Alhassanain(p) Network for Heritage and Islamic Thought

Notes

[1] Tanqih al-Maqal, vol.1, p.205.

[2] Al-Tusi, Rijal.

[3] Al-Najashi.

[4] Al-Tusi, Rijal.

[5] Al-Najashi.

[6] Al-Tusi, Rijal.

[7] Ibid.

[8] Tanqih al-Maqal, vol.1, p.211.

[9] Al-Barqi, Rijal. Mu‘jam Rijal al-Hadith, vol.4, p.47. In Tanqih al-Maqal, vol.1, p.211, Shaykh al-Tusi numbered Ja‘far b. Ibrahim al-Hadrami as one of the companions of Imam al-Rida.

[10] Al-Tusi, Rijal.

[11] Ibid.

[12] Ibid.

[13] Tanqih al-Maqal, vol.1, p.266.

[14] Mu‘jam Rijal al-Hadith, vol.4, p.286.

[15] Al-Barqi, Rijal.

[16] Tanqih al-Maqal, vol.1, p.271.

[17] Al-Tusi, Rijal.

[18] Mu‘jam Rijal al-Hadith, vol.4, p.341.

[19] Ibid, p.350. Al-Tusi, Rijal.

[20] Mu‘jam Rijal al-Hadith, vol.4, p.470.

[21] Ibid, p.372.

[22] Ibid, vol.5, p.15.

[23] Ibid, p.77.

[24] Al-Tusi, Rijal.

[25] Al-Mufid, al-Irshad. Tanqih al-Maqal, vol.1, p.303.

[26] Al-Tusi, Rijal.

[27] Mu‘jam Rijal al-Hadith, vol.5, p.158.

[28] Ibid, p.164.

[29] Ibid, p.166.

[30] Al-Tusi, Rijal.

[31] Mu‘jam Rijal al-Hadith, vol.5, p.185. Tanqih al-Maqal, vol.1, p.317.

[32] Al-Najashi. Al-Tusi, Fihrast.

[33] Al-Tusi, Rijal.

[34] Al-Najashi.

[35] He was called al-Rajani, for he lived at a valley called Rajan in Najd (in Saudi Arabia).

[36] Mu‘jam Rijal al-Hadith, vol.6, p.13.

[37] Ibid, p.66. Tanqih al-Maqal, vol.1, p.333.

[38] Ibid, p.93.

[39] Ibid, p.96.

[40] Al-Kashi, Rijal.

[41] Al-Tusi, Rijal.

[42] Ibid.

[43] Al-Najashi.

[44] Mu‘jam Rijal al-Hadith, vol.6, p.171.

[45] Ibid, p.163. Tanqih al-Maqal, vol.1, p.356.

[46] Ibid, p.172.

[47] Ibid, pp.174-175.

[48] Al-Kahsi.

[49] Tahdhib al-Tahdhib, vol.2, p.433.

[50] Ibid, p.434.

[51] Tanqih al-Maqal, vol.1, p.358.

[52] Ibid, p.359.

[53] Al-Najashi.

[54] Al-Tusi, Rijal.

[55] Ibid.

[56] Ibid.

[57] Ibid.

[58] Tanqih al-Maqal, vol.1, p.362.

[59] Mu‘jam Rijal al-Hadith, vol.6, p.220.

[60] Al-Tusi, Rijal.

[61] Ibid.

[62] Tanqih al-Maqal, vol.1, p.368. Mu‘jam Rijal al-Hadith, vol.6, p.229.

[63] Tanqih al-Maqal, vol.1, p.370.

[64] Ibid.

[65] Al-Kashi.

[66] Tanqih al-Maqal, vol.1, p.371.

[67] Mu‘jam Rijal al-Hadith, vol.6, p.272.

[68] Tanqih al-Maqal, vol.1, p.376.

[69] Al-Kashi.

[70] Mu‘jam Rijal al-Hadith, vol.6, p.278.

[71] Tanqih al-Maqal, vol.1, p.375.

[72] Ibid, p.374.

[73] Al-Kashi.

[74] Al-Tusi, Rijal.

[75] Al-Najashi.

[76] Al-Tusi, Rijal.

[77] Al-Tusi, Rijal. Mu‘jam Rijal al-Hadith, vol.7, p.14.

[78] Ibid. Ibid, p.30.

[79] Mu‘jam Rijal al-Hadith, vol.7, p.82. Tanqih al-Maqal, vol.1, p.404.

[80] Ibid, p.83. Ibid.

[81] Al-Tusi, Rijal, p.120.

[82] Ibid.

[83] Ibid.

[84] Mu‘jam Rijal al-Hadith, vol.7, p.100.

[85] Al-Tusi, Rijal, p.120.

[86] Ibid.

[87] Ibid.

[88] Al-Najashi.

[89] Mu‘jam Rijal al-Hadith, vol.7, p.170.

[90] Ibid, p.173.

[91] Al-Tusi, Rijal.

[92] Ibid.

[93] Ibid.

[94] Ibid.

[95] Mu‘jam Rijal al-Hadith, vol.7, p.190.

[96] Ibid, p.200.

[97] Ibid, p.202.

[98] Ibid, p.215.

[99] Al-Najashi.

[100] Al-Tusi, Rijal.

[101] Mu‘jam Rijal al-Hadith, vol.7, p.249.

[102] Ibid, p.225.

[103] Ibid.

[104] Al-Najashi.

[105] Al-Kashi.

[106] Ibn al-Nadim, Fihrast.

[107] Al-Kashi.

[108] Ibid.

[109] Ibid.

[110] Ibid.

[111] Ibid.

[112] Ibid.

[113] Majjma‘ al-Bahrain, maddat nur.

[114] Al-Kashi.

[115] Ibid.

[116] Ibid.

[117] Ibid.

HIS COMPANIONS AND THE REPORTERS OF HIS TRADITIONS (03)

165. Zakariya bin ‘Abd Allah

He was called al-Fayyad. He was given the kunya of Abu Yahya. Shaykh al-Tusi numbered him as one of the companions of Imam al-Baqir, peace be on him. He reported on his authority. He said: [I heard Abu ‘Abd Allah (al-Sadiq), peace be on him, say:] “After Allah’s Apostle, some people have position (with us) as Aaron had with Moses and his followers, some are the same as those who followed the Calf.” He has a book. A group (of narrators) reported the book on his authority.[1]

166. Zuhayr al-Mada’ini

He was among the companions of Imam al-Baqir, peace be on him. He reported on his authority and on the authority of Imam al-Sadiq, peace be on him. Hammad b. ‘Uthman reported on the authority of Zuhayr.[2]

167. Zyyad al-Ahlam

He was a retainer. He was from Kufa. He was among the companions of Imam al-Baqir, peace be on him. He reported on his authority and on the authority of Imam al-Sadiq, peace be on him. It was narrated in al-Tahdhib: “ Imam al-Baqir, peace be on him, saw Zyyad in Mecca. Zyyad’s skin cracked. So, the Imam said to him: ‘From where did you enter into ihram?’ ‘From Kufa,’ replied Zyyad. ‘Why?’ the Imam, peace be on him, asked. ‘I have heard from some of you that the distant ihram (the state of ritual consecration) is great in reward,’ replied Zyyad. ‘What you have heard if false,’ explained the Imam.”[3]

168. Zyyad al-Aswad

He was called al-Ban. He was from Kufa. He was among the companions of Imam al-Baqir, peace be on him. He reported on his authority and on the authority of Imam al-Sadiq, peace be on him.[4] We have mentioned him in Part 1 of this book.

169. Zyyad bin Abï al-Hallal

Shaykh al-Tusi numbered him as one of the companions of Imam al-Baqir, peace be on him, and of Imam al-Sadiq, peace be on him. Al-Barqi said: “He was a reliable Kufan.” Al-Najashi said: “He has a book.”[5]

170. Zyyad bin Abï Raja’

Shaykh al-Tusi numbered him as one of the companions of Imam al-Baqir, peace be on him. He reported on his authority and on the authority of Imam al-Sadiq, peace be on him. Al-Najashi said: “He was a reliable Kufan.”[6]

171. Zyyad bin Abï Zyyad

He was called al-Manqari al-Timimi. He was among the companions of Imam al-Baqir, peace be on him.[7]

172. Zyyad bin al-Aswad

He was called al-Najjar. He was among the companions of Imam al-Baqir, peace be on him. He was an unknown Imami Shi‘ite.[8]

173. Zyyad bin Sawqa

He was called al-Bajali al-Kufi. He was a retainer. He belonged to the next generation. He was given the kunya of Abu al-Hasan. He was the retainer of Jareer b. ‘Abd Allah. Shaykh al-Tusi numbered him as one of the companions of Imam al-Baqir, peace be on him. Al-Barqi also numbered him as one of the companions of Imam al-Baqir, peace be on him. He (Zyyad) reported on the authority of Imam al-Sadiq, peace be on him.[9]

174. Zyyad bin Salih

He was called al-Hamadani al-Kufi. He was among the companions of Imam al-Baqir, peace be on him.[10]

175. Zyyad bin ‘Isa

He was given the kunya of Abu ‘Ubayda. He was called al-Hadhdha’. He was from Kufa. He was a retainer. He was reliable. He reported on the authority of Imam Abu Ja‘far (al-Sadiq), peace be on him, and of Abu ‘Abd Allah (al-Sadiq). Al-Aqiqi al-Alawi said: “Abu ‘Ubayda al-Hadhdha’ had a good position with the family of Mohammed, peace be on him. He accompanied Abu Ja‘far (al-Baqir), peace be on him, to Mecca. He has a book. ‘Ali b. Ri’ab reported the book. Shaykh al-Tusi numbered him as one of the companions of Imam al-Baqir and of al-Sadiq, peace be on them. In the biography of Salim bin Abï Hafs, al-Kashi reported on the authority of Fudal al-A‘war, on the authority of Abu ‘Ubayd al-Hadhdha’ who said: [I said to Abu Ja‘far (al-Baqir) that Salim b. Abï Hafsa asked me: ‘Have you not heard that whoever dies and has no Imam dies as those before Islam died?’ ‘Yes,’ replied. ‘Who is your Imam?’ he asked me. ‘My Imams are the family of Mohammed, may Allah bless him and his family,’ I replied. ‘By Allah, I think you do not know your Imam,’ he said. Abu Ja‘far (al-Baqir), peace be on him, said: ‘Woe unto Salim! Does he know what the rank of the Imam is? It is greater and better than what Salim and all the people think.’” In the biography of Zyyad b. ‘Isa, al-Kashi reported: ‘When Abu ‘Ubayda, Zyyad b. ‘Isa, died, Abu ‘Abd Allah (al-Sadiq), peace be on him, said to al-Arqat: ‘Let us go to pray over Abu ‘Ubayd Allah.’ He (al-Arqat) said: ‘So, we set off. When we arrived at his grave, the Imam invoked Allah for, saying: ‘O Allah, relieve Abu ‘Ubayda! O Allah, lighten his grave! O Allah, add him to your Prophet!’ He (Abu ‘Abd Allah) did not pray over him. So, I (al-Arqat) asked him: ‘After the burial, is there a prayer over the dead?’ ‘No,’ he replied, ‘only supplication.’”

Ibn Idris reported: “When Abu ‘Ubayda had died, his wife came to Abu ‘Abd Allah (al-Sadiq), peace be on him. She wept, and she then said to him: ‘Abu ‘Ubayda died a stranger!’ Abu ‘Abd Allah, peace be on him, said: ‘No! Abu ‘Ubayda is not a stranger. He belongs to us, the members of the House (ahl al-Bayt).[11]

176. Zyyad bin ‘Isa

He was from Kufa. He sold fine cloth. He was among the companions of Imam al-Baqir, peace be on him.[12]

177. Zyyad bin al-Mundhir

He was given the kunya of Abu al-Jarud. He was called al-Hamadani, al-Kharifi, al-A’ma (the blind one). He said : “I was born blind. I have never seen the world.”[13] He reported on the authority of Imam al-Baqir, peace be on him, and of Abu ‘Abd Allah (al-Sadiq), peace be on him. He has an origin (book), and he has the Book of al-Tafsïr. He learned the book from Imam al-Baqir. His doctrine was Zaydi. The Zaydi Jarudis are ascribed to him.[14] He has been dispraised in many traditions. Abu Usama reported on the authority of Abu ‘Abd Allah (al-Sadiq), peace be on him, who said: “Abu al-Jarud will not die but astray.” Abu Basïr reported on the authority of Abu ‘Abd Allah (al-Sadiq), peace be on him, who said: “ Kathïr al-Nawa, Salim bin Abï Hafs, and Abu al-Jarud are liars and unbelievers. May Allah curse them.”

Imam al-Khu’i regarded this tradition as weak. He regarded Abu al-Jarud as reliable. For Abu al-Jarud has been mentioned in the chain of the authorities of “Kamil al-Zyyarat”. His author, Mohammed b. Ja‘far b. Qolwayh, testified the truthfulness of all the narrators of his book. Besides, in “al-Risala al-Adadiya”, shaykh al-Mufïd said: “He (Abu al-Jarud) was among the main figures, from whom (the people) took the lawful, the unlawful, religious opinions, and legal precepts, whom no one slanders and dispraises.

In his Tafsïr, ‘Ali b. Ibrahim testified the truthfulness of all those who have been mentioned in his chain of authorities. He (Zyyad) reported on the authority of Abu Ja‘far (al-Baqir), peace be on him. Kuthayr b. Abbas reported on his authority the explanation of the words of Him, the Exalted: “When the angels said: O Mariam, surely Allah gives you good news with a Word from Him (of one) whose name is the Messih, ‘Isa son of Mariam.”

Imam al-Khu’i added: [Then Shaykh al-Saduq said:] “My father related to us on the authority of Mohammed b. al-Husayn b. Abï al-Khattab, on the authority of al-Husayn b. Mahbub, on the authority of Abu al-Jarud, on the authority of Abu Ja‘far (al-Baqir), on the authority of Jabir b. ‘Abd Allah al-Ansari, who said: ‘I come to Fatima (the Prophet’s daughter). There was a tablet between her hands. The names of the trustees (of the Prophet) were in the tablet (lawh). She numbered twelve (trustees). The last of them was al-Qaa’im (the one who will rise), may Allah quicken his appearance. Three of them were with the name of Mohammed. Four of them were with the name of ‘Ali, peace be on them.”[15]

178. Zyyad, the Retainer of Abu Ja‘far

Shaykh al-Tusi numbered him as one of the companions of Imam al-Baqir, peace be on him.[16]

179. Zyyad al-Hashimi

He was their retainer. He was from Kufa. He was among the companions of Imam al-Baqir, peace be on him.[17]

180. Zayyd al-Ajjra

Shaykh al-Tusi numbered him as one of the companions of Imam al-Baqir, peace be on him. He was an unknown Imami Shi‘ite.[18]

181. Zayyd bin Sulayt

Shaykh al-Tusi numbered him as one of the companions of Imam al-Baqir, peace be on him. He was an unknown Imami Shi‘ite.[19]

182. Zayyd al-Shahham

He was given the kunya of Abu Usama. He was called al-Azdi al-Kufi. Shaykh al-Tusi numbered him as one of the companions of Imam al-Baqir, peace be on him, and of al-Sadiq, peace be on him. In al-Fihrast, the Shaykh said: “Zayd has a book.” Shaykh al-Mufïd said: “Zayd was among the knowledgeable companions of Imam al-Sadiq, peace be on him. He was among the main figures, from whom (the people) took the lawful, the unlawful, religious opinions, and legal precepts, whom no one slanders and dispraises.”

Zayd reported: “I circumambulated the Kaaba. I was hand in hand with Abu ‘Abd Allah (al-Sadiq), peace be on him. His tears were flowing down his cheeks. He, peace be on him, asked me: ‘Do you not know what my Lord had done for me?’ He wept and supplicated. Then he said to me: ‘O Shahham, Sudayr, and ‘Abd al-Salam b. ‘Abd al-Rahman were in prison. I provoked Allah for them. So, He released them.”[20] This narration shows that Zayd was reliable, and that was of great importance. Other traditions have been mentioned about his truthfulness and his relationship with the Imams.

183. Zayyd bin Qaddama

Shaykh al-Tusi numbered him as one of the companions of Imam al-Baqir, peace be on him.[21]

184. Salim bin Abï Hafsa

He was the retainer of the son of Ajeel al-Kufi. He reported on the authority of Imam ‘Ali b. al-Husayn, Mohammed al-Baqir, and Ja‘far al-Saqid, peace be on them. He was given the kunya of Abu al-Hasan, and Abu Younis. He has a book.[22] Al-Kashi reported some accounts about him. The accounts show that Salim was weak, and that he deviated from the truth. Al-Kashi reported on Zarara, who said: “I met Salim b. Abï Hafsa. He said to me: ‘Zarara, woe unto you! Abu Ja‘far said to me: ‘Tell me about the date-palms in Iraq. Do they grow vertically or horizontally?’ ‘They grow vertically,’ I replied. He said: ‘Tell me about your dates. Are they sweet?’ He asked me about date-palms: ‘How do they give dates?’ I told him about that. He asked me about boats: ‘Do they run on water or on land?’ I told him that they ran on water, and that people push them with their chests. Then Salim said to me: ‘Shall I follow such an Imam who has no knowledge of these matters?’” Zarara said: “When I heard these words of Salim, I became sad. However, I circumambulated the Kaab. There I met Abu Ja‘far (al-Baqir), peace be on him, and told him about Salim’s words. When we passed the Black Stone, Abu Ja‘far said to me: ‘Forget Salim. By Allah, he will never see good.’”[23]

Zayd b. ‘Ali, peace be on him, said to Salim and his companions: “Why have you renounced Fatima? You have cut off our affair. My Allah cut off your affair.”[24] Salim disappeared all through the Umayyad rule. He

remained in his house. When Abu al-‘Abbas al-Saffah became caliph, Salim entered into the state of ritual consecration (ahrama) from Kufa. He said :”O Breaker of the Umayyads, here I am at your service (labbayk).” He went on saying that till he made his camel kneel. He died in the year 138 A. H. That was during the lifetime of Imam Abu ‘Abd Allah (al-Sadiq), peace be no him.[25]

185. Salim al-Ashal

He sold copies of the Holy Koran. Shaykh al-Tusi numbered him as one of the companions of Imam al-Baqir, peace be on him.[26]

186. Salim al-Ja‘far

He was among the companions of Imam al-Baqir, peace be on him.[27]

187. Sudayr bin Hakïm

He was the son of Muheeb al-Sayrafi. He was given the kunya of Abu al-Fadl. He was among the companions of Imam al-Sajjad, Imam al-Baqir, and Imam al-Sadiq, peace be on them.[28] He was in prison. So, Imam al-Sadiq asked Allah to release him. With his authentic chain of authorities, al-Saduq reported on the authority of Hanan b. Sudayr, on the authority of his father, who said: “I, my father, my grandfather, and my uncle entered a bath-room in Medina. Suddenly, we found a man there. The man asked us ‘Where are you from?’ ‘From Iraq,’ we replied. ‘Which Iraq?’ asked the man. ‘From Kufa,’ we replied. ‘You are welcome, people of Kufa,’ the man said. When we went out of the bath-room, we asked (the people) about the man. ‘Ali b. al-Husayn and his son Mohammed al-Baqir,’ was the answer.”[29] Some traditions slandered Sudayr. However, the traditions are weak and not important. He has been mentioned the chain of authorities of “Kamil al-Ziyarat.” It was reported on his authority, on the authority of Imam Abu Ja‘far (al-Baqir), peace be on him, in Thawab man Zara al-Husayn, peace be on him. Our master, professer al-Khu’i, regarded him as trustworthy.

188. Sudayf al-Makki

He was the son of Isma‘il al-Makki. He was the retainer of the Banu (sons) of Hashim. Shaykh al-Tusi numbered him as one of the companions of Imam al-Baqir, peace be on him.[30] Shaykh al-Mufïd reported on the authority of Hanan b. Sudayr, on the authority of Sudayf al-Makki, who said: [Mohammed b. ‘Ali, peace be on him, related to me, on the authority of Jabir b. ‘Abd Allah al-Ansari, who said:] “Allah’s Apostle, may Allah bless him and his family, called the Muhajirïn and the Ansar. They cae with their weapons. Then he, may Allah bless him and his family, went up on the pulpit. He praised Allah and lauded him. Then he said: ‘O Moslems, whoever hates us, the ahl al-Bayt, Allah will raise him from the dead as Jewish on the Day of Judgment.[31]

Sudayf was among the eminent Shi‘ites. He was firm in defending the members of the House (ahl al-Bayt), peace be on them. He was an inspired poet. He was among the prominent poets of his time. He composed most of his poetry in praising the Imams of the members of the House (ahl al-Bayt), peace be on them. He satirized the Umayyads. He was liable to their persecutions. So, he hid himself from them. When the Abbasids overthrew

the Umayyads, Sudayf hurried to meet Abu al-‘Abbas al-Saffah. He arrived at his palace. The chamberlain asked him about his name to let him enter. However, Sudayf refused that. The chamberlain went to al-Saffah and said to him:

“O Commander of the faithful, there is a veiled Hijazi black man riding a horse. He asks permission to see you, but he refuses to tell me about his name. He swears that he will be veiled till he sees you.”

Al-Saffah recognized Sudayf. So, he said to his chamberlain: “This is Sudayf, my retainer. Let him enter.” Sudayf entered. He saw the Umayyads sitting on chairs. They had come to ask al-Saffah for safety over their souls. Sudayf was full of anger when he saw them. He composed a poem to praise al-Saffah. The poem moved the feelings and sentiments of al-Saffah. Some of the Umayyads felt the danger. They said: “By Allah, the black man (Sudayf ) has killed us.” Then al-Saffah commanded the Khurasanis to hit the Umayyads severely. Thus, the Umayyads fell on the ground. They were groaning. However, al-Saffah commanded his retainers to spread the food-cloth. Al-Saffah ate his dinner, and then he said to his retinues: “This is the most delicious meal I have ever seen.”

Then all the Umayyads died. Al-Saffah commanded his retainers to draw their bodies and throw them into the roads. So, the dogs ate most of them.[32] Sudayf looked at them. He was full of happiness. Then he composed some lines of poetry.[33]

Sudayf urged al-Saffah to destroy and kill the Umayyads. He came to al-Saffah. Sulayman b. Hisham b. ‘Abd al-Malik was with al-Saffah. So, Sudayf was full of anger. He composed a poem to provoke al-Saffah against the Umayyads.

“O Shaykh, you have killed me,” shouted Sulayman. Then al-Saffah ordered him to be killed. Thus, Sulayman was beheaded.[34] Then, Sudayf continued his struggle the Umayyads, who destroyed the family of the Prophet, may Allah bless him and his family, and violated his sacredness. Al-Mansur al-Dawaniqi persecuted and killed the Alids. So, Sudayf showed enmity towards him, satirized him, and treated him as he treated the Umayyads. Accordingly, al-Mansur commanded his police men to kill Sudayf. Thus, they killed him. He died martyr in the way of Allah, for he defended the family of the Prophet, may Allah bless him and his family.

189. Sa‘d bin Abï ‘Amru

He was called al-Jallab al-Kufi. Shaykh al-Tusi numbered him as one of the companions of Imam al-Baqir and Imam al-Sadiq, peace be on them.[35] Ahmed b. Dawud reported on his authority. He was among those who wept over Imam al-Husayn, peace be on him.[36]

190. Sa‘d al-Haddad

Shaykh al-Tusi numbered him as one of the companions of Imam al-Baqir, peace be on him. He added that Sa‘d was unknown.[37]

191. Sa‘d bin al-Hasan

He was called al-Kindi. He was among the companions of Imam al-Baqir, peace be on him. He was unknown.[38]

192. Sa‘d bin Turayf

He was called al-Hanzali al-Iskafi. He was the retainer of the Banu (sons of) Tamimi. He was from Kufa. Al-Najashi said: “Sa‘d reported on the authority of al-Asbagh b. Nabbata. He reported on the authority of Abu Ja‘far (al-Baqir) and of Abu ‘Abd Allah (al-Sadiq), peace be on them. He was a judge. Has a book including the letter of Abu Ja‘far (al-Baqir) to him.”[39] It was he who said to Abu Ja‘far (al-Baqir), peace be on him: “I sit and narrate. I mention your right (to authority), and your outstanding merits.” Thus, the Imam, peace be on him, said to him: “I wish that there is a narrator like you on every thirty cubits.”[40] Ayyub b. ‘Abd al-Rahman, Zayd b. al-Hasan, Abbad, and the like reported on his authority.[41]

193. Sa‘d bin ‘Abd al-Malik

He was an Umayyad. Imam al-Baqir, peace be on him, called him Sa‘d al-Khayr. He was among the sons of ‘Abd al-’Azïz b. Marwan. He came weeping to Imam Abu Ja‘far (al-Baqir), peace be on him. The Imam asked him: “Why are you weeping, Sa‘d?” “I am weeping because I belong to the cursed tree in the Koran,” replied Sa‘d. The Imam, peace be on him, said: “You do not belong to them. You are an Umayyad. However, you belong to us, the ahl al-Bayt. Have you not heard the words of Allah, the Great and Almighty, Who narrated on the authority of Abraham: ‘So, whoever follows me is from me.’”[42]

194. Sukayn al-Ju‘di

Al-Barqi numbered him as one of the companions of Imam al-Baqir, peace be on him.[43]

195. Sukayn al-Madani

Shaykh al-Tusi numbered him as one of the companions of Imam al-Baqir, peace be on him.[44]

196. Salam bin Abï ‘Umayra

He was called al-Khurasani. Al-Najashi said: “Salam was reliable. He reported on the authority of Abu Ja‘far (al-Baqir) and of Abu ‘Abd Allah (al-Sadiq), peace be on them. He lived in Kufa. He has a book. ‘Abd Allah b. Jubla reported the book on his authority.”[45]

197. Salam bin Sa‘d

He was called al-Ansari. Shaykh al-Tusi numbered him as one of the companions of Imam al-Baqir, peace be on him.[46]

198. Salam bin al-Mustanïr

He was called al-Ju‘fi al-Kufi. Shaykh al-Tusi numbered him as one of the companions of Imam Zayn al-‘Abidïn, Imam al-Baqir, and Imam al-Sadiq peace be on them. Al-Barqi numbered him as one of the companions of Imam al-Sajjad, and Imam al-Baqir, peace be on them. He reported on the authority of Imam Abu Ja‘far (al-Baqir), peace be on him. Abu Ja‘far al-Ahwal reported his authority.”[47]

199. Salam al-Ju‘fi

Shaykh al-Tusi numbered him as one of the companions of Imam al-Baqir, peace be on him.[48] Al-Barqi numbered him as one of the companions of Imam al-Baqir, peace be on him. He reported on the authority of ‘Abd Allah b. Mohammed al-San’ani, on the authority of Imam Abu Ja‘far (al-Baqir), peace be on him, on the authority of Allah’s Apostle, may Allah bless him and his family, who said: “My community will kill al-Husayn after me.”[49]

200. Salam al-Makki

Al-Barqi numbered him as one of the companions of Imam al-Baqir, peace be on him. He reported on his authority.[50]

201. Salam bin Bishr

Shaykh al-Tusi numbered him as one of the companions of Imam Abu Ja‘far (al-Baqir), peace be on him.[51]

202. Salman bin Khalid

He was called al-Talhi al-Qummi. He was among the companions of Imam al-Baqir, peace be on him.[52]

203. Salman al-Kinani

He reported on the authority of Imam Abu Ja‘far (al-Baqir), peace be on him. Abu Khalid al-Qammat reported on his authority.[53]

204. Salama bin al-Ahtam

Shaykh al-Tusi numbered him as one of the companions of Imam al-Baqir, peace be on him, and Imam al-Sadiq, peace be on him. He was an unknown Imami Shi‘ite.[54]

205. Sulayman bin Khalid

He was given the kunya of Abu al-Rabï‘. He was called al-Hilali, al-Bajali, and al-Aqta‘. He came out in revolt with Zayd, the great martyr. Yousif b. ‘Umar cut off his hand.[55] Shaykh al-Mufïd said: “Sulayman bin Khalid was among the shaykhs of Imam Abu ‘Abd Allah (al-Sadiq), peace be on him. He was among his close associates, his retinues, and his righteous reliable jurists.” Al-Najashi said: “Sulayman was a reciter (of the Koran). He was an eminent jurist. He reported on the authority of Abu ‘Abd Allah (al-Sadiq) and of Abu Ja‘far (al-Baqir), peace be on them. He died during the lifetime of Imam Abu ‘Abd Allah (al-Sadiq), peace be on him. So, the Imam missed him. He invoked (Allah) for his children. He asked his companions to treat them well. Sulayman has a book. ‘Abd Allah b. Miskan reported the book on his authority.”[56] He was among those who narrated the designation on the authority of Imam Abu Ja‘far (al-Baqir), peace be on him, concerning the Imamate of his son Abu ‘Abd Allah (al-Sadiq), peace be on him.[57] He has many traditions about the Imamate. Al-Kashi narrated the traditions.

206. Salama bin Mihriz.

He was called al-Qulansi al-Kufi. He reported on the authority of Imam Abu Ja‘far (al-Baqir), peace be on him, and Imam al-Sadiq, peace be on him. Jamïl b. Darraj and b. Abï ‘Umayr reported on his authority the

designation of al-Sadiq, peace be on him, for the Imamate of Imam al-Kazim, peace be on him. Some traditionists regard that as confirmation for him.[58]

207. Sulayman, Retainer of Turbal

Shyakh al-Tusi numbered him as one of the companions of Imam al-Baqir, peace be on him.[59] Al-Najashi said: “Sulayman, retainer of Turbal[60] , reported on the authority of Imam al-Baqir, peace be on him. Ibn Nuh mentioned that Sulayman reported rare matters on the authority of the Imam, peace be on him. Abbad b. Yaqub al-Asadi reported on his authority.[61]

208. Sulayman bin Harun

He was called al-Ajali, al-Azdi, al-Nakha’i. Shyakh al-Tusi numbered him as one of the companions of Imam al-Baqir, peace be on him.[62]

209. Sanan bin Sanan

His kunya was Abu ‘Abd Allah. He was the master of Quraysh. He was among the companions of Imam al-Baqir[63] , peace be on him, and Imam al-Sadiq, peace be on him.[64] He and his son ‘Abd Allah came to Imam al-Sadiq, peace be on him. The Imam, peace be on him, said to ‘Abd Allah: “Take care of your father. For your father is always good.”[65]

210. Sawra bin Kulayb

His grandfather was Mu‘awiya al-Asadi. He was among the companions of Imam al-Baqir, peace be on him, and Imam al-Sadiq, peace be on him.[66] Zayd, the Martyr, said to him: “O Sawra, how have you known that your leader (i. e., Imam al-Sadiq) is as you mention?” He (Sawra) said: [I said:] “You have found the expert.” He (Zayd) said :“Give me.” So, I (Sawra) said: “We went to your brother, Mohammed b. ‘Ali, to question him. He used to say: ‘Allah, the Great and Almighty said in His Book, and Allah’s Apostle, may Allah bless him and his family, said.’ When your brother passed away, we came to you. You are one of those to whom we came. You did not give us complete answers to what we questioned you about. Then we came to your nephew, Ja‘far. He said to us as his father said: ‘Allah, the Exalted said, and Allah’s Apostle, may Allah bless him and his family, said.’ So, Zayd smiled at me and said: “By Allah, you believe in him, for the books of ‘Ali, the blessings of Allah be on him, are with him.”[67] This narration shows Sawra’s good faith.

211. Sharjara bin Maymun

His grandfather was Abu Araka al-Nabbal. He was trustworthy. He reported on the authority of Imam Abu Ja‘far (al-Baqir), peace be on him, and of Imam Abu ‘Abd Allah (al-Sadiq), peace be on him.[68]

212. Shurays al-Rabishi

He was from Kufa. He reported on the authority of Imam al-Baqir, peace be on him, and of Imam al-Sadiq, peace be on him. He also reported on the authority of Jabir. Mohammed b. al-Fudayl reported on his authority.[69]

213. Shu‘ayb bin Bakr

b. ‘Abd Allah b. Sa‘d al-Ash‘ari al-Qummi. He reported on the authority of Imam al-Baqir, peace be on him, and of Imam al-Sadiq, peace be on him.[70]

214. Shu‘ayb al-Haddad

Al-Barqi numbered him as one of the companions of Imam al-Baqir, peace be on him. He was Shu‘ayb b. A‘yun al-Haddad.[71]

215. Shahab bin ‘Abd Rabba

Al-Najashi said: “Shahab bin ‘Abd Rabba b. Abu Maymuna was the master of the Banu Nasr b. Quayn, from the Banu Asad. He reported on the authority of Abu ‘Abd Allah (al-Sadiq) and of Imam Abu Ja‘far (al-Baqir), peace be on him. He was rich. Ibn Batta mentioned that he (Shahab) had a book. The book was related to him by al-Safa’, on the authority of Ahmed b. Mohammed b. ‘Isa, on the authority of b. Abu ‘Umayr.”[72] Al-Kashi reported, on the authority of Shahab, on the authority of Imam al-Sadiq, peace be on him, who said: “What will you do when Mohammed b. Sulayman informs you of my death?” He (Shahab) said: “One day I was in Basrah. Mohammed b. Sulayman gave a letter and said: ‘Ja‘far b. Mohammed (al-Sadiq) passed away.’ I remembered the words (of al-Sadiq) and burst into tears.”[73] Al-Kashi mentioned slanderous things concerning Shahab. However, our master, the Professor, regarded the narrations as weak.[74]

216. Shimr bin Hawshab

He reported on the authority of Imam al-Baqir, peace be on him. Abu Hamza reported on his authority the explanation of these words of Him, the Exalted: “And there is not one of the followers of the Book but most certainly believes in this before his death.” He reported on the authority of Imam Ja‘far b. Mohammed (al-Sadiq), peace be on him.[75]

217. Salih bin Sahl

He was called al-Hamadani. Shyakh al-Tusi numbered him as one of the companions of Imam al-Baqir, peace be on him.[76] Ibn al-Ghada’iri Said: “Salih b. Sahl al-Hamadani al-Kufi was an extremist and a liar. He fabricated traditions. He reported on the authority of Abu ‘Abd Allah (al-Sadiq), peace be on him. There is no good in what he reported of the Imam or on the authority of other than him.” Al-Kashi reported on the authority of Salih, who said: “I believed in the divinity of Abu ‘Abd Allah (al-Sadiq), peace be on him. I came to him. He looked at me. Then he said: ‘O Salih, by Allah, we are created servants. We have a Lord. We worship the Lord. If we did not worship Him, He would punish us.’”[77] Our master, the Professor, regarded Salih as reliable. He paid no attention to the weakening of b. al-Ghada’iri to him.[78]

218. Salih bin ‘Aqaba

b. Khalid al-Asadi. Shyakh al-Tusi numbered him as one of the companions of Imam al-Baqir, peace be on him.[79] Al-Najashi said: “Salih has a book.”[80]

219. Salih bin Maythem

He was called al-Kufi. Shyakh al-Tusi numbered him as one of the companions of Imam al-Baqir, peace be on him, and of Imam al-Sadiq, peace be on him.[81] Imam al-Baqir, peace be on him, said to him: “I love you and your father very much.”[82] He reported a group of legal precepts on the authority of Imam Abu Ja‘far (al-Baqir).[83]

220. Samit Bayya‘ al-Harawi

Shyakh al-Tusi numbered him as one of the companions of Imam al-Baqir, peace be on him.[84] Al-Barqi also numbered him as one of the companions of Imam al-Baqir, peace be on him.

221. Sabah bin Yahya

He was called al-Mizani al-Kufi. He was trustworthy. He reported on the authority of Imam Abu Ja‘far (al-Baqir), peace be on him, and of Abu ‘Abd Allah (al-Sadiq), peace be on him. He has a book. A group (of narrators) reported the book on his authority. Among them was Ahmed b. al-Nadar.[85]

222. Al-Salt bin al-Hajjaj

He was among the companions of Imam al-Baqir, peace be on him, and of Imam al-Sadiq, peace be on him.[86]

223. Durays bin ‘Abd al-Malik

He reported on the authority of Imam ‘Ali b. al-Husayn, Abu Ja‘far (al-Baqir), and Abu ‘Abd Allah (al-Sadiq), peace be on them. Abu Jamïla, Abu Khalid al-Qammat, b. Bukayr, b. Ra’ab, b. Miskan, Ja‘far b. Bashïr, Sayyaba, and the like reported on his authority.[87]

224. Durays Bayya‘ al-Ghazl

Shyakh al-Tusi numbered him as one of the companions of Imam al-Baqir, peace be on him.[88]

225. Durays al-Kinani

He reported on the authority of Imam Abu Ja‘far (al-Baqir), peace be on him. ‘Ali b. Ri‘ab reported on his authority.[89]

226. Tahir, the Retainer of Abu Ja‘far

Shyakh al-Tusi and al-Barqi numbered him as one of the companions of Imam al-Baqir, peace be on him.[90]

227. Tarbal bin Raja’

He reported on the authority of Imam al-Baqir, peace be on him. ‘Ali b. Ri’ab and Khattab, Abu Mohammed al-Hamadani, reported on his authority.[91]

228. Zarïf bin Nasih.

He sold shrouds. Shyakh al-Tusi numbered him as one of the companions of Imam al-Baqir, peace be on him.[92] Al-Najashi said: “He was originally from Kufa. However, he lived in Baghdad. He was reliable truthful in his traditions. He has book. Among them is Kitab al-Aayat.”[93]

229. ‘Asim bin ‘Umar

He was called al-Bajali. Zarara reported: “I was sitting beside Abu Ja‘far (al-Baqir), peace be on him. He was facing the Kaaba. He, peace be on him, said to me: ‘Looking at the Kaaba is worship.’ A man called ‘Asim b. ‘Umar from al-Bajali (tribe) came to the Imam. The man said to Abu Ja‘far (al-Baqir) :[Ka’b al-Ahbar said:] ‘The Kaaba prostrates itself (in worship) to Jerusalem in every morning.’ So, Abu Ja‘far (al-Baqir), peace be on him, asked: ‘What is your view about Ka‘b’s words?’ He (‘Asim) said: ‘Ka‘b is truthful.’ So, Abu Ja‘far (al-Baqir), peace be on him, became angry. Then he said to ‘Asim: ‘You and Ka’b are liars.’” Then Zarara added: “Abu Ja‘far (al-Baqir) accused only ‘Asim of lying.”[94]

Khums On The Surplus Or Profit Of The Income

A. WhenTo PayKhums

Khums becomeswajib 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 theincome, and it is not used up on the household or commercial expenses of that year-- then pay one-fifth of it askhums .

Year

The consideration of the“year” inkhums is because in most cases the surplus of the income becomes clear at the end of the year. Otherwise, thekhums is actually associated with the profit or the surplus of the income as soon as itis known , and the owner may pay thekhums before the end of the year.

Hijrah or Christian Calendar

Of course, oneis 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 paykhums . It is always easier to count from the day one starts earning.

B. Definitions of Income, Profit & Surplus

Khums iswajib 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 theshari` ah .

Iskhums alsowajib on gift, prize, legacy, charity,zakat andkhums ?

According to most presentmujtahids , it isprecautionarily wajib to paykhums 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, thekhums 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 notsomething 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 awage 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 abusiness person , the“profit” means whatever remains after deducting the annual business expenses which includes the person's salary.

C. The Deductible Expenses

Theexpenditure 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 ofsadaqah , 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 paykhums 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 forkhums .

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 paykhums if you save anything from it in that year.

However, the non-mandatory“retirement saving plan” is just like life insurance -- you have to paykhums 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 liquidasset to paykhums , then you should work out an installment plan to paykhums 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 expenditureshould 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 thekhums on everything over $ 10,000.

However, if he lives meagerly and only spends $ 7,000, then he must paykhums on everything over $ 7,000. If his total income and his needs are equal, then there is nokhums on him.

iii. CanI deduct for the loss in household items?

If the loss is in anitem which is neither for trade nor for household consumption, then you cannot provide compensation from your income before payingkhums .

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) RulesOn Household Expenses:

i . Two sources of income

One is permitted to deduct the household expenses from the income even if he has some otherwealth which is not liable forkhums .

For example, Ahmad's annual expenditure is $ 10,000. He inherits $ 10,000 from his father, andhe also earns $ 20,000 during that year. He has the option of either using the $ 10,000 inherited money for his expenditure and pay thekhums from the entire $20,000 which he earned that year; or deducting the $ 10,000 for his annual expenditure from his income, and paykhums from the remaining $ 10,000 which is the surplus of the income. The $ 10,000dollars which Ahmad inherited is not liable forkhums .

ii. New unused household items

All new items that have not been used (even once) by the end of yourkhums year must be counted as your savings.

For example, Ahmad has fixedthe 30th of June as the end of his“year” . On that day he realizes that he still has, for example, 10k.g . sugar, 5k.g . salt, 20k.g . rice which has not been used in the“previous year” . In such a case, he cannot deduct the price of these remainingfood stuff from the profit or the income of that year. He can only deduct the price of thefood 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 iswajib on an earning woman to paykhums 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 paykhums from the entire amount of herincome 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 iswajib to pay thekhums from it provided it is more than her annual expenses. This does not apply to dower orinheritance which is not liable forkhums .

iv. Income of a dependent

The same applies to the income of the person whose expensesare provided by someone else. For example, an earning person whose expenses are being provided by hisfather; he has to paykhums 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 practicallykhums has tobe 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 isIslamically responsible for family maintenance -- and thus his income, and consequently hiskhums , will increase.)

vi. A minor's income

Khums is notwajib on a non-baligh child (boys becomebaligh 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 nokhums on that wealth at that time or at the time when he or she becomesbaligh or sane respectively; or for that matter, it is notwajib 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 forkhums ? 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 andcounted accordingly.

Or the parent keeps the money aside for the child. In this case, it is not eligible forkhums . However, if the child isbaligh , thenkhums has tobe 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 tobe divided ? First, his heirs should deduct his expenditure of that year up to the time of his death from his legacy. Then paykhums 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 paidkhums from his estate, it isprecautionarily wajib on them to pay thekhums 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) RulesOn Commercial Expenditure:

i . Investment capital:

If a person who needs a capital to sustain himself and his family gets a capital, then:-

if the capital is not more than his annual expenditure, then he can use that capital to trade with, and there is nokhums on it. For example,Zayd the needy gets $ 10,000 as gift from a friend and his necessary annual expenses are $ 11,000 -- then, there is nokhums on that amount if he uses it as a capital for trade, etc.

if that capital is more than his necessary annual expenses (for example, ifZayd got $ 15,000), then he may use the capital only after paying thekhums from the amount which is more than his annual expenses (in the above example, on $ 4,000).

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 payingkhums from the entire amount.

ii. Increase in by-product of akhums -free commodity:

If someone has an item which is not liable forkhums (or, if liable, it was paid) and there is an increase in it in form of by-products, then it iswajib on him to paykhums 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 akhums -free commodity:

If the market value of a commercial commodity increases, without any increase in its by-product, then:-

if he had bought it for business, then it iswajib to paykhums from the increased value provided it stays 'increased' till the end of thekhums year;

if he had bought it, but not for business purpose, then it will becomewajib to paykhums from the increased value only when he sells it.

if he has not bought it but came to own that item by inheritance, etc., thenkhums is not liable on its increased market value even if he sells it.

iv. Depreciation in or loss of a commodity:

If there is a decrease in the capital, oneis permitted to make it up by deducting that amount from the profit of that year before payingkhums .So this adjustment for depreciation can be regarded as the“expenditure of commercial production” on whichkhums 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 nokhums 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 thekhums 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:-

if the loss is in an item which is a part of goods for trading and the trading is restricted to one type of commodity, then one is allowed to provide compensation for the destroyed goods from the profits before paying thekhums .

For example, if a person's trading was limited to buying and selling of sugar and it happened that, during the year, part of it was destroyed by being sunk or he made loss on its sale, then he is permitted to provide the compensation for its destruction or loss from the profit or the income and count it in the annual expenditure.

if the loss occurs in a commodity of a trader whose trading is not restricted to one type of commodity, then one is allowed to provide compensation from the profit before payingkhums . However, it isprecautionarily better not to deduct the compensation for the loss of one section of the trade from the profit of another before paying thekhums .

if the destruction or loss occurred in a trading commodity, while the trader made profit from activities outside trading such as agriculture or the like, in such a case, it isprecautionarily better not to provide compensation for his trading loss from his agriculture profit before paying thekhums .

vi. Selling an item on whichkhums iswajib :

Ifkhums becomes liable on any item of trade, it isharam to sell it before paying itskhums . However, if one sells it to aShi`ah before payingkhums , the transaction will be valid and the seller will have to pay thekhums from the price of that item.

vii. Partnership with one who does not paykhums :

There is no harm in becoming partner of a person in trade or business who does not paykhums –

“no bearer of burden shall bear the burden of another.” (53:58)

D. I Never PaidKhums Before

A person who has never paidkhums in his life and then, by the grace of Allah, decides to paykhums , for such a person there are the following possibilities:-

It iswajib on him to pay thekhums from every item which he has bought,built or planted and which is also in excess to his needs. For example, an apartment bought for renting purpose or a taxi for transportation business.

If such items are among his needs (for example, his ownhouse or his own car) then:-

if he has come to own these items from the profit or the surplus of the income of that same year, then there is nokhums on them. For example, in 1965, he earned $ 25,000 and in the sameyear he bought a car for $ 7,000 from that income, then there is nokhums on his car.

if he has come to own these items from the accumulated surplus of previous years, then it iswajib to paykhums from those items also. For example, from 1960 to 1965, a person annually earned $ 20,000. Then at the end of 1965, he buys a house of $ 80,000. It is obvious that this housewas not bought from the income of a single year. In this case, he has to paykhums on $60,000 which was definitely from the savings of the previous years.

If a person's income was not stable, in some years he had profited and in some he had been in loss, and he cannot determine whether he bought his various properties in the year of profit or loss -- then, such a person should explain his circumstances to themujtahid and come to a compromise with him about the amount ofkhums . Thiscan be done by personal contact with themujtahid or by corresponding with him or his authorized representative. (Most leadingmujtahids have their authorized representatives in major parts of theShi`ah world.)

The Legitimate Wealth Mixed With Illegitimate Wealth

A. Definitions

It iswajib to paykhums from awealth which is mixed with some illegitimate wealth.

By“illegitimate” we mean anything that has been acquired by the means not permitted in theshari` 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.

B. Possibilities

In such a situation, there are the following possibilities:

•a person who cannot distinguish the amount, the item and the owner of the wealth acquired by unlawful means from the legitimate wealth. In such a case, the only way to make his existing properties lawful is to paykhums from the entire wealth.

• a person who knows the amount or the item possessed by unlawful means but does not the owner or owners -- then he must give that amount or item to the needy as charity (sadaqah ) on behalf of the unknown owner. However, before giving that amount or item assadaqah , it isprecautionarily wajib to ask the permission of themujtahid .

• If the person knows the rightful owner but does not know the amount of the unlawfully acquired wealth, then he must come to a compromise with the owner.

• If the person knows the amountand also the owner, then it iswajib for him to return the unlawfully obtained property to its rightful owner.

Khums On The Surplus Or Profit Of The Income

A. WhenTo PayKhums

Khums becomeswajib 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 theincome, and it is not used up on the household or commercial expenses of that year-- then pay one-fifth of it askhums .

Year

The consideration of the“year” inkhums is because in most cases the surplus of the income becomes clear at the end of the year. Otherwise, thekhums is actually associated with the profit or the surplus of the income as soon as itis known , and the owner may pay thekhums before the end of the year.

Hijrah or Christian Calendar

Of course, oneis 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 paykhums . It is always easier to count from the day one starts earning.

B. Definitions of Income, Profit & Surplus

Khums iswajib 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 theshari` ah .

Iskhums alsowajib on gift, prize, legacy, charity,zakat andkhums ?

According to most presentmujtahids , it isprecautionarily wajib to paykhums 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, thekhums 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 notsomething 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 awage 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 abusiness person , the“profit” means whatever remains after deducting the annual business expenses which includes the person's salary.

C. The Deductible Expenses

Theexpenditure 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 ofsadaqah , 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 paykhums 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 forkhums .

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 paykhums if you save anything from it in that year.

However, the non-mandatory“retirement saving plan” is just like life insurance -- you have to paykhums 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 liquidasset to paykhums , then you should work out an installment plan to paykhums 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 expenditureshould 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 thekhums on everything over $ 10,000.

However, if he lives meagerly and only spends $ 7,000, then he must paykhums on everything over $ 7,000. If his total income and his needs are equal, then there is nokhums on him.

iii. CanI deduct for the loss in household items?

If the loss is in anitem which is neither for trade nor for household consumption, then you cannot provide compensation from your income before payingkhums .

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) RulesOn Household Expenses:

i . Two sources of income

One is permitted to deduct the household expenses from the income even if he has some otherwealth which is not liable forkhums .

For example, Ahmad's annual expenditure is $ 10,000. He inherits $ 10,000 from his father, andhe also earns $ 20,000 during that year. He has the option of either using the $ 10,000 inherited money for his expenditure and pay thekhums from the entire $20,000 which he earned that year; or deducting the $ 10,000 for his annual expenditure from his income, and paykhums from the remaining $ 10,000 which is the surplus of the income. The $ 10,000dollars which Ahmad inherited is not liable forkhums .

ii. New unused household items

All new items that have not been used (even once) by the end of yourkhums year must be counted as your savings.

For example, Ahmad has fixedthe 30th of June as the end of his“year” . On that day he realizes that he still has, for example, 10k.g . sugar, 5k.g . salt, 20k.g . rice which has not been used in the“previous year” . In such a case, he cannot deduct the price of these remainingfood stuff from the profit or the income of that year. He can only deduct the price of thefood 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 iswajib on an earning woman to paykhums 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 paykhums from the entire amount of herincome 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 iswajib to pay thekhums from it provided it is more than her annual expenses. This does not apply to dower orinheritance which is not liable forkhums .

iv. Income of a dependent

The same applies to the income of the person whose expensesare provided by someone else. For example, an earning person whose expenses are being provided by hisfather; he has to paykhums 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 practicallykhums has tobe 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 isIslamically responsible for family maintenance -- and thus his income, and consequently hiskhums , will increase.)

vi. A minor's income

Khums is notwajib on a non-baligh child (boys becomebaligh 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 nokhums on that wealth at that time or at the time when he or she becomesbaligh or sane respectively; or for that matter, it is notwajib 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 forkhums ? 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 andcounted accordingly.

Or the parent keeps the money aside for the child. In this case, it is not eligible forkhums . However, if the child isbaligh , thenkhums has tobe 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 tobe divided ? First, his heirs should deduct his expenditure of that year up to the time of his death from his legacy. Then paykhums 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 paidkhums from his estate, it isprecautionarily wajib on them to pay thekhums 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) RulesOn Commercial Expenditure:

i . Investment capital:

If a person who needs a capital to sustain himself and his family gets a capital, then:-

if the capital is not more than his annual expenditure, then he can use that capital to trade with, and there is nokhums on it. For example,Zayd the needy gets $ 10,000 as gift from a friend and his necessary annual expenses are $ 11,000 -- then, there is nokhums on that amount if he uses it as a capital for trade, etc.

if that capital is more than his necessary annual expenses (for example, ifZayd got $ 15,000), then he may use the capital only after paying thekhums from the amount which is more than his annual expenses (in the above example, on $ 4,000).

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 payingkhums from the entire amount.

ii. Increase in by-product of akhums -free commodity:

If someone has an item which is not liable forkhums (or, if liable, it was paid) and there is an increase in it in form of by-products, then it iswajib on him to paykhums 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 akhums -free commodity:

If the market value of a commercial commodity increases, without any increase in its by-product, then:-

if he had bought it for business, then it iswajib to paykhums from the increased value provided it stays 'increased' till the end of thekhums year;

if he had bought it, but not for business purpose, then it will becomewajib to paykhums from the increased value only when he sells it.

if he has not bought it but came to own that item by inheritance, etc., thenkhums is not liable on its increased market value even if he sells it.

iv. Depreciation in or loss of a commodity:

If there is a decrease in the capital, oneis permitted to make it up by deducting that amount from the profit of that year before payingkhums .So this adjustment for depreciation can be regarded as the“expenditure of commercial production” on whichkhums 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 nokhums 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 thekhums 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:-

if the loss is in an item which is a part of goods for trading and the trading is restricted to one type of commodity, then one is allowed to provide compensation for the destroyed goods from the profits before paying thekhums .

For example, if a person's trading was limited to buying and selling of sugar and it happened that, during the year, part of it was destroyed by being sunk or he made loss on its sale, then he is permitted to provide the compensation for its destruction or loss from the profit or the income and count it in the annual expenditure.

if the loss occurs in a commodity of a trader whose trading is not restricted to one type of commodity, then one is allowed to provide compensation from the profit before payingkhums . However, it isprecautionarily better not to deduct the compensation for the loss of one section of the trade from the profit of another before paying thekhums .

if the destruction or loss occurred in a trading commodity, while the trader made profit from activities outside trading such as agriculture or the like, in such a case, it isprecautionarily better not to provide compensation for his trading loss from his agriculture profit before paying thekhums .

vi. Selling an item on whichkhums iswajib :

Ifkhums becomes liable on any item of trade, it isharam to sell it before paying itskhums . However, if one sells it to aShi`ah before payingkhums , the transaction will be valid and the seller will have to pay thekhums from the price of that item.

vii. Partnership with one who does not paykhums :

There is no harm in becoming partner of a person in trade or business who does not paykhums –

“no bearer of burden shall bear the burden of another.” (53:58)

D. I Never PaidKhums Before

A person who has never paidkhums in his life and then, by the grace of Allah, decides to paykhums , for such a person there are the following possibilities:-

It iswajib on him to pay thekhums from every item which he has bought,built or planted and which is also in excess to his needs. For example, an apartment bought for renting purpose or a taxi for transportation business.

If such items are among his needs (for example, his ownhouse or his own car) then:-

if he has come to own these items from the profit or the surplus of the income of that same year, then there is nokhums on them. For example, in 1965, he earned $ 25,000 and in the sameyear he bought a car for $ 7,000 from that income, then there is nokhums on his car.

if he has come to own these items from the accumulated surplus of previous years, then it iswajib to paykhums from those items also. For example, from 1960 to 1965, a person annually earned $ 20,000. Then at the end of 1965, he buys a house of $ 80,000. It is obvious that this housewas not bought from the income of a single year. In this case, he has to paykhums on $60,000 which was definitely from the savings of the previous years.

If a person's income was not stable, in some years he had profited and in some he had been in loss, and he cannot determine whether he bought his various properties in the year of profit or loss -- then, such a person should explain his circumstances to themujtahid and come to a compromise with him about the amount ofkhums . Thiscan be done by personal contact with themujtahid or by corresponding with him or his authorized representative. (Most leadingmujtahids have their authorized representatives in major parts of theShi`ah world.)

The Legitimate Wealth Mixed With Illegitimate Wealth

A. Definitions

It iswajib to paykhums from awealth which is mixed with some illegitimate wealth.

By“illegitimate” we mean anything that has been acquired by the means not permitted in theshari` 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.

B. Possibilities

In such a situation, there are the following possibilities:

•a person who cannot distinguish the amount, the item and the owner of the wealth acquired by unlawful means from the legitimate wealth. In such a case, the only way to make his existing properties lawful is to paykhums from the entire wealth.

• a person who knows the amount or the item possessed by unlawful means but does not the owner or owners -- then he must give that amount or item to the needy as charity (sadaqah ) on behalf of the unknown owner. However, before giving that amount or item assadaqah , it isprecautionarily wajib to ask the permission of themujtahid .

• If the person knows the rightful owner but does not know the amount of the unlawfully acquired wealth, then he must come to a compromise with the owner.

• If the person knows the amountand also the owner, then it iswajib for him to return the unlawfully obtained property to its rightful owner.