8/11/2019 The Islamic Tax

1/27

8/11/2019 The Islamic Tax

2/27

Presentedbyhttp://www.alhassanain.com & http://www.islamicblessings.com

Khums(TheIslamicTax)

Author

:

Sayyid

Muhammad

Rizvi

Preface

AnIntroductionToTheIslamicEconomicSystem

ChapterOne:KhumsInTheQuran&History

ChapterTwo

:Khums

On

The

Surplus

Or

Profit

Of

The

Income

2.TheCommericalExpenses

ChapterThree:ThrLegitimateWealthMixedWithIlligitimateWealth

ChapterFour:TheDistributionOfKhums

ChapterFive:SomeToughthsOnKhums

Preface

SincekhumsisanissuewithwhichaShi`ahMuslimisfacedatleastonceinayear,theneed

forasimpleand,atthesametime,comprehensivebookonthissubjecthasbeenfeltinour

communitysincealongtime.Andtherefore,whenthisbookletwaspublishedin1984in

Vancouver,itwas,alhamdulillah,verywellreceived.

In1990,Irevisedandexpandedthepreviouseditions.Afewpageswereaddeddealingwith

theverseofkhums(inChapterOne),andalsotheusageofkhumsduringthedaysofthe

ProphetandtheImamsofAhlu'l bayt(inChapterFour).Theseadditionswillgivethereader

abrieflookintothehistoryofkhums.Obviously,thesizeandpurposeofthebookletdidnot

Thelinked imagecannotbedisplayed.Thefilemay havebeen moved,renamed,or deleted.Verify thatthelink pointsto thecorrectfileand location.

8/11/2019 The Islamic Tax

3/27

Presentedbyhttp://www.alhassanain.com & http://www.islamicblessings.com

allowmetodealwiththisaspectofkhumscomprehensively.Achapterhasalsobeenadded

attheendtoexpressmythoughtsaboutsomeofthemoraland"political"sidesofkhums.

Finally,somepracticalissuesrelatedtokhumswerealsoaddedinChapterTwoforthosewho

liveintheWest.

Ihopethiseditionprovesmoreusefultothemembersofourcommunity.

Wamatawfiqiillabi'llah.

S.M.RizviToronto,CanadaDhu'lQa`dah1412

May1992

AnIntroductionToTheIslamicEconomicSystem

A.THEMIDDLEPATH

Islamisacompletewayoflife.Itisnotonlyconcernedwiththespiritualupliftmentofhuman

beings,itisequallyconcernedabouttheirmaterialandphysicalwellbeing.Islamguidesits

followersin

financial

and

economic

matters,

in

social

and

political

affairs,

and

also

in

moral

and

personalspheresofhumanlife.

AskhumsisanimportantpillaroftheIslamiceconomicsystem,itisappropriatetobrieflydescribe

thesystemitself.However,onemustalwaysrememberthattheIslamiceconomicsystemisnotin

itselfcomplete;itisapartoftheoverallsystemoflife.Islamisacompactsystemoflifeinwhich

allitsaspects(religious,ideological,social,politicalandethical)arewellsynchronized.Muslims

willsucceedonlyiftheyputthewholesystemintowork,andnotjustchooseandpickfromit

accordingtotheirlikesanddislikes.

Anyhow,for

this

booklet,

the

simplest

way

to

describe

the

Islamic

economic

system

is

by

highlightingitsdifferenceswithcapitalismandcommunism.

Capitalismisaneconomicdoctrinebasedontheideaofprivateownershipofthemeansof

productionanddistribution.Itisasysteminwhichthecapitalistisgivenafreehand;and

governmentdoesnotregulateanythingforthebenefitoftheworkers.Forexample,thereisno

8/11/2019 The Islamic Tax

4/27

Presentedbyhttp://www.alhassanain.com & http://www.islamicblessings.com

minimumorfairwage.Everythingisleftontheprincipleofsupplyanddemand.Therichgetricher

andthepoorgetpoorer.Povertyisequatedtoidleness;personalshortcomingsareconsidered

thechiefcauseofpoverty.Hence,initsidealsystem,capitalismhasnoroomforcompassionand

benevolencetowardsthepoorandtheneedy.(Aprominentexampleinourtimeofsuchathinking

wastheU.S.PresidentRonaldReagan.PattiDavis,Reagan'sdaughter,blamedherfather's

policiesfor

fostering

homelessness

in

the

United

States;

she

ridiculed

her

father's

anecdotes

about"welfarecheats"andhisviewthatpeopleare"homelessbychoice."SeeGlobe&Mail,

September21,1990.)AsimilarmentalityalsoexistedamongsomearistocratsofMecca.The

Qur'ansays,"Whenitissaidtothem,'GivecharityfromwhatGodhasgiventoyou,'the

unbelieverssaytothebelievers,'ShouldwefeedthepersonwhomGod,ifHewished,could

feed?'"(36:47)

ItwastoremedythissituationthatsomethinkersoftheWestpromotedtheideasofcommunism.

Theeconomicdoctrineofcommunismisbasedontheideaofcentralizedpublicownershipofthe

meansofproductionanddistribution.Thecommunistswenttotheotherextremeandcompletely

deniedtheconceptofprivateownership.Communismwasareactiontothevicesofcapitalism;

butareactionwhichtriedtocompletelysuppersaconceptingrainedinusbynature,thatis,

privateownership.Naturally,assoonasthemassesweregivenpoliticalfreedom,theyrebelled

againstcommunism.ThecollapseofthissysteminSovietUnionandEasternEuropeisaliving

testimonytothisfact.

Althoughcommunismhasfailed,ithadquiteanimpactontheeconomicpoliciesofmany

countries.QuiteafewWesterncapitalistcountries,topreventthespreadofcommunism,

modifiedtheireconomicsystemandcreatedwhatisnowknownaswelfarestates.Awelfarestate

allowsprovisionstopreventexploitationoftheworkersandtoprovideforthebasicneedsofeach

citizen.

Islamis"astraightpath;"andnaturally,itseconomicsystemisbasedonverybalancedstandards.

Islam,incontrarytocommunism,recognisestheconceptofprivateownership.But,incontraryto

capitalism,Islamhaslimitedthemeansofacquiringwealthtopreventtheexcessiveaccumulation

ofwealthinaminorquarterofthesociety.

TheIslamiceconomicsystemisbaseduponthebeliefthatonlyAllahistherealandactualowner

ofeverything.ButGodhasalsoimplantedtheconceptofownershipinournature;andthus,we

areallowedto"own"thewealthofthisworld.TheQur'ansays,"Whateverisintheheavensand

theearthbelongstoAllah."(2:284)Allahistheownerofthewholeuniverse.Itisinthiscapacity

thatHehasallowedustoowntheblessingsofthisworldbysaying,"Hehascreatedforyou

whateverthatisintheearth."(2:29)

However,Islamalsowantstopreventtheexcessiveaccumulationofwealthinthehandsofafew

8/11/2019 The Islamic Tax

5/27

Presentedbyhttp://www.alhassanain.com & http://www.islamicblessings.com

peoplesothesocietymaynotfallintotwoclasses:oneisoverstuffing,whiletheotherisstarving.

Thechanceofsuchasituationisveryreal.Alookatoneoftherichestnationintheworld,the

UnitedStatesofAmerica,anditsproblemofthepoor,hungryandhomelesspeoplewillbearus

out.TheQur'anjustifiestheconceptoftaxbysaying,"...sothat(thewealth)maynotbecomea

monopolyoftherichamongyou."(59:7)

IntheearlyperiodoftheIslamichistory,suchasituationactuallyoccurred.When`Uthmanbin

`Affanbecamecaliph,hehandledthepublicwealthinsuchamannerthatwithinashorttime,his

tribe,theUmayyads,becametherichestpeopleintheMuslimempire.Imam`AlibinAbiTalib,ina

famoussermon,explainsthereasonswhyhewasreluctanttoacceptthecaliphateafter

`Uthman'smurder.TheImamsays,"HaditnotbeenforthepledgeofAllahwiththelearned

peoplethattheyshouldnotbeindifferenttothegluttonyoftheoppressorandthehungerofthe

oppressed,Iwouldhavecastthereinofcaliphateonitsshoulders..."(SayyidarRazi,Nahju'l

Balaghah,sermonNo.3.)TopinthelistofprioritiesofImam`Ali'scaliphatewasthere

establishmentofsocialjusticeintheMuslimcommunity.Anditisthissameagendawhichcreated

strongoppositionto`Aliamongthosewhowereusedtospecialprivilegesduringtheprevious

caliphate.

IslamdoesnotonlyteachequalityoftheMuslimsintheeyesofAllah,butitalsopromotes

equalityineconomicsphere.However,"equality"inIslamdoesnotmean"similarity".Islamaims

toelevateallitsfollowerstothelevelofghina beingfreefromwant.Itisthisequalitywhich

Islamstrivesforinitseconomicsystem.

B.THEECONOMICEQUALITY

Tobringaboutthisequalityintheeconomicconditionofthepeople,Islamhasintroducedvarious

methods.Animportantmethodisthetransferringoftheexcesswealthfromthefortunatesector

ofthesocietytoitslessfortunatemembers.Thisisdoneontwodifferentlevels:onindividual

levelandoncollectivelevel.

OnIndividualLevel:Theeconomicequalityispursuedthroughthemoralandethicalteachingsof

charity.InArabic,thisisknownassadaqahandinfaq.TherearemanyversesintheQur'anwhich

commandtheMuslimstohelpothersvoluntarily.Therearemoreversesdealingwithvoluntary

charitythantheobligatorydues.Everyoneismorallyobligedtohelpothersaccordingtohisor

herownmeansandresources.

Firstlevelofcharity:

Theyaskyou(OMuhammad)astowhattheyshouldspend(inwayofcharity).Say,"Whatever

canbespared(fromyourwealthafteryourownexpenses)."(2:219)

8/11/2019 The Islamic Tax

6/27

Presentedbyhttp://www.alhassanain.com & http://www.islamicblessings.com

Secondlevelofcharity:

...Thepious(are)thosewho...spend(incharity)fromwhateverWehavegiventothem.(2:3)

Thirdlevel

of

charity:

Thepiouspeople(are)thosewhospend(benevolently)ingoodandbaddays.(3:134)

Inalltheselevels,onemustremembertofollowthepathofmoderation:neitherkeepyourhand

shackledtoyourneck(outofgreed),noroutspreaditcompletelyopen otherwiseyouwillsit

reproachedanddenuded.(17:29)

SomeoneaskedImamJa`farasSadiqaboutagroupofpeoplewhoareprosperouswhiletheir

Muslimbrothersareinsevereneed.Isitrightfortherichpeopletoeatanddrinksatisfactorily

whiletheirbrothersarehungry,speciallyduringthedifficultdays?TheImamsaid,"Surelya

MuslimisbrotherofaMuslim;hedoesnotoppresshisbrother,neitherabandonshimnor

depriveshim.TheMuslimsareobligedtoworkhardfortheirbrother,torelatetohim,tohelp

him,andtobecharitabletowardstheneedypeople."(Hasanb.HasanalHurral`Amili,Wasa'ilu

'shShi`ah,vol.11(Beirut:DarIhya'i'tTurathi'l`Arabi,1391AH)p.597.)

OnCollectiveLevel:Theeconomicequalityisguaranteedthroughtheobligatorytaxesonthe

excesswealthofeveryMuslim.InanidealIslamicsociety,theIslamicgovernmentisresponsible

forenforcingthelawsofIslamictaxeslikekhums,zakat,fitrah,khiraj,etc.Forexample,while

explainingtheroleofanImaminhiscapacityasaleader,ImamMusaal Kazimsays,"Imamisthe

heirofapersonwhohasnoheir,andheistheproviderofapersonwhohasno

provider."(Muhammadb.Ya`qubal Kulayni,alUsulu'lKafi,vol.1(Tehran:Daru'lKutubi'l

Islamiyya,1388AH)p.542.)

ThiseconomicsecurityistobeextendedtoallthesubjectsofanIslamicstate,eveniftheyare

nonMuslims.OnceImam`Alipassedbyanoldmanwhowasbeggingonthesideoftheroad.The

Imamasked,"Whatisthis?"Thepeoplesaid,"OAmiru'lmu'minin,heisaChristian."TheImam

said,"Youhaveusedhimuntilhebecameoldandisunable(toworkanylonger),andthenyou

havedeprivedhim(ofhisbasicneeds)!!Provideforhimfromthepublictreasury."(Al`Amili,

Wasa'il,vol.11,p.49.)

Inshort,Islamaimsateliminatingthe"need"(hajat),andelevatingtheneedypeopletothelevel

ofbeing"freefromwant"(ghani).

***Inthisbooklet,wetalkaboutjustoneaspectoftheIslamiceconomicsystemknownas

8/11/2019 The Islamic Tax

7/27

Presentedbyhttp://www.alhassanain.com & http://www.islamicblessings.com

khums.KhumsisoneoftheobligatorytaxesimposedbyIslamuponitsfollowers.Thereasonwhy

wearediscussingkhumsandnotzakat,isbecausethelatterrarelyappliestotheShi`ahMuslims

inEuropeandNorthAmerica.(Zakat,accordingtoShi`ahlaws,isobligatoryonnineitemsonly:on

goldandsilvercoins;oncamels,cowsandsheep;onwheat,barley,datesandraisins).Whereas

khumsappliestomostMuslims.

ChapterOne:KhumsInTheQuran&History

"Khums"literallymeans"onefifthor20%".InIslamiclegalterminology,itmeans"onefifthof

certainitemswhichapersonacquiresaswealth,andwhichmustbepaidasanIslamictax".The

Qur'an

mentions

it

in

the

following

verse:

Knowthatwhateverofathingyouacquire,afifthofitisforAllah,fortheMessenger,forthenear

relative,andtheorphans,theneedy,andthewayfarer...(8:41)

Inthisverse,theword"ghanimtum"hasbeenusedwhichhasbeentranslatedas"youacquire".

Asexplainedabove,itmeans"certainitemswhichapersonacquiresaswealth."Whatarethese

certainitems?AccordingtotheahadithoftheImamsofAhlu'lbayt,theitemswhichareeligible

forkhumsareseven:

1.the

profit

or

the

surplus

of

the

income.

2.thelegitimatewealthwhichismixedwithsomeillegitimatewealth.

3.minesandminerals.

4.thepreciousstonesobtainedfromseabydiving.

5.treasures.

6.thelandwhichadhimmikafirbuysfromaMuslim.

7.thespoilsofwar.

However,therearesomepeoplewhointerprettheword"ghanimtum"as"whateverofathing

youacquireasspoilsofwar,"thusconfiningtheobligationofkhumstothespoilsofwaronly.This

interpretationis

based

on

ignorance

of

the

Arabic

language,

the

history

of

khums,

the

Islamic

laws

andoftheinterpretationoftheQur'an.Tomakethispointcrystalclear,Iwouldliketoquotethe

followingargumentsfrommyfather,`AllamahSayyidSaeedAkhtarRizvi.Inreadingthefollowing

paragraphs,rememberthatthewordghanimtumhasbeenderivedfromalghanimah.

"TheMeaningofGhanimtum:ThefamousArabicdictionaryofal Munjid(byFatherLouisMa`luf

8/11/2019 The Islamic Tax

8/27

Presentedbyhttp://www.alhassanain.com & http://www.islamicblessings.com

ofBeirut)says,alghanimandal ghanimahmeans:(a)Whatistakenfromthefightingenemiesby

force.(b)Allearningsgenerally...Furthermore,thesayingalghunmbi'lghurmmeansthatthe

profitstandsagainstexpenses,i.e.,astheowneristhesoleproprietoroftheprofitandnobody

sharesitwithhim,thereforeonlyhebearsalltheexpensesandrisk.'(SeetheentryunderGNM;

inthe28theditionofalMunjid(Beirut:DarelMachreq,1986)itisonp.561.Alsoseeother

famousdictionaries

like

Lisan

al

`Arab

and

al

Qamus.)

This

implies

that

in

Arabic

language

al

ghanimahhastwomeanings:onethespoilsofwar,andtheother'profit'.Theabovequoted

proverbalsoprovesthat'profit'isnotuncommonmeaning.WhenawordintheQur'ancanbe

interpretedinmorethanoneway,itisincumbentupontheMuslimstoseekguidancefromthe

ProphetandtheAhlu'lbayt.Otherwise,theywouldbeguiltyoftafsirbi'rra'iy(interpretingthe

Qur'anaccordingtoone'sownpersonalviews);andthisisasinwhichpushesthesinnerinto

jahannam.

"TheHistoryofKhums:Khumsisoneofthosethingswhichwereintroducedby`Abdu'lMuttalib,

thegrandfatheroftheProphet,andcontinuedinIslam.ActinguponacommandofGodgivento

himindream,when`Abdu'lMuttalibrediscoveredthewellofZamzam,hefoundinitmany

valuablethingswhichwereburiedinitinveryremotepastbytheIsmailiteswhentheyfearedthat

theirenemieswouldusurpthem.When`Abdu'lMuttalibfoundthatburiedtreasure,hegave

awayitsonefifth(literally,khums)inthewayofGodandkepttheremainingfour fifthtohimself.

Thenitbecameacustominhisfamily;andafterthehijrahoftheProphet,thesamesystemwas

incorporatedinIslam.Thusthefirstkhumswasnotgivenfromthe'spoilsofwar',butfroma

buriedtreasure(whichisoneofthesevenitemseligibleforkhums.)

"TheIslamicLaws:NotasinglesectofIslamconfinesthemeaningofghanimahtothe'spoilsof

war'.Inadditiontothe'spoilsofwar'thefollowingitemsaresubjecttokhums:(a)Minerals:

eligibleforkhumsinShi`ahandHanafisects.(b)Buriedtreasure:eligibleforkhumsinallMuslim

sects(thatis,Shi`ah,Hanafi,Maliki,HanbaliandShafi`iy).

"TheInterpretationoftheQur'an:Asmentionedearlier,theinterpretationoftheQur'anmustbe

basedontheteachingsoftheAhlu'l bayt.Thewordghanimahintheverseunderdiscussionhas

clearlybeeninterpretedas'alfa'idatu'lmuktasabah theearnedprofit'byourImams.

"Toconclude,wecansaythatthewordghanimawasnevertreatedasbeingconfinedtothe

'spoilsofwar'byanysectofIslam;andasfarasourImamsareconcerned,itmeantmanythings

besidesthespoilsofwarrightfromthedayofImam`Ali(peacebeuponhim),astheauthentic

traditionsshow."(Rizvi,S.S.A.,YourQuestionsAnswered,vol.1(Daressalaam:BilalMuslim

Mission,1973)p.4446.)

WhathasbeenquotedabovecanalsobesubstantiatedfromthepracticeoftheProphetofIslam

himself.Forexample,whentheProphetsent`AmrbinHazmtoYemen,hewroteinstructionsfor

8/11/2019 The Islamic Tax

9/27

Presentedbyhttp://www.alhassanain.com & http://www.islamicblessings.com

himinwhich,amongotherthings,hesays,"...togatherthekhumsofAllahfromthegains[of

Yemenis]."(IbnKhaldun,Ta'rikh,vol.2,partII(Beirut:alA`lami,1971)p.54;IbnKathir,alBidayah

wa'nNihayah,vol.5(Beirut:alMa`arif,1966)pp.7677;IbnHisham,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

acknowledgesitbysaying,"YourmessengerhasreturnedandyouhavepaidthekhumsofAllah

fromthegains(al ghana'im)."(Abu`Ubayd,alAmwal(Beirut:Mu'assahNasir,1981)p.13;al

Hakim,Mustadrak,vol.1(Hyderabad:`UthmaniyyyaPress,1340AH)p.395.Formorereferences,

seeJa`farMurtadaal`Amili,alSah?hfiSirati'nNabi,vol.3(Qum:n.p,1983)p.309.)Itis

interestingtonotethattheBaniKilalobeyedtheProphet'sorderandsentthekhumsofitsgains

tohimwhilenowarhadtakenplacebetweentheMuslimsofYemenandtheunbelievers.Thisisa

clearindicationthatkhumswasnotrestrictedbytheProphettothespoilsofwar.

TheimportancegivenbytheProphettotheissueofkhumscanalsobeseeninhisadvicetothe

delegationofBani`Abdu'lQays.ItseemsthatBani`Abdu'lQays(whichwasabranchofRabi`ah)

wasnotaverystrongtribe.Moreover,inordertotraveltoMedina,theyhadtocrossanarea

inhabitedbytheMuzartribewhichwasagainsttheMuslims.Consequently,theBani`Abdu'lQays

couldnottravelsafelytoMedinaexceptduringthemonthsinwhichwarfarewasforbidden

accordingtotheArabcustom.

OnceadelegationfromBani`Abdu'lQayscametoMedinaandsaidtotheProphet,"Wecannot

cometoyouexceptintheharammonths[whenwarfareisforbidden],andtherearebetweenus

andyoutheunbelieversofMuzar.Therefore,pleasegiveussomeadvicethatwemaygiveto

thosewhomwehaveleftbehindandthatwemayentertheParadise[byactingonitourselves]."

TheProphetadvisedthemtobelieveinOneGod,establishprayer,payzakat,fastinthemonthof

Ramadhan,and"topaykhums(onefifth)ofwhateveryougain."(Bukhari,Sahihu'lBukhari,vol.

4(Beirut:Daru'l`Arabiyyah,n.d.)p.213;Abu`Ubayd,alAmwal,p.13.Thishasalsobeen

recordedbyotherSunnisourcesofhadithlikeSahihMuslim,SunanNisa'i,MusnadofAhmadbin

Hanbal,andSunanofTirmidhi.)ThecircumstancesoftheBani`Abdu'lQays theywereweak

andsmallinnumbers,andwerethuspreventedfromtravelingsafelytoMedina leavesnoroom

forinterpretingtheapplicationofkhumsintheabovehadithonspoilsofwarexclusively.

***Khumsiswajibonsevenitems;butinthisbookwewilldiscussonlytwoitems:(1)theprofit

orsurplusoftheincome,and(2)legitimatewealthwhichismixedwithsomeillegitimatewealth.

Thereasonforbeingselectiveinthisdiscussionisthattheotheritemseligibleforkhums(for

example,minesandminerals,preciousstonesandtreasure)arenotcommontoallpeopleand,

therefore,Idecidednottoburdenthereaderswhichdetailsaboutthoseitems.Anyonewho

wantsmoreinformationonrulesofthoseitemscancontactthereligiousscholarinhisorherlocal

8/11/2019 The Islamic Tax

10/27

Presentedbyhttp://www.alhassanain.com & http://www.islamicblessings.com

areaorwritetous.

ChapterTwo:KhumsOnTheSurplusOrProfitOfTheIncome

A.WHENTOPAYKHUMS

Khumsbecomeswajibatthebeginningofthenewfinancialyearontheprofitorsurplusofthe

pastyear'sincome.BEGINNING:The"beginning"ofanewyearmeansthetimewhentheprofitor

surplusoftheincomebecomesclear.Sowheneverthereisprofitorsurplusoftheincome,andit

isnotuseduponthehouseholdorcommercialexpensesofthatyear thenpayonefifthofitas

khums.

YEAR:Theconsiderationofthe"year"inkhumsisbecauseinmostcasesthesurplusoftheincome

becomesclearattheendoftheyear.Otherwise,thekhumsisactuallyassociatedwiththeprofit

orthesurplusoftheincomeassoonasitisknown,andtheownermaypaythekhumsbeforethe

endoftheyear.

HIJRAHORCHRISTIANCALENDAR:Ofcourse,oneisallowedtofixanydayoftheyear(orforthat

matter,thebeginningofafiscalyearaccordingtotheChristiancalendar)asthe"beginning"ofhis

year.Thenhemayeveryyearcountthesurplusofhisincomeonthatdayandpaykhums.Itis

alwayseasier

to

count

from

the

day

one

starts

earning.

B.DEFINITIONSOFINCOME,PROFIT&SURPLUS

Khumsiswajibontheprofitorsurplusofone'sincomeafterdeductingtheannualexpenditure.

Tomakethemeaningofthissentencemoreclear,letmeexplainthedefinitionof"income,"

"surplus"and"expenditure".

INCOME:Incomemeanswhateveryouearnfrombusiness,wageorsalary,dividendincome,orby

othermeansofpossessionrecognizedbytheshari`ah.

Iskhumsalsowajibongift,prize,legacy,charity,zakatandkhums?Accordingtomostpresent

mujtahids,itisprecautionarilywajibtopaykhumsfromsuchitemsalso.

By"legacy"wemeananythingbequeathedtoapersoninthewillofafriendorofsomeonenot

relatedtohim.

8/11/2019 The Islamic Tax

11/27

Presentedbyhttp://www.alhassanain.com & http://www.islamicblessings.com

However,thekhumsisnotliableondowryorinheritanceexceptwhenoneinheritsfromtheleast

expectedperson;forexample,averyremoterelativefromwhomonedoesnotexpecttoinherit.

By"dowry"(mahr)wemeanthemarriagegiftwhichthehusbandagreestopaytohiswifeatthe

timeof

marriage

or

whenever

she

demands

it.

In

Islam,

"dowry"

is

not

something

which

awoman

ownsatthetimeofdivorceoratthetimeofherhusband'sdeath;itisherrightwhichsheowns

immediatelyaftermarriagehasbeenconsummated.

SURPLUSORPROFIT:Incaseofawageearningperson,the"surplus"

oftheincomemeanswhateverremainsafterdeductingtheannualexpenditureofoneselfand

one'sdependents.

The"dependentsofaperson"meanthosepersonswhosemaintenanceisyourresponsibility.It

doesnotmakeanydifferencewhetherthemaintenanceofthesepersonsisobligatoryonyou(like

wife,childrenandparents)ornotobligatory(likearelative,afriendoranorphan).

Incaseofabusinessperson,the"profit"meanswhateverremainsafterdeductingtheannual

businessexpenseswhichincludestheperson'ssalary.

C.THEDEDUCTIBLEEXPENSES

Theexpenditurewhichistobedeductedfromtheincomeisoftwotypes:householdexpenses,

andcommercialexpenditure.

1.THEHOUSEHOLDEXPENSES(a)TheEligibleDeductions:

i.Theitems:

Thedeductiblehouseholdexpensesincludefood,drink,accommodation,transportation,

furniture,marriageexpenses,medicalexpenses,paymentofsadaqah,hajj,ziyarat,gifts,

donationsandcharity,payingdebts,legalpenalties,wagesofservants,insurancepremiums,the

amountdeductedfromyoursalaryformandatoryprovidentfundorformandatorypensionplan,

incometax,etc.

Incaseof"payingdebts",onlythedebtsfortheessentialneedscanbedeductedfromthe

income,notthepaymentofloanordebtwhichisforexpandingthebusiness,etc.Inthelatter

case,firstonehastopaykhumsfromthesurplusoftheincomeandthenpaysuchdebtsfromthe

remaining80%.

Thepremiumspaidfor"permanentlifeinsurance"cannotbecountedasdeductibleexpenses,

8/11/2019 The Islamic Tax

12/27

Presentedbyhttp://www.alhassanain.com & http://www.islamicblessings.com

ratheritisatypeof"saving"whichwillbepaideithertotheinsuredpersonhimself(atthe

maturityofthepolicy)ortohisheirs(incaseofhisdeathbeforethematurity).Likealltheother

savings,suchinsurancepremiumsareliableforkhums.

Butthepremiumspaidformostoftheotherinsuranceslikecar,fire,medicalandprotection

insurancecan

be

counted

as

deductible

expenses

and

deducted

from

the

annual

income.

Incaseofmandatorypension,youwillcountitaspartofyourincomewheneveryougetit,and

thenpaykhumsifyousaveanythingfromitinthatyear.

However,thenonmandatory"retirementsavingplan"isjustlikelifeinsurance youhavetopay

khumsonthemoneythatyousetasidethatyearforyourretirementsavingplan.Ifyouinvesta

largesuminsuchplansandthusfindyourselfwithoutenoughliquidassettopaykhums,thenyou

shouldworkoutaninstallmentplantopaykhumsinafewmonthstime.

ii.Istherealimitinhouseholdexpenses?

Allthesehouseholdexpensesdifferfrompersontoperson.Themannerandamountofthe

expenditureshouldbeconsideredaccordingtotheneedsandstatusofthepersonhimself.

Forexample,ifaperson'sannualincomeis$20,000andhisneedsandstatusrequirehimto

spend$10,000onhisannualhouseholdexpenses,butheexceedhislimitandspends$15,000

thenhemustpaythekhumsoneverythingover$10,000.

However,ifhelivesmeagerlyandonlyspends$7,000,thenhemustpaykhumsoneverything

over$7,000.Ifhistotalincomeandhisneedsareequal,thenthereisnokhumsonhim.

iii.CanIdeductforthelossinhouseholditems?

Ifthelossisinanitemwhichisneitherfortradenorforhouseholdconsumption,thenyoucannot

providecompensationfromyourincomebeforepayingkhums.

However,ifthelossisinanitemwhichispartofthehouseholdconsumption(likefurnitureor

clothes),thenyouareonlyallowedtoreplacethoseitemsbynewonesortorepairthemand

countthecostofreplacementorrepairintheannualexpenses.

***(b)RulesOnHouseholdExpenses:

i.Twosourcesofincome:

8/11/2019 The Islamic Tax

13/27

Presentedbyhttp://www.alhassanain.com & http://www.islamicblessings.com

Oneispermittedtodeductthehouseholdexpensesfromtheincomeevenifhehassomeother

wealthwhichisnotliableforkhums.Forexample,Ahmad'sannualexpenditureis$10,000.He

inherits$10,000fromhisfather,andhealsoearns$20,000duringthatyear.Hehastheoptionof

eitherusingthe$10,000inheritedmoneyforhisexpenditureandpaythekhumsfromtheentire

$20,000whichheearnedthatyear;ordeductingthe$10,000forhisannualexpenditurefromhis

income,and

pay

khums

from

the

remaining

$10,000

which

is

the

surplus

of

the

income.

The

$

10,000dollarswhichAhmadinheritedisnotliableforkhums.

ii.Newunusedhouseholditems:

Allnewitemsthathavenotbeenused(evenonce)bytheendofyourkhumsyearmustbe

countedasyoursavings.

Forexample,Ahmadhasfixedthe30thofJuneastheendofhis"year".Onthatdayherealizes

thathestillhas,forexample,10k.g.sugar,5k.g.salt,20k.g.ricewhichhasnotbeenusedinthe

"previousyear".Insuchacase,hecannotdeductthepriceoftheseremainingfoodstufffromthe

profitortheincomeofthatyear.Hecanonlydeductthepriceofthefoodwhichhadbeen

consumedintheyearwhichendedon30thJune.Therefore,thesefooditemsmustbeincludedin

calculatinghisannualsavings.

iii.Anearningwoman:

Itiswajibonanearningwomantopaykhumsfromthesurplusofherincomeifsheistheprovider

ofthefamily.Ifherhusbandorfatheristheprovider,thenshehastopaykhumsfromtheentire

amountofherincomewhichisinexcesstoherownexpenses.

Ifanonearningwomangetssomewealthfromherhusbandorfromanyotherperson,thenitis

wajibtopaythekhumsfromitprovideditismorethanherannualexpenses.Thisdoesnotapply

todowerorinheritancewhichisnotliableforkhums.

iv.Incomeofadependent:

Thesameappliestotheincomeofthepersonwhoseexpensesareprovidedbysomeoneelse.For

example,anearningpersonwhoseexpensesarebeingprovidedbyhisfather;hehastopay

khumsfromthesurplusofhisincome.

v.Twoincomefamily:

Ifthehusbandandwifebothareearning,andbothofthemcontributeinthefamilyexpenditure,

thenpracticallykhumshastobepaidbycalculatingthetotalincomeandthendeductingthetotal

8/11/2019 The Islamic Tax

14/27

Presentedbyhttp://www.alhassanain.com & http://www.islamicblessings.com

expenditureofbothofthemcollectively.(Intheory,theamountspentbythewifeonhousehold

expenseswillbeconsideredagifttothehusband whoisIslamicallyresponsibleforfamily

maintenance andthushisincome,andconsequentlyhiskhums,willincrease.)

vi.Aminor'sincome:

Khumsisnotwajibonanonbalighchild(boysbecomebalighatcompletionoffifteenlunaryears

andgirlsatcompletionofninelunaryears)oraninsaneperson.Soifanonbalighoraninsane

persongetsanywealthwhichismorethanhisorherannualexpenses,thenthereisnokhumson

thatwealthatthattimeoratthetimewhenheorshebecomesbalighorsanerespectively;orfor

thatmatter,itisnotwajibevenontheirguardians.

vii.Familyallowance:

Inmanywesterncountries,theparentsgetfinancialallowancefortheirchild/renfromthe

government.Isthisincomeeligibleforkhums?Suchaparenthastwooptions:

Eithertheparentspendsthemoneyforthechild'smaintenance;inthiscase,thefamilyallowance

hastobeincludedintheincomeoftheparentandcountedaccordingly.

Ortheparentkeepsthemoneyasideforthechild.Inthiscase,itisnoteligibleforkhums.

However,ifthechildisbaligh,thenkhumshastobepaidontheallowanceifitisnotusedbythe

endoftheyear.

viii.Khumsinaperson'sestate:

Ifapersondiesbeforetheendofhisfiscalyear,thenhowishisestatetobedivided?First,his

heirsshoulddeducthisexpenditureofthatyearuptothetimeofhisdeathfromhislegacy.Then

paykhumsfromthesurplusofhisremainingincome.Onlythencantheheirstaketheirshares

fromtheestate.

Iftheheirknewthatthedeceasedhadnotpaidkhumsfromhisestate,itisprecautionarilywajib

onthemtopaythekhumsbeforedividingtheestate.

2.TheCommericalExpenses

8/11/2019 The Islamic Tax

15/27

8/11/2019 The Islamic Tax

16/27

Presentedbyhttp://www.alhassanain.com & http://www.islamicblessings.com

theincreasedvalueonlywhenhesellsit.

?ifhehasnotboughtitbutcametoownthatitembyinheritance,etc.,thenkhumsisnotliable

onitsincreasedmarketvalueevenifhesellsit.

iv.Depreciation

in

or

loss

of

acommodity:

Ifthereisadecreaseinthecapital,oneispermittedtomakeitupbydeductingthatamountfrom

theprofitofthatyearbeforepayingkhums.Sothisadjustmentfordepreciationcanberegarded

asthe"expenditureofcommercialproduction"onwhichkhumsisnotliable.

(Someonebuysacommodityforbusiness,thenitsmarketvalueincreasesduringtheyearandhe

doesnotsellitduetonegligenceorinanticipationoffurtherincreaseinitsprice,thenbytheend

oftheyearitspriceagaindecreasestothesamevalue thenthereisnokhumsonpreviously

increasedvalue.But,asmentionedinNo.iiiabove,iftheincreaseinitsmarketvalueremainsthe

sameuptotheendofthatyear,thenhehastopaythekhumsfromitsincreasedvalue.)

v.Compensationfortheloss:

Canonedeductthecompensationforthelossesofhispropertyfromtheannualprofitorincome

andcountitasapartofhis"annualexpenses"?Iftheinsurancedoesnotcompensatetheloss,

thentherearethreepossibilities:

?ifthelossisinanitemwhichisapartofgoodsfortradingandthetradingisrestrictedtoone

typeofcommodity,thenoneisallowedtoprovidecompensationforthedestroyedgoodsfrom

theprofitsbeforepayingthekhums.Forexample,ifaperson'stradingwaslimitedtobuyingand

sellingofsugarandithappenedthat,duringtheyear,partofitwasdestroyedbybeingsunkorhe

madelossonitssale,thenheispermittedtoprovidethecompensationforitsdestructionorloss

fromtheprofitortheincomeandcountitintheannualexpenditure.

?ifthelossoccursinacommodityofatraderwhosetradingisnotrestrictedtoonetypeof

commodity,thenoneisallowedtoprovidecompensationfromtheprofitbeforepayingkhums.

However,itisprecautionarilybetternottodeductthecompensationforthelossofonesectionof

thetradefromtheprofitofanotherbeforepayingthekhums.

?ifthedestructionorlossoccurredinatradingcommodity,whilethetradermadeprofitfrom

activitiesoutsidetradingsuchasagricultureorthelike,insuchacase,itisprecautionarilybetter

nottoprovidecompensationforhistradinglossfromhisagricultureprofitbeforepayingthe

khums.

8/11/2019 The Islamic Tax

17/27

Presentedbyhttp://www.alhassanain.com & http://www.islamicblessings.com

vi.Sellinganitemonwhichkhumsiswajib:

Ifkhumsbecomesliableonanyitemoftrade,itisharamtosellitbeforepayingitskhums.

However,ifonesellsittoaShi`ahbeforepayingkhums,thetransactionwillbevalidandtheseller

willhavetopaythekhumsfromthepriceofthatitem.

vii.Partnershipwithonewhodoesnotpaykhums:

Thereisnoharminbecomingpartnerofapersonintradeorbusinesswhodoesnotpaykhums

"nobearerofburdenshallbeartheburdenofanother."(53:58)

D.INEVERPAIDKHUMSBEFORE

Apersonwhohasneverpaidkhumsinhislifeandthen,bythegraceofAllah,decidestopay

khums,forsuchapersontherearethefollowingpossibilities:

1.Itiswajibonhimtopaythekhumsfromeveryitemwhichhehasbought,builtorplantedand

whichisalsoinexcesstohisneeds.Forexample,anapartmentboughtforrentingpurposeora

taxifortransportationbusiness.

1.Ifsuchitemsareamonghisneeds(forexample,hisownhouseorhisowncar)then:

?ifhehascometoowntheseitemsfromtheprofitorthesurplusoftheincomeofthatsame

year,thenthereisnokhumsonthem.Forexample,in1965,heearned$25,000andinthesame

yearheboughtacarfor$7,000fromthatincome,thenthereisnokhumsonhiscar.

?ifhehascometoowntheseitemsfromtheaccumulatedsurplusofpreviousyears,thenitis

wajibtopaykhumsfromthoseitemsalso.Forexample,from1960to1965,apersonannually

earned$20,000.Thenattheendof1965,hebuysahouseof$80,000.Itisobviousthatthis

housewasnotboughtfromtheincomeofasingleyear.Inthiscase,hehastopaykhumson$

60,000whichwasdefinitelyfromthesavingsofthepreviousyears.

1.Ifaperson'sincomewasnotstable,insomeyearshehadprofitedandinsomehehadbeenin

loss,andhecannotdeterminewhetherheboughthisvariouspropertiesintheyearofprofitor

loss then,suchapersonshouldexplainhiscircumstancestothemujtahidandcometoa

compromisewithhimabouttheamountofkhums.Thiscanbedonebypersonalcontactwiththe

mujtahidorbycorrespondingwithhimorhisauthorizedrepresentative.(Mostleadingmujtahids

havetheirauthorizedrepresentativesinmajorpartsoftheShi`ahworld.)

8/11/2019 The Islamic Tax

18/27

Presentedbyhttp://www.alhassanain.com & http://www.islamicblessings.com

ChapterThree:ThrLegitimateWealthMixedWithIlligitimateWealth

A.DEFINITIONS

Itiswajibtopaykhumsfromawealthwhichismixedwithsomeillegitimatewealth.

By"illegitimate"wemeananythingthathasbeenacquiredbythemeansnotpermittedinthe

shari`ah,forexample,usury,gamblingorliquorbusiness.

By"mixed"wemeanthattheownerisunabletodistinguishtheamountortheitemswhichhave

cometohispossessionbylawfulandlegitimatemeansfromthosewhichhehasacquiredby

unlawfulmeans.

B.POSSIBILITIES

Insuchasituation,therearethefollowingpossibilities:

1.apersonwhocannotdistinguishtheamount,theitemandtheownerofthewealthacquiredby

unlawfulmeansfromthelegitimatewealth.Insuchacase,theonlywaytomakehisexisting

propertieslawfulistopaykhumsfromtheentirewealth.

1.apersonwhoknowstheamountortheitempossessedbyunlawfulmeansbutdoesnotthe

owneror

owners

then

he

must

give

that

amount

or

item

to

the

needy

as

charity

(sadaqah)

on

behalfoftheunknownowner.However,beforegivingthatamountoritemassadaqah,itis

precautionarilywajibtoaskthepermissionofthemujtahid.

1.Ifthepersonknowstherightfulownerbutdoesnotknowtheamountoftheunlawfully

acquiredwealth,thenhemustcometoacompromisewiththeowner.

1.Ifthepersonknowstheamountandalsotheowner,thenitiswajibforhimtoreturnthe

unlawfullyobtainedpropertytoitsrightfulowner.

ChapterFour:TheDistributionOfKhums

8/11/2019 The Islamic Tax

19/27

Presentedbyhttp://www.alhassanain.com & http://www.islamicblessings.com

A.THETWOSHARESOFKHUMS

Accordingtotheverseofkhums,thisIslamictaxisfor(1)Allah,(2)theMessengerofAllah,(3)the

nearrelativeoftheMessenger,(4)theorphans,(5)needy,and(6)strandedtraveler.

Thefirsttwosharesareclear:theybelongtoAllahandProphetMuhammadrespectively.The

thirdshare,thatof"thenearrelative"belongstotheinfallibleImamofthetime.Thelatterthree

sharesbelongtothoseoftheHashimitefamilywhoareorphan,needyandstrandedtraveler.

Obviously,AllahdoesnotcomeinpersontotakeHisshareofkhums;thereforetheProphet,as

Allah'srepresentativeonthisearth,usedtoreceivebothhisownshareofkhumsandthatof

Allah.WhatistobedonewiththeProphet'sshareafterhisdeath?TheSunnischolarsareingreat

disagreementwitheachotheronthisissue.Forexample,somesaythattheProphet'sshare

(whichobviouslyincludedtheshareofAllah)goestothecaliphwhomayuseitashepleases;

otherssayitgoestotheProphet'srelatives(theHashimites);andstillotherssaythatitshouldgo

totheMuslimsingeneral.(IbnRushd,Bidayatu'lMujtahid,vol.1(Cairo:al Maktabatu't

Tijariyyatu'lKubra,1952)pp.1314;377378.)

AccordingtotheShi`ahview,aftertheProphet'sdeath,thesharesofAllahandtheProphet

belongtohisrightfulsuccessor.AndthepresentrightfulsuccessoroftheProphetisImam

MuhammadalMahdi(uponwhombepeace).

SincethePresentImam,besidesowninghisownshareas"thenearrelative,"isalsotherightful

ownerofAllah'sandtheProphet'ssharesofkhums,thefirsthalfofkhumsiscommonlyknownas

"sihmu'lImam theshareoftheImam".

Thesecondhalfofkhumsisfortheorphan,theneedyandthestrandedtravelerfromthe

Prophet'sfamily,thatis,theHashimior,initsLatinform,theHashimite.AHashimiteistheone

who,fromhisfather'sline,isadescendentofHashim,thegreatgrandfatheroftheProphet.

However,theHashimiteswhodescendfromFatimah,thedaughteroftheProphet,have

preferenceoverotherHashimites.SincethedescendantsofFatimaharecommonlyknownas

"sayyid,pl.sadat,"thesecondhalfofkhumsisknownas"sihmu'ssadat theshareofthe

sayyids".(Innon Shi`ahpartsoftheArabworld,thesayyidsarecommonlyknownas"sharif,pl.

ashraf").

Thuswedividethekhumsintotwoequalshares:1.theshareofthePresentImam;2.theshareof

thesadat(thesayyids).

8/11/2019 The Islamic Tax

20/27

Presentedbyhttp://www.alhassanain.com & http://www.islamicblessings.com

Therecipientsofthesihmu'ssadatchangeallthetime:an'orphan'ceasestobelegallyanorphan

assoonashebecomesanadult;a'needy'ceasestobeaneedyassoonhebecomesfinancially

independent;andan'strandedtraveler'ceasestobeanstrandedtravelerassoonashereaches

home.

Butthe

recipient

of

the

sihmu

'lImam,

that

is

Imam

Muhammad

al

Mahdi

(upon

whom

be

peace),

willneverceasetobetheProphet's'nearrelative'andhisrightfulsuccessor.Therefore,hisrightis

perpetualandwillneverend.

B.THESIHMU'LIMAM

1.WHERESHOULDTHESIHMU'LIMAMGO?(a)DuringthePresenceoftheImam:Thefirsthalfof

khumsistheshareoftheImam.DuringthepresenceoftheImams,thesihmu'lImamaswellas

thesihmu'ssadatwasgiventothemdirectlyortotheirspeciallyappointedagents.TheImam,as

theheadofthesadat,wasalsoresponsiblefordistributionofsihmu'ssadatamongthesadat.

TheImams,sinceImamJa`farasSadiq'sdays,hadalsoinitiatedthesystemofwikalah

(deputyship)whosefunction,amongotherthings,wastocollectthekhumsandbringittothe

Imamordistributeitaccordingtohisinstructions.Forexample,aletterofImamMuhammadat

Taqi(a.s.)aboutthefinancialobligationsofShi`ahs,says:"...Asforthegainsandprofits,itis

obligatoryonthem[topaykhums]everyyear...Therefore,whosoeverhasanythingofthose

[itemsonwhichkhumsisapplicable],thenheshouldbringittomywak?l;andthepersonwho

livesfarawayshouldtryhisbesttobringittomywak?levenifittakessometime..."(Al `Amili,

Wasa'ilu'shShi`ah,vol.6,p.348349.)

DidtheImamsreleasetheShi`ahsfromtheobligationofkhumsatanytime?TheImamsnever

suspendedtheobligationofkhumsasanannualfinancialtax.However,thereareindividualcases

wheretheImamhadexemptedcertainpersonsfromthekhumsbecauseofthetougheconomic

circumstancesofthetime.Butsuchexemptionwereforindividualsandlimitedintime.

ThefactthatkhumsasanannualtaxontheShi`ahsingeneralwaswajibatalltimescanbeseen

fromthefollowings:OnceaShi`ahfromPersiawrotetoImam`AliarRiza(a.s.)askingtobe

exemptedfrompayingkhums.TheImamdidnotapprovehisrequestandwrote:"...Andthe

khumsisahelptousin[promotionof]ourreligion,[upliftmentof]ourfamily,andour

followers...Donotdepriveyourselvesofourprayersaslongasyoucanbecausepaying[the

khums]isthekeytosustenance,theforgivenessforyoursins...Wassalam."(Al`Amili,Wasa'ilu

'shShi`ah,vol.6,p.375

376.)MuhammadbinJa`faralAsadiwrotetoImamalMahdi(a.s.).Imamal Mahdi(a.s.)

answered,"Asforwhatyouhaveaskedabouttheissueofapersonusingourpropertywithout

8/11/2019 The Islamic Tax

21/27

Presentedbyhttp://www.alhassanain.com & http://www.islamicblessings.com

ourpermission,thenheshouldknowthatwhosoeverdoessoiscursedand[onthedayof

judgement]wewillbehisopponent...Andwhosoeverdevoursanythingfromourproperty

[withoutpermission],heisactuallydevouringfireandwillsurelyreachtheHell."(Ibid.,vol.6,p.

377.)

Sokhums

was

always

wajib

and

collected

by

the

Imams

directly

or

through

their

wakils.

(b)DuringtheGhaybatoftheImam:

Atthepresenttime,ourImam,MuhammadalMahdi(uponwhombehim),isinoccultation;and

hehasnotevenappointedanyoneashisspecialagent.Sowhatshouldbedonewithhisshareof

khums?

All`ulama'ofourtimeareunanimousinsayingthatduringtheperiodofoccultation,theshareof

thePresentImammustbeusedforthecauseswithwhichtheImamwouldagree.Theyalso

believethatthebestpersonstoknowsuchcausesarethemujtahids.Therefore,accordingtoall

ourpresent`ulama',sihmu'lImammustbehandedovertothemostlearnedandtrustworthy

mujtahidorbeusedinthewayauthorizedbysuchamujtahid.Theconditionofreligious

knowledgeandtrustworthinessareimportanttoguaranteetherightuseofsihmu'lImam.

Itisanindividual'sresponsibilitytotransferthesihmu'lImamtothemujtahid.Ifitisgiventothe

representativeofthemujtahid,thentheresponsibilitywillshiftfromthekhumspayertothe

representative.(Forexample,iftherepresentativeloosesthemoneybeforeitreachedthe

mujtahid,thenthekhumspayerisnolongerresponsibleforthat.)

Ifatrustworthypersonwhoisnotarepresentativeofthemujtahidagreestotakethesihmu'l

Imamtothemujtahid,then,incaseofbeinglost,theresponsibilitywillnotshiftfromthekhums

payertothatperson:eitherthemessengershouldmakeupthelossorthekhumspayerhasto

payagain.Inthelattercase,thekhumspayermayrequestthemujtahidtoexempthimforthat

year.

2.HOWISTHESIHMU'LIMAMUSED?

Themujtahidspendsthesihmu'lImaminthewaywhichhethinkswillbeagreeabletothe

PresentImamMuhammadalMahdi(uponwhombepeace).Themostimportantcausesforwhich

thesihmu'lImamisusedpresentlyarethefollowing:

1.providingthenecessaryexpensesofthepoorandneedyShi`ahIthna`Asharis;itmayalsobe

usedbythemujtahidduringnaturaldisasterslikeearthquake,famine,war,etc;

1.propagatingthereligionofIslamtothebelieversaswellasthenon believers;

8/11/2019 The Islamic Tax

22/27

Presentedbyhttp://www.alhassanain.com & http://www.islamicblessings.com

1.providingthehouseholdandacademicexpensesofthe`ulama'(thereligiousscholars)who

dedicatetheirlifeandeffortsinteachingandpreachingthereligionofIslamtothepeople.

1.providingtheexpenditureofreligiousestablishments,religiousschools,teachersandstudents.

Iwouldnotbewronginsayingthatmostofthesihmu'lImamdoesnotevenreachtothe

mujtahidsthemselves,ratheritisused,withtheirpermission,invariouspartsoftheShi`ahworld.

Many,if

not

most,

religious

and

charitable

works

being

done

by

the

Shi`ahs

in

the

West

today

are

fromsihmu'lImam.(However,whetheritisknownoracknowledgedbythepublicandthosewho

useit,isadifferentstory!)

AsanexampleforitemNo.4above,allowmetomentiontheHawza`Ilmiyya(religiouseducation

center)ofQum,Iran.Inearly1980'stherewereatleastfifteenthousandstudentsandteachersin

thatHawza.Allarefinancedcollectivelybytheleadingmujtahidsofourtime.Evenifwecount

fiftydollarsmonthlyscholarshipforthefifteenthousandstudentsandteachers,thetotalmonthly

budgetcomestosevenhundredandfiftythousanddollars.Therevenueforthisbudgetiskhums

andvariousotherscharitiesandendowmentfunds.

3.SIHMU'LIMAM'SROLEINTHEFINANCIALINDEPENDENCEOFTHEMUJTAHIDS:

Thesihmu'lImamhasalsoplayedanimportantroleinthefinancialindependenceofourgreat

`ulama'.UnliketheSunni`ulama'whoseappointmenttothepositionofmuftiorshaykhulIslam,

andtheirlivelihooddependsontherulerofthecountry,theShi`ahmujtahidsdonothavetorely

ongovernmentsorotherorganizationsfortheirpositionortheirlivelihood.Thispreventsany

unwarrantedinfluenceintheirfatwasanddecisionmakingprocess.Alookatthepoliticalfatwas

ofourmujtahidsduringthelastcenturywillprovethispoint.

Thisisnottoimplythattheintegrityofourmujtahidsdependsonkhums;theyhavetopreserve

theirindependenceandintegrityevenwithoutkhums.Afterall,themostimportantconditionina

mujtahidisthathemustbe`adil,thatis,piousandofuprightcharacter.Ifapersonwhohasgreat

knowledgeinIslambutisnotofuprightcharacterorisundertheinfluenceofatyrantandunjust

ruler,thenhewillnotbeacceptedasthereligiousleaderbythepeople.

Secondly,andmoreimportantly,theamountandflowofkhumshasnotalwaysbeenthesame;it

dependsontheoveralleconomicwellbeingoftheShi`ahcommunity.Whenthecommunityisin

goodeconomiccondition,thekhumsrevenueisgeneratedsatisfactorily;butifitisnotingood

economiccondition,thekhumsflowismeager.AlsorememberthatnotalleligibleShi`ahspay

theirkhums:someoutofignoranceandothersoutofnegligence.

C.THESIHMU'SSADAT

1.DURINGTHEPROPHET'STIME:

8/11/2019 The Islamic Tax

23/27

Presentedbyhttp://www.alhassanain.com & http://www.islamicblessings.com

ThefactthattheProphetusedtogivethekhumstohisHashimiterelativesexclusivelyisbeyond

anydoubt.(AtTabari,Tafsir,vol.13(Cairo:Daru'l Ma`arif,1958)p.553556;AhmadalJassas,

Ahkamu'lQur'an,vol.3(Beirut:Daru'lKitabi'l`Arabi,1916a)p.61,65;Abu`Ubayd,AlAmwal,

pp.136138.)EventhedescendantsofHashim'sbrothers(`AbdashShamsandNawfal)were

excludedfromthekhums.

JubayrbinMut`im(adescendentofNawfal)and`Uthmanbin`Affan(adescendentof`Abdash

Shams)werenotgivenanythingfromthekhumsofKhaybar.BothcametotheProphetand

complained,"OtheMessengerofAllah!Youhavegiven[thekhums]toBanialMuttalibbutleftus

outalthoughweandtheyareequallyrelatedtoyou."TheProphetsaid,"TheBanialMuttaliband

BaniHashimareoneandthesame."(Bukhari,Sahihu'lBukhari,vol.4,p.240;vol.5,375.Alsosee

atTabari,Tafsir,vol.13,p.556;alAmwal,p.137.)

2.AFTERTHEPROPHET'SDEATH:

AlthoughtheQur'anicinjunctionabouttherelativesoftheProphetisveryclearandisalso

supportedbythesunnahoftheProphet,unfortunately,therearoseagreatdifferenceofopinion

amongtheMuslimsaftertheProphet'sdeath.Obviously,thepeopleinpowerdidnotwantthe

Ahlu'l bayttogetaccesstothekhums.ThispolicyofdeprivingtheAhlu'lbaytoftheirrighthas

continuedsincewithashortbreakduringthereignof`Umarbin`Abdu'l`Azizwhodecidedto

giveatleastsomeofthekhumstotheBanuHashim.(AtTabari,Tafsir,vol.13,pp.556559;al

Hakim,Mustadrakvol.3,p.442;Formorereferencesonthisissue,seeal`Amili,AsSah?hfiSirah,

vol.3,pp.318321.)

3.HOWISSIHMU'SSADATDISTRIBUTED?

InkeepingwiththeQur'anicinjunctionandthesunnahoftheProphet,theShi`ahlawsaysthat

thesecondhalfofkhumsistheshareoftheHashimites,preferablythesayyidswhodescendfrom

Fatimah(peacebeuponherandherfather).

Thesihmu'ssadatcanbegiventothefollowingShi`ahIthna`Asharisayyids:

?1.thoseorphanswhoarepoor;

?2.thosewhoarepoorandneedy;

?3.anibnu'ssabil,thatis,atravelerwhohasnomoneytocontinuehisjourneybacktohishome,

providedhisjourneyisnotforanyunlawfulpurpose.Khumscanbegiventosuchasayyidto

continuehisjourneyevenifheisawealthypersoninhisowntown.

However,itisnotpermittedtogivekhumstoasayyidwhomyouknowwillspendanyofitina

sinfulact.Itisalsobetternottogivekhumstoasayyidwhopubliclyleadsanimmorallifelike

8/11/2019 The Islamic Tax

24/27

Presentedbyhttp://www.alhassanain.com & http://www.islamicblessings.com

drinkingalcohol,etc.

***Youcangivethesihmu'ssadattoadeservingsayyiddirectlywithoutchannelingitthrough

themujtahid.AccordingtoAyatullahalKhu'i,youdonotevenneedtoaskforhispermissionin

distributionofsihmu'ssadat.AlthoughAyatullahalGulpayganibelievesthatevensihmu'ssadat

mustbe

channeled

through

the

mujtahid,

he

has

given

ageneral

permission

to

all

those

who

followhimtodistributesihmu'ssadatdirectly.

ChapterFive:SomeToughthsOnKhums

A.

KHUMS:

A

CHARITY

OR

A

DUTY?

Inourevaluation,wejudgeapersonbyhisdeeds.Thisissobecausewe,ashumanbeings,cannot

knowthemotivesofthedoer.ButdoesAllahjudgethepeopleinthesameway?Allahwillnot

judgethepeoplebylookingattheirdeeds;Hewillinsteadjudgebylookingattheirmotives.The

Qur'ansays,"VerilyAllahaccepts(thegooddeeds)onlyfromthepiouspeople."(5:27)

Intheintroduction,wementionedtherearetwolevelsbywhichIslamaimstocreateand

preservetheeconomicequilibriuminsociety:individualandcollective.Under'individuallevel,'we

talkedaboutcharitywhichisavoluntarygooddeed.Under'collectivelevel,'wetalkedaboutthe

taxeswhich

Islam

has

made

obligatory

upon

the

Muslims.

Khumsandzakatcomeunderthesecondcategoryand,therefore,itshouldneverbelookedupon

asanactofcharity.Rather,itisaduty,anobligationwhichmustbefulfilledwhetheronelikesit

ornot.Infulfillingthisobligation,youmusttrainyourselftopaykhumsandzakatwiththe

intentionofseekingthepleasureofAllah.Itshouldbedonefisabili'llah.

WemustemphasizethatdoingadeedisonethingbutitsacceptanceorrejectionbyAllahis

somethingelse.Theformerdoesnotguaranteethelatter.Itisthemotivewhichwillbecrucialin

acceptanceorrejectionofone'sdeed.Tousekhums,whetheronapersonalororganizational

levels,as

aleverage

to

promote

oneself

is

very

detrimental

to

the

spirit

of

khums.

Iam

especially

concernedabouttheemphasisputonaccreditingas'donors'thepersonsororganizationswho

givekhumsforvalidIslamiccauses.Theyshouldtakeamomenttothinkwhetherthesihmu'l

ImamwhichtheyaregivingisownedbythemselvesorImamMahdi(uponwhombepeace)?Ifit

belongstothelatter,thenwhyinsistongettingcreditforitasthedonor?Ifanyacknowledgment

istobemade,shoulditnotgototheImam?

8/11/2019 The Islamic Tax

25/27

Presentedbyhttp://www.alhassanain.com & http://www.islamicblessings.com

B.DOOTHERSALSOGIVEKHUMS?

Anotherissueisthatofpride,orIshouldsayarrogance,ingivingkhums.Therearesomewhogive

khumsonaregularbasis(mayAllahincreasetheirnumbers),buthavealsobecomevictimof`ujb.

`Ujbmeans

asense

of

self

righteousness

in

which

one

looks

down

upon

others.

Such

people

think

thattheyaretheonlyoneswhopaykhums!

Thishappensbecauseofignoranceaboutothers.`Ujbdoesnotharmanyonebutitsownvictim.

Suchapersonwillsufferfromawrongsenseofprideandwilllosethemostimportantmeansof

spiritualdevelopmentknownasselfcriticism.

Oneshouldbeawarethateverycountryorgroupofpeoplegoesthroughfinancialupsand

downs.If,today,youarefinanciallyonagoodfootingandgivekhums,whileothersareonthe

receivingend thisdoesnotmeanthatthosewhoreceivekhumshavebeenthesameduringall

timesintheirhistory!ThebestcaseinourtimeisIndia:AftertheBritishcolonizationofthat

country,inparticularafteritsindependence,theMuslimsofIndiahavegonethroughavery

difficultfinancialcrisis.TheShi`ahshavesufferedevenmore.Theirpresentplightshouldnotbe

takenasasignthattheyhavealwaysbeenatthereceivingendofcharity.Therewasatimenot

longagowhentheShi`ahsofIndia(especiallyduringtheShi`iteOudhsultanateinNorthIndia)

werethemainfinancialsupportersofthecentersoflearninginIraq.(See,Cole,J.R.I,"'Indian

Money'andtheShi`iShrineCitiesofIraq,17861850,"MiddleEasternStudies,vol.22(1986)No.

4,pp.461480.)TheShi`ahsintheOudhandeveninthesouthernsultanatesofpreBritishIndia

hadcontributedgreatlytothegrowthoftheirfaithandcommunityinthatpartoftheMuslim

world.

Trainyourselftogivekhums,zakatandcharitywithoutinjuringthefeelingsoftherecipients.Allah

says,"Oyouwhobelieve!Donotnullifyyourcharitybyreproachandinjury(totherecipient),like

thepersonwhospendshiswealthtoshowittothepeople..."(2:264)

***C.KHUMSDEPENDENCYSYNDROME

Iwouldalsoliketoexpressmythoughtabouttheattitudewhichsomeofourreligious

organizationsinEuropeandNorthAmericahaveadoptedtotheissueofkhums.TheShi`ahsin

India,PakistanandEastAfricahavebuiltmanyreligiouscentersintheircountries.Aftermigrating

totheWest,itispleasingtonotethattheycarriedonthetraditionandhavebuiltreligious

centersintheiradoptedhomelands.

However,thereisoneimportantdifferencebetweentheimmigrantMuslimcommunitiesinthe

WestandtheirancestorsinAsiaandAfrica.Thelatterbuiltthecentersmainlybythe

8/11/2019 The Islamic Tax

26/27

Presentedbyhttp://www.alhassanain.com & http://www.islamicblessings.com

contributionsmadefromtheirownmoney.Whereastheformerhavetolargeextentbuilttheir

centerswiththekhumsfund.Idonotwanttoimplyorsuggestthattheuseofkhumsforsuch

purposesisnotright;butIamworriedaboutthehabitualdependencyonkhumsbyour

organizations.Ihavenamedthismentalityas"thekhumsdependencysyndrome".Wheneverwe

thinkofaworthwhileproject,weimmediatelylookatthesihmu'lImamasthefirstandthemain

sourcefor

financing

that

project.

This

is

not

to

deny

that

often

the

local

resources

are

not

sufficient.Butitseemstome(andIpraytoAllahthatIbewrong)thatwearegraduallyforgetting

howtogivefromtheremaining80%ofourexcesswealthtowardsworthwhilecauses,andare

gettingintothehabitofdependingonkhums!

***D.THOSEWHODONOTPAYTHEIRDUESASSEENBYIMAM`ALI(A.S.)

SomeShi`ahstaketheissueofpayingkhumslightly;theythinkthatgivingsomemoneyincharity

fromtimetotimeabsolvesthemoftheirduty.SuchShi`ahsapparentlydonotrealizethatnot

payingkhums,zakatorfitrah(whichareobligatorydues)amountstomisappropriationofthe

moneywhichrightfullybelongstotheImam(peacebeuponhim)andtheneedy,orphanandpoor

people.

TogetthefeelingofhowImam`Ali(peacebeuponhim)looksuponthemisappropriationofsuch

funds,Iwouldliketoquotesomepartsofaletterwhichhewrotetooneofhisofficersaboutthe

latter'smisappropriationofthepublicfund.Whilereadingtheletter,keepthefactinyourmind

thattheofficeraddressedinthisletterwasapparentlyacousinofImam`Ali(a.s.).Iwould

speciallyliketodrawtheattentionoftherespectedwakilsofthemujtahidsofourtimetothis

letter.

Imam`AlibinAbiTalibwrote:

"Assoonasitwaspossibleforyoutomisappropriatetheummah'strust,youhastenedtoturn

aroundandattack(them),andmadeaswiftleaptosnatchawaywhateveryoucouldfromtheir

propertymeantfortheirwidowsandtheirorphansasawolfsnatchesawoundedandhelpless

goat.Then,youhappilyloadeditofftoHijazwithoutfeelingguiltyforhavingmisappropriated

it...Itwasasthoughyouweresendingtoyourfamilywhatyouhadinheritedfromyourfatherand

mother!

"GlorybetoAllah!DoyounotbelieveintheDayofJudgement,ordoyounotfeartheexactionof

account?O'youwhowereconsideredbyusamongthemenpossessedofmind,howcanyou

enjoyfoodanddrinkwhenyouknowthatyouareeatingtheunlawfulanddrinkingtheunlawful.

Youare...marryingwomenwiththemoneyoftheorphans,thepoor,thebelieversandthe

mujahidintowhomAllahhasdedicatedthismoney...FearAllahandreturntothesepeopletheir

properties.IfyoudonotdosoandAllahgrantsmepoweroveryou,Ishallexcusemyselfbefore

8/11/2019 The Islamic Tax

27/27

Presentedbyhttp://www.alhassanain.com & http://www.islamicblessings.com

AllahandstrikeyouwithmyswordwithwhichIdidnotstrikeanyonebutthathewenttoHell.

"ByAllah,evenifHasanandHusaynhaddonewhatyoudidtherewouldhavebeennoleniency

withmeforthemandtheycouldnothavewontheirwaywithmetillIhadrecoveredfromthem

therightanddestroyedthewrongproducedbytheirunjustaction.IswearbyAllah,theLordofall

beings,that

Iwould

not

be

pleased

to

regard

the

people's

money

which

you

have

appropriated

as

lawfulformeandtoleaveittomysuccessorsbywayofinheritance.

"Mindyourselfandconsiderforawhileasthoughyouhadreachedtheendoflifeandhadbeen

buriedundertheearth.Thenyouractionswillbepresentedtoyouintheplacewherethe

oppressorcries'Alas'whilehewhowastedhislifeyearnsforreturn(totheworld),buttimewas

nonetoescape.(38:3)"(Razi,Nahju'lBalaghah,LetterNo.41.)