This text deals with the Islamic obligation of the payment of Khums, its basis in the Qur'an and tradition, its legal limits, and the modes of its distribution.
- Khums, An Islamic Tax
- Preface
- An Introduction To The Islamic Economic System
- Khums In The Qur'an & History
- Khums On The Surplus Or Profit Of The Income
- A. When To Pay Khums
- B. Definitions of Income, Profit & Surplus
- C. The Deductible Expenses
- 1. The Household Expenses
- 2. The Commercial Expenses
- (a) The Deductible Expenses:
- (b) Rules On Commercial Expenditure:
- i. Investment capital:
- ii. Increase in by-product of a khums-free commodity:
- iii. Increase in market value of a khums-free commodity:
- iv. Depreciation in or loss of a commodity:
- v. Compensation for the loss:
- vi. Selling an item on which khums is wajib:
- vii. Partnership with one who does not pay khums:
- D. I Never Paid Khums Before
- The Legitimate Wealth Mixed With Illegitimate Wealth
- The Distribution of Khums
- Some Thoughts On Khums