One of the economic responsibilities of the Muslims is paying khums; which means that on certain items 1/5 or 20% must be paid to the Mujtahid, to be used for specific things.
Issue 379: Khums is wajib on seven things:
1. Profit or gains from earnings.
4. Spoils of War.
5. Gems that have been obtained from the sea by diving.
6. The halal wealth that is mixed with haram wealth.
7. The land which a Kafir dhimmi1 (A non-Muslim living under the protection of the Islamic Government) purchases from a Muslim.
Issue 380: just like Salat and Fasting, the paying of khums is one of the wajibat, and anyone who possesses one of the seven things listed above, must act according to that which will follow (in relation to the paying of khums).
One of the instances of khums that include most people in the society is giving Khums on that which exceeds a person and his families' yearly expenses (benefit/profit from working).
Islam respects a person working and earning, and therefore allows the necessity of one's needs over that of paying the Khums.
Therefore, one who can secure his (financial) needs from his earnings, and if after securing his (financial) needs, nothing remains at the end of the year, khums will not be obligatory on him.
But, if after working out all the normal expenses for his life (and the maintenance of his family) according to his (social) status and needs, and without being extravagant or miserly, if something remains at the end of the year, 1/5 (or 20%) of that which remains must go towards the specified expense (of khums), and 4/5 (80%) of the amount that is left can be put into one's savings.
Issue 381: Until khums has been paid on one's property, one is not able to spend from that property, meaning, one is not allowed to eat that food on which khums has not been taken out on, and similarly one is not allowed to spend that money on which Khums has not been taken out on, to buy things.
Issue 382: If at the end of the year, the provisions or foods such as rice, oil, or tea, that had been purchased from ones wealth for use during the year, remain in excess (my extra remains), then khums must be paid on them (the excess).
Issue 383: If a non-baligh child has some money, and from that money receives a profit, the paying of the khums becomes wajib on the child's guardian, and if he does not pay the khums for this property, then once the child becomes baligh, he must pay the khums.
Issue 384: The khums is to be divided into two portions - half of which is called sahm Imam az-Zaman (a) and must be given to the Mujtahid who is Jam' al-Sharait or his representative - and the other half which must be given to poor sayyids or sayyids who are orphaned or a sayyid who has been stranded on a trip.
- 1. The Christians, Jews and Zoroastrians that have made a contract with the Islamic ruler that they will pay a certain amount of money in tax, and that they will accept the specific conditions (that are listed in the detailed books of fiqh), are called K‚fir »himmi, and their lives and properties are protected (in exchange for paying the tax and accepting the conditions).