After heart's cleansing and purification with a true repentance which are the most desirable and essential deeds of this month; purification and cleansing of eatables, clothing, housing, automobile ...etc. and payment of khums is most desirable and compulsory, because, it has been mentioned in the traditions that Allah (the Glorious, the Exalted), has established (khums) for the purification of man's wealth. Therefore, from these consideration it is up to the watchful wayfarer to pay his Khums dues at the beginning of the month so that his food, clothing and other acts become lawful (halal).
In traditions, the point which has been emphasized a lot is that the Holy month of Ramadhan is the beginning of the new year, and if it was passed well and good, the entire year will pass well and good. From this consideration, those prudent wayfarers who believe that a human being's deeds and actions influence his characteristics and affairs; and further, this influence is more effective especially during the Holy Month of Ramadhan because it is the beginning of the year, and all the future happenings of good and evil during the coming year are predestined in this Holy Month. Therefore, one should make himself readied for performance of special deeds of this month, especially for the deeds of its first day and should not neglect the recital of most famous and exalted prayer consisting of most sublime themes in the tradition quoted from Imam al-Sadiq [a] in the book of Iqbal. Khums: According to Shi'I school of thought, Khums is to be levied in an equitable manner on all agricultural and commercial profits and all natural resources whether above or below the ground - in short, on all forms of wealth and income. It applies equally to a green grocer with his stall outside the mosques as to the shipping or mining magnate. They must all pay one-fifth of their surplus income, after customary expenses are deducted to the Islamic ruler so that it enters the treasury [Tr].