "legacy" we mean anything
bequeathed to a person in the will of a friend or of someone not
related to him.
However, the khums is not liable on dowry
or inheritance except when one inherits from the least
expected person; for example, a very remote relative from whom
one does not expect to inherit.
By "dowry" (mahr) we mean
the marriage-gift which the husband agrees to pay to his wife
at the time of marriage or whenever she demands it. In Islam,
"dowry" is not something which a woman owns at the time
of divorce or at the time of her husband's death; it is her right
which she owns immediately after marriage has been consummated.
SURPLUS OR PROFIT:
In case of a wage earning person, the "surplus" of the
income means whatever remains after deducting the annual expenditure
of oneself and one's dependents.
The "dependents of a person"
mean those persons whose maintenance is your responsibility. It
does not make any difference whether the maintenance of these
persons is obligatory on you (like wife, children and parents)
or not obligatory (like a relative, a friend or an orphan).
In case of a business person, the "profit"
means whatever remains after deducting the annual business expenses
which includes the person's salary.
The expenditure which is to be deducted
from the income is of two types: household expenses, and commercial
expenditure.
1. THE HOUSEHOLD EXPENSES
(a) The Eligible Deductions:
i. The items:
The deductible household expenses include
food, drink, accommodation, transportation, furniture, marriage
expenses, medical expenses, payment of sadaqah, hajj, ziyarat,
gifts, donations and charity, paying debts, legal penalties, wages
of servants, insurance premiums, the amount deducted from your
salary for mandatory provident fund or for mandatory pension plan,
income tax, etc.
In case of "paying debts",
only the debts for the essential needs can be deducted from the
income, not the payment of loan or debt which is for expanding
the business, etc. In the latter case, first one has to pay khums
from the surplus of the income and then pay such debts from the
remaining 80%.
The premiums paid for "permanent life
insurance" cannot be counted as deductible expenses,
rather it is a type of "saving" which will be paid either
to the insured person himself (at the maturity of the policy)
or to his heirs (in case of his death before the maturity). Like
all the other savings, such insurance premiums are liable for
khums.
But the premiums paid for most of the other
insurances like car, fire, medical and protection insurance
can be counted as deductible expenses and deducted from the annual
income.
In case of mandatory pension, you
will count it as part of your income whenever you get it, and
then pay khums if you save anything from it in that year.
However, the non-mandatory "retirement
saving plan" is just like life insurance -- you have
to pay khums on the money that you set aside that year for your
retirement saving plan. If you invest a large sum in such plans
and thus find yourself without enough liquid asset to pay khums,
then you should work out an installment plan to pay khums in a
few months time.
ii. Is there a limit in household expenses?
All these household expenses differ from
person to person. The manner and amount of the expenditure should
be considered according to the needs and status of the person
himself.
For example, if a person's annual income
is $ 20,000 and his needs and status require him to spend $ 10,000
on his annual household expenses, but he exceed his limit and
spends $ 15,000 -- then he must pay the khums on everything over
$ 10,000.
However, if he lives meagerly and only
spends $ 7,000, then he must pay khums on everything over $ 7,000.
If his total income and his needs are equal, then there is no
khums on him.
iii. Can I deduct for the loss in household
items?
If the loss is in an item which is neither
for trade nor for household consumption, then you cannot provide
compensation from your income before paying khums.
However, if the loss is in an item which
is part of the household consumption (like furniture or clothes),
then you are only allowed to replace those items by new ones or
to repair them and count the cost of replacement or repair in
the annual expenses.
(b) Rules On Household Expenses:
i. Two sources of income:
One is permitted to deduct the household
expenses from the income even if he has some other wealth which
is not liable for khums.
For example, Ahmad's annual expenditure
is $ 10,000. He inherits $ 10,000 from his father, and he also
earns $ 20,000 during that year. He has the option of either using
the $ 10,000 inherited money for his expenditure and pay the khums
from the entire $ 20,000 which he earned that year; or deducting
the $ 10,000 for his annual expenditure from his income, and pay
khums from the remaining $ 10,000 which is the surplus of the
income. The $ 10,000 dollars which Ahmad inherited is not liable
for khums.
ii. New unused household items:
All new items that have not been used (even
once) by the end of your khums year must be counted as your savings.
For example, Ahmad has fixed the 30th of
June as the end of his "year". On that day he realizes
that he still has, for example, 10 k.g. sugar, 5 k.g. salt, 20
k.g. rice which has not been used in the "previous year".
In such a case, he cannot deduct the price of these remaining
food stuff from the profit or the income of that year. He can
only deduct the price of the food which had been consumed in the
year which ended on 30th June. Therefore, these food items must
be included in calculating his annual savings.
iii. An earning woman:
It is wajib on an earning woman
to pay khums from the surplus of her income if she is the provider
of the family. If her husband or father is the provider, then
she has to pay khums from the entire amount of her income which
is in excess to her own expenses.
If a non-earning woman gets some
wealth from her husband or from any other person, then it is wajib
to pay the khums from it provided it is more than her annual expenses.
This does not apply to dower or inheritance which is not liable
for khums.
iv. Income of a dependent:
The same applies to the income of the person
whose expenses are provided by someone else. For example, an earning
person whose expenses are being provided by his father; he has
to pay khums from the surplus of his income.
v. Two income family:
If the husband and wife both are earning,
and both of them contribute in the family expenditure, then practically
khums has to be paid by calculating the total income and then
deducting the total expenditure of both of them collectively.
(In theory, the amount spent by the wife on household expenses
will be considered a gift to the husband -- who is Islamically
responsible for family maintenance -- and thus his income, and
consequently his khums, will increase.)
vi. A minor's income:
Khums is not wajib on a non-baligh
child (boys become baligh at completion of fifteen lunar years
and girls at completion of nine lunar years) or an insane person.
So if a non-baligh or an insane person gets any wealth which is
more than his or her annual expenses, then there is no khums on
that wealth at that time or at the time when he or she becomes
baligh or sane respectively; or for that matter, it is not wajib
even on their guardians.
vii. Family allowance:
In many western countries, the parents
get financial allowance for their child/ren from the government.
Is this income eligible for khums? Such a parent has two options:
Either the parent spends the money for
the child's maintenance; in this case, the family allowance has
to be included in the income of the parent and counted accordingly.
Or the parent keeps the money aside for
the child. In this case, it is not eligible for khums. However,
if the child is baligh, then khums has to be paid on the
allowance if it is not used by the end of the year.
viii. Khums in a person's estate:
If a person dies before the end of his
fiscal year, then how is his estate to be divided? First, his
heirs should deduct his expenditure of that year up to the time
of his death from his legacy. Then pay khums from the surplus
of his remaining income. Only then can the heirs take their shares
from the estate.
If the heir knew that the deceased had
not paid khums from his estate, it is precautionarily wajib on
them to pay the khums before dividing the estate.
2. THE COMMERCIAL EXPENSES
(a) The Deductible Expenses:
This covers every expenditure in the way
of business: wages or salaries of the employees, rent, insurance
premiums, taxes demanded by government, purchasing machines and
the expenditure of their maintenance, etc.
(b) Rules On Commercial Expenditure:
i. Investment capital:
If a person who needs a capital
to sustain himself and his family gets a capital, then:-
If such a person is not in need
of the capital, then he can use that amount to expand his already-existing
business or to earn extra income only after paying khums from
the entire amount.
ii. Increase in by-product of a khums-free
commodity:
If someone has an item which is not liable
for khums (or, if liable, it was paid) and there is an increase
in it in form of by-products, then it is wajib on him to pay khums
from the by-products of that item. And, in this case, it does
not matter whether the by-product was a "separate by-product"
like calf and milk of cow, wool of sheep or "connected by-product"
like fruits on a tree.
iii. Increase in market value of a khums-free
commodity:
If the market value of a commercial commodity
increases, without any increase in its by-product, then:-
iv. Depreciation in or loss of a commodity:
If there is a decrease in the capital,
one is permitted to make it up by deducting that amount from the
profit of that year before paying khums. So this adjustment for
depreciation can be regarded as the "expenditure of commercial
production" on which khums is not liable.
(Someone buys a commodity for business,
then its market value increases during the year and he does not
sell it due to negligence or in anticipation of further increase
in its price, then by the end of the year its price again decreases
to the same value -- then there is no khums on previously increased
value. But, as mentioned in No. iii above, if the increase in
its market value remains the same up to the end of that year,
then he has to pay the khums from its increased value.)
v. Compensation for the loss:
Can one deduct the compensation for the
losses of his property from the annual profit or income and count
it as a part of his "annual expenses"? If the insurance
does not compensate the loss, then there are three possibilities:-
vi. Selling an item on which khums is
wajib:
If khums becomes liable on any item of
trade, it is haram to sell it before paying its khums. However,
if one sells it to a Shi`ah before paying khums, the transaction
will be valid and the seller will have to pay the khums from the
price of that item.
vii. Partnership with one who does not
pay khums:
There is no harm in becoming partner of
a person in trade or business who does not pay khums -- "no
bearer of burden shall bear the burden of another."(53:58)
A person who has never paid khums in his
life and then, by the grace of Allah, decides to pay khums, for
such a person there are the following possibilities:-
Chapter Three
It is wajib to pay khums from a wealth
which is mixed with some illegitimate wealth.
By "illegitimate" we mean anything
that has been acquired by the means not permitted in the shari`ah,
for example, usury, gambling or liquor business.
By "mixed" we mean that the owner
is unable to distinguish the amount or the items which have come
to his possession by lawful and legitimate means from those which
he has acquired by unlawful means.
In such a situation, there are the following
possibilities:-
Chapter Four
According to the verse of khums, this Islamic
tax is for (1) Allah, (2) the Messenger of Allah, (3) the near
relative of the Messenger, (4) the orphans, (5) needy, and (6)
stranded traveler.
The first two shares are clear: they belong
to Allah and Prophet Muhammad respectively. The third share, that
of "the near relative" belongs to the infallible Imam
of the time. The latter three shares belong to those of the Hashimite
family who are orphan, needy and stranded traveler.
Obviously, Allah does not come in person
to take His share of khums; therefore the Prophet, as Allah's
representative on this earth, used to receive both his own share
of khums and that of Allah. What is to be done with the Prophet's
share after his death? The Sunni scholars are in great disagreement
with each other on this issue. For example, some say that the
Prophet's share (which obviously included the share of Allah)
goes to the caliph who may use it as he pleases; others say it
goes to the Prophet's relatives (the Hashimites); and still others
say that it should go to the Muslims in general. (Ibn Rushd, Bidayatu
'l-Mujtahid, vol. 1 (Cairo: al-Maktabatu 't-Tijariyyatu 'l-Kubra,
1952) pp. 13-14; 377-378.)
According to the Shi`ah view, after the
Prophet's death, the shares of Allah and the Prophet belong to
his rightful successor. And the present rightful successor of
the Prophet is Imam Muhammad al-Mahdi (upon whom be peace).
Since the Present Imam, besides owning
his own share as "the near relative," is also the rightful
owner of Allah's and the Prophet's shares of khums, the first
half of khums is commonly known as "sihmu 'l-Imam
-- the share of the Imam".
The second half
of khums is for the orphan, the needy and the stranded traveler
from the Prophet's family, that is, the Hashimi or, in its Latin
form, the Hashimite. A Hashimite is the one who, from his father's
line, is a descendent of Hashim, the great grandfather of the
Prophet.
However, the Hashimites who descend from
Fatimah, the daughter of the Prophet, have preference over other
Hashimites. Since the descendants of Fatimah are commonly known
as "sayyid, pl. sadat," the second half
of khums is known as "sihmu 's-sadat -- the share
of the sayyids". (In non-Shi`ah parts of the Arab world,
the sayyids are commonly known as "sharif, pl. ashraf").
Thus we divide the khums into two equal
shares: 1. the share of the Present Imam; 2. the share of the
sadat (the sayyids).
The recipients of the sihmu 's-sadat
change all the time: an 'orphan' ceases to be legally an orphan
as soon as he becomes an adult; a 'needy' ceases to be a needy
as soon he becomes financially independent; and an 'stranded traveler'
ceases to be an stranded traveler as soon as he reaches home.
But the recipient of the sihmu 'l-Imam,
that is Imam Muhammad al-Mahdi (upon whom be peace), will never
cease to be the Prophet's 'near relative' and his rightful successor.
Therefore, his right is perpetual and will never end.
1. WHERE SHOULD THE SIHMU 'L-IMAM GO?
(a) During the Presence of the Imam:
The first half of khums is the share of
the Imam. During the presence of the Imams, the sihmu
'l-Imam as well as the sihmu 's-sadat was given to
them directly or to their specially appointed agents. The Imam,
as the head of the sadat, was also responsible for distribution
of sihmu 's-sadat among the sadat.
The Imams, since Imam Ja`far as-Sadiq's
days, had also initiated the system of wikalah (deputyship)
whose function, among other things, was to collect the khums and
bring it to the Imam or distribute it according to his instructions.
For example, a letter of Imam Muhammad at-Taqi (a.s.) about the
financial obligations of Shi`ahs, says: "...As for the gains
and profits, it is obligatory on them [to pay khums] every year...Therefore,
whosoever has anything of those [items on which khums is applicable],
then he should bring it to my wak¡l; and the person
who lives far away should try his best to bring it to my wak¡l
even if it takes some time..." (Al-`Amili, Wasa'ilu 'sh-Shi`ah,
vol. 6, p. 348-349.)
Did the Imams release the Shi`ahs from
the obligation of khums at any time?
The Imams never suspended the obligation of khums as an annual
financial tax. However, there are individual cases where the Imam
had exempted certain persons from the khums because of the tough
economic circumstances of the time. But such exemption were for
individuals and limited in time.
The fact that khums as an annual tax on
the Shi`ahs in general was wajib at all times can be seen from
the followings: Once a Shi`ah from Persia wrote to Imam `Ali ar-Riza
(a.s.) asking to be exempted from paying khums. The Imam did not
approve his request and wrote: "...And the khums is a help
to us in [promotion of] our religion, [upliftment of] our family,
and our followers...Do not deprive yourselves of our prayers as
long as you can because paying [the khums] is the key to sustenance,
the forgiveness for your sins...Was-salam." (Al-`Amili, Wasa'ilu
'sh-Shi`ah, vol. 6, p. 375-376.)
Muhammad bin Ja`far al-Asadi wrote to Imam
al-Mahdi (a.s.). Imam al-Mahdi (a.s.) answered, "As for what
you have asked about the issue of a person using our property
without our permission, then he should know that whosoever does
so is cursed and [on the day of judgement] we will be his opponent...And
whosoever devours anything from our property [without permission],
he is actually devouring fire and will surely reach the Hell."
(Ibid., vol. 6, p. 377.)
So khums was always wajib and collected
by the Imams directly or through their wakils.
(b) During the Ghaybat of the Imam:
At the present time, our Imam, Muhammad
al-Mahdi (upon whom be him), is in occultation; and he has not
even appointed anyone as his special agent. So what should be
done with his share of khums?
All `ulama' of our time are unanimous
in saying that during the period of occultation, the share of
the Present Imam must be used for the causes with which the Imam
would agree. They also believe that the best persons to know such
causes are the mujtahids. Therefore, according to all our
present `ulama', sihmu 'l-Imam must be handed over
to the most learned and trustworthy mujtahid or be used
in the way authorized by such a mujtahid. The condition
of religious knowledge and trustworthiness are important to guarantee
the right use of sihmu 'l-Imam.
It is an individual's responsibility to
transfer the sihmu 'l-Imam to the mujtahid. If it is given
to the representative of the mujtahid, then the responsibility
will shift from the khums-payer to the representative. (For example,
if the representative looses the money before it reached the mujtahid,
then the khums-payer is no longer responsible for that.)
If a trustworthy person who is not a representative
of the mujtahid agrees to take the sihmu 'l-Imam to the
mujtahid, then, in case of being lost, the responsibility will
not shift from the khums-payer to that person: either the messenger
should make up the loss or the khums-payer has to pay again. In
the latter case, the khums-payer may request the mujtahid to exempt
him for that year.
2. HOW IS THE SIHMU 'L-IMAM
USED?
The mujtahid spends the sihmu 'l-Imam
in the way which he thinks will be agreeable to the Present Imam
Muhammad al-Mahdi (upon whom be peace). The most important causes
for which the sihmu 'l-Imam is used presently are the following:-
I would not be wrong in saying that most
of the sihmu 'l-Imam does not even reach to the mujtahids
themselves, rather it is used, with their permission, in various
parts of the Shi`ah world. Many, if not most, religious and charitable
works being done by the Shi`ahs in the West today are from
sihmu 'l-Imam. (However, whether it is known or acknowledged
by the public and those who use it, is a different story!)
As an example for item No. 4 above, allow
me to mention the Hawza `Ilmiyya (religious education center)
of Qum, Iran. In early 1980's there were at least fifteen thousand
students and teachers in that Hawza. All are financed collectively
by the leading mujtahids of our time. Even if we count fifty dollars
monthly scholarship for the fifteen thousand students and teachers,
the total monthly budget comes to seven hundred and fifty thousand
dollars. The revenue for this budget is khums and various
others charities and endowment funds.
3. SIHMU 'L-IMAM'S
ROLE IN THE FINANCIAL INDEPENDENCE OF THE MUJTAHIDS:
The sihmu 'l-Imam has also played
an important role in the financial independence of our great `ulama'.
Unlike the Sunni `ulama' whose appointment to the position
of mufti or shaykhul Islam, and their livelihood
depends on the ruler of the country, the Shi`ah mujtahids
do not have to rely on governments or other organizations for
their position or their livelihood. This prevents any unwarranted
influence in their fatwas and decision making process.
A look at the political fatwas of our mujtahids during
the last century will prove this point.
This is not to imply that the integrity
of our mujtahids depends on khums; they have to preserve their
independence and integrity even without khums. After all, the
most important condition in a mujtahid is that he must be `adil,
that is, pious and of upright character. If a person who has great
knowledge in Islam but is not of upright character or is under
the influence of a tyrant and unjust ruler, then he will not be
accepted as the religious leader by the people.
Secondly, and more importantly, the amount
and flow of khums has not always been the same; it depends on
the overall economic well being of the Shi`ah community. When
the community is in good economic condition, the khums revenue
is generated satisfactorily; but if it is not in good economic
condition, the khums flow is meager. Also remember that not all
eligible Shi`ahs pay their khums: some out of ignorance and others
out of negligence.
C. THE SIHMU 'S-SADAT
1. DURING THE PROPHET'S TIME:
The fact that the Prophet used to give
the khums to his Hashimite relatives exclusively is beyond any
doubt. (At-Tabari, Tafsir, vol. 13 (Cairo: Daru 'l-Ma`arif,
1958) p. 553-556; Ahmad al-Jassas, Ahkamu 'l-Qur'an, vol.
3 (Beirut: Daru 'l-Kitabi 'l-`Arabi, 1916a) p. 61, 65; Abu `Ubayd,
Al-Amwal, pp. 136-138.) Even the descendants of Hashim's
brothers (`Abd ash-Shams and Nawfal) were excluded from the khums.
Jubayr bin Mut`im (a descendent of Nawfal)
and `Uthman bin `Affan (a descendent of `Abd ash-Shams) were not
given anything from the khums of Khaybar. Both came to the Prophet
and complained, "O the Messenger of Allah! You have given
[the khums] to Bani al-Muttalib but left us out although we and
they are equally related to you." The Prophet said, "The
Bani al-Muttalib and Bani Hashim are one and the same." (Bukhari,
Sahihu 'l-Bukhari, vol. 4, p. 240; vol. 5, 375. Also see
at-Tabari, Tafsir, vol. 13, p. 556; al-Amwal, p.
137.)
2. AFTER THE PROPHET'S DEATH:
Although the Qur'anic injunction about
the relatives of the Prophet is very clear and is also supported
by the sunnah of the Prophet, unfortunately, there arose
a great difference of opinion among the Muslims after the Prophet's
death. Obviously, the people in power did not want the Ahlu 'l-bayt
to get access to the khums. This policy of depriving the Ahlu
'l-bayt of their right has continued since with a short break
during the reign of `Umar bin `Abdu 'l-`Aziz who decided to give
at least some of the khums to the Banu Hashim. (At-Tabari, Tafsir,
vol. 13, pp. 556-559; al-Hakim, Mustadrak vol. 3, p. 442;
For more references on this issue, see al-`Amili, As-Sah¡h
fi Sirah, vol. 3, pp. 318-321.)
3. HOW IS SIHMU 'S-SADAT DISTRIBUTED?
In keeping with the Qur'anic injunction
and the sunnah of the Prophet, the Shi`ah law says that
the second half of khums is the share of the Hashimites, preferably
the sayyids who descend from Fatimah (peace be upon her and her
father).
The sihmu 's-sadat can be given
to the following Shi`ah Ithna-`Ashari sayyids:-
However, it is not permitted to give khums
to a sayyid whom you know will spend any of it in a sinful act.
It is also better not to give khums to a sayyid who publicly leads
an immoral life like drinking alcohol, etc.
You can give the sihmu 's-sadat
to a deserving sayyid directly without channeling it through the
mujtahid. According to Ayatullah al-Khu'i, you do not even need
to ask for his permission in distribution of sihmu 's-sadat.
Although Ayatullah al-Gulpaygani believes that even sihmu 's-sadat
must be channeled through the mujtahid, he has given a general
permission to all those who follow him to distribute sihmu
's-sadat directly.
Chapter Five
A. KHUMS: A CHARITY OR A DUTY?
In our evaluation, we judge a person by
his deeds. This is so because we, as human beings, cannot know
the motives of the doer. But does Allah judge the people in the
same way? Allah will not judge the people by looking at their
deeds; He will instead judge by looking at their motives. The
Qur'an says, "Verily Allah accepts (the good deeds) only
from the pious people."(5:27)
In the introduction, we mentioned there
are two levels by which Islam aims to create and preserve the
economic equilibrium in society: individual and collective. Under
'individual level,' we talked about charity which is a voluntary
good deed. Under 'collective level,' we talked about the taxes
which Islam has made obligatory upon the Muslims.
Khums
and zakat come under the second category and, therefore,
it should never be looked upon as an act of charity. Rather, it
is a duty, an obligation which must be fulfilled whether one likes
it or not. In fulfilling this obligation, you must train yourself
to pay khums and zakat with the intention of seeking
the pleasure of Allah. It should be done fi sabili 'l-lah.
We must emphasize that doing a deed is
one thing but its acceptance or rejection by Allah is something
else. The former does not guarantee the latter. It is the motive
which will be crucial in acceptance or rejection of one's deed.
To use khums, whether on a personal or organizational levels,
as a leverage to promote oneself is very detrimental to the spirit
of khums. I am especially concerned about the emphasis put on
accrediting as 'donors' the persons or organizations who give
khums for valid Islamic causes. They should take a moment to think
whether the sihmu 'l-Imam which they are giving is owned
by themselves or Imam Mahdi (upon whom be peace)? If it belongs
to the latter, then why insist on getting credit for it as the
donor? If any acknowledgment is to be made, should it not go to
the Imam?
Another issue is that of pride, or I should
say arrogance, in giving khums. There are some who give khums
on a regular basis (may Allah increase their numbers), but have
also become victim of `ujb. `Ujb means a sense of
self-righteousness in which one looks down upon others. Such people
think that they are the only ones who pay khums!
This happens because of ignorance about
others. `Ujb does not harm anyone but its own victim. Such
a person will suffer from a wrong sense of pride and will lose
the most important means of spiritual development known as self-criticism.
One should be aware that every country
or group of people goes through financial ups and downs. If, today,
you are financially on a good footing and give khums, while others
are on the receiving end -- this does not mean that those who
receive khums have been the same during all times in their history!
The best case in our time is India: After the British colonization
of that country, in particular after its independence, the Muslims
of India have gone through a very difficult financial crisis.
The Shi`ahs have suffered even more. Their present plight should
not be taken as a sign that they have always been at the receiving
end of charity. There was a time not long ago when the Shi`ahs
of India (especially during the Shi`ite Oudh sultanate in North
India) were the main financial supporters of the centers of learning
in Iraq. (See, Cole, J.R.I, "'Indian Money' and the Shi`i
Shrine Cities of Iraq, 1786-1850," Middle Eastern Studies,
vol. 22 (1986) No. 4, pp. 461-480.) The Shi`ahs in the Oudh and
even in the southern sultanates of pre-British India had contributed
greatly to the growth of their faith and community in that part
of the Muslim world.
Train yourself to give khums, zakat and
charity without injuring the feelings of the recipients. Allah
says, "O you who believe! Do not nullify your charity
by reproach and injury (to the recipient), like the person who
spends his wealth to show it to the people..." (2:264)
I would also like to express my thought
about the attitude which some of our religious organizations in
Europe and North America have adopted to the issue of khums. The
Shi`ahs in India, Pakistan and East Africa have built many religious
centers in their countries. After migrating to the West, it is
pleasing to note that they carried on the tradition and have built
religious centers in their adopted homelands.
However, there is one important difference
between the immigrant Muslim communities in the West and their
ancestors in Asia and Africa. The latter built the centers mainly
by the contributions made from their own money. Whereas the former
have to large extent built their centers with the khums fund.
I do not want to imply or suggest that the use of khums for such
purposes is not right; but I am worried about the habitual dependency
on khums by our organizations. I have named this mentality as
"the khums dependency syndrome". Whenever we think of
a worthwhile project, we immediately look at the sihmu 'l-Imam
as the first and the main source for financing that project. This
is not to deny that often the local resources are not sufficient.
But it seems to me (and I pray to Allah that I be wrong) that
we are gradually forgetting how to give from the remaining 80%
of our excess wealth towards worthwhile causes, and are getting
into the habit of depending on khums!
D. THOSE WHO DO NOT PAY THEIR
DUES AS SEEN BY IMAM `ALI (A.S.)
Some Shi`ahs take the issue of paying khums
lightly; they think that giving some money in charity from time
to time absolves them of their duty. Such Shi`ahs apparently do
not realize that not paying khums, zakat or fitrah (which
are obligatory dues) amounts to misappropriation of the money
which rightfully belongs to the Imam (peace be upon him) and the
needy, orphan and poor people.
To get the feeling of how Imam `Ali (peace
be upon him) looks upon the misappropriation of such funds, I
would like to quote some parts of a letter which he wrote to one
of his officers about the latter's misappropriation of the public
fund. While reading the letter, keep the fact in your mind that
the officer addressed in this letter was apparently a cousin of
Imam `Ali (a.s.). I would specially like to draw the attention
of the respected wakils of the mujtahids of our time to
this letter.
Imam `Ali bin Abi Talib wrote:
"As soon as it was possible for you
to misappropriate the ummah's trust, you hastened to turn
around and attack (them), and made a swift leap to snatch away
whatever you could from their property meant for their widows
and their orphans as a wolf snatches a wounded and helpless goat.
Then, you happily loaded it off to Hijaz without feeling guilty
for having misappropriated it...It was as though you were sending
to your family what you had inherited from your father and mother!
"Glory be to Allah! Do you not believe
in the Day of Judgement, or do you not fear the exaction of account?
O' you who were considered by us among the men possessed of mind,
how can you enjoy food and drink when you know that you are eating
the unlawful and drinking the unlawful. You are...marrying women
with the money of the orphans, the poor, the believers and the
mujahidin to whom Allah has dedicated this money...Fear
Allah and return to these people their properties. If you do not
do so and Allah grants me power over you, I shall excuse myself
before Allah and strike you with my sword with which I did not
strike anyone but that he went to Hell.
"By Allah, even if Hasan and Husayn
had done what you did there would have been no leniency with me
for them and they could not have won their way with me till I
had recovered from them the right and destroyed the wrong produced
by their unjust action. I swear by Allah, the Lord of all beings,
that I would not be pleased to regard the people's money which
you have appropriated as lawful for me and to leave it to my successors
by way of inheritance.
"Mind yourself and consider for a
while as though you had reached the end of life and had been buried
under the earth. Then your actions will be presented to you in
the place where the oppressor cries 'Alas' while he who wasted
his life yearns for return (to the world), but time was none
to escape. (38:3) " (Razi, Nahju 'l-Balaghah,
Letter No. 41.)
First edition -- March 1984 / 1404
All rights reserved.
Published by
Sayyid Muhammad Rizvi
KHUMS IN THE QUR'AN & HISTORY
KHUMS ON
THE SURPLUS OR PROFIT OF THE INCOME
THE LEGITIMATE WEALTH MIXED WITH ILLEGITIMATE WEALTH
THE DISTRIBUTION OF KHUMS
SOME THOUGHTS ON KHUMS
Second (revised) edition -- October 1984
/ 1404
Third (revised) edition -- 1992 / 1412
This publication may not be printed without the permission of the writer.
ISBN 0-920675-11-5
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Richmond Hill, Ontario
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permission from Sayyid Muhammad Rizvi.