Imamat and Wilayat

Imamat and Wilayat Author:
Translator: Jalil Dorrani
Publisher: Naba Publication (www.nabacultural.org)
Category: Imamate

  • Start
  • Previous
  • 10 /
  • Next
  • End
  •  
  • Download HTML
  • Download Word
  • Download PDF
  • visits: 4639 / Download: 3484
Size Size Size
Imamat and Wilayat

Imamat and Wilayat

Author:
Publisher: Naba Publication (www.nabacultural.org)
English

This book is corrected and edited by Al-Hassanain (p) Institue for Islamic Heritage and Thought

Alhassanain (p) Network for Islamic Heritage and Thought

Imamat andWilayat

Author: HusseinDargahee

Translated by:Jalil Dorrani

Naba Cultural

www.alhassanain.org/english

In the name of Allah

Table of Contents

Prologue 4

The Need for Divine Leaders 6

Exposition 6

Reminder 6

Invitation 7

Training 7

Conveying 8

Elimination of Differences 10

Aid 11

Protection of the Social System 13

Reform of Society 16

Immaculateness of the Divine Leaders 18

Perpetuation of Divine Leaders 19

Hadith-e-Luh 21

The Virtues of Amir-Ul-Mumineen (A.S.) 28

A Selection of the First Argumentation 30

A Selection of the Second Argumentaion 34

THE END 38

Notes 39

Prologue

To those who have acquaintance (even though a little) with the invaluable treasure of Shiite traditions and the precious heritage of the immaculate Imams (A.S.), the importance of ‘Imamah ’ (leadership) and ‘Wilayah’ (vicegerency ) amongst the various discussions in this treasure and heritage is not concealed.

If we superficially glance over the whole set of traditions we will come across such chapters as:

" باب الاضطرارالي الحجه" (Chapter concerning the need of a ‘Hujjah ’),

"باب وجوب معرفت الامام" (Chapter concerning the necessity of possessing knowledge of Imam),

"باب أنه لا تقبُل الاعمالُ الا بالولاية" Chapter concerning non-­acceptance of deeds except by means of Wilayah) and therein, we see and read at times theA’immas saying:

“If the earth remains without a leader (even) for an hour it will perish.” (Bihar-ul -Anwar 23 / باب الاضطرار الي الحجة page 21, number 20)

“The one who dies while he has not recognized his imam has died the death of ignorance.” (Same reference / "باب الوجوب معرفة الامام" page 78, number 9 narrated from ‘Ghaibat-Nu’mani ’ /63)

“Islam has been established on five pillars:Salat (prayers),Zakat (alms-tax),Saum (fasting),Haj (pilgrimage) and Wilayah (vicegerency ). Amongst these, none hasbeer invited the way Wilayah has been invited. (Kafi 2/ "باب دعائم الاسلام"

Page 18, number 1)

About the questioning on the Day of Retribution, they have said:

“When a slave appears before his Lord, Exalted be He, the first matter which he will be questioned about is the obligatory, players, the obligatory alms-tax, the obligatory fasting, the obligatory pilgrimage and our Wilayah. If he has confessed to our Wilayah and dies, his prayers, alms-tax, fasting and pilgrimage will b e accepted. If he fails to confess to our Wilayah and friendship before Allah, Exalted be He, all his deeds will be rejected.”

(Bihar-ul -Anwar 27 "باب أنه لا تقبل الاعمال الا بالولاية" page 167, number 2)

Inhadith Qudsi (divine saying), it has come down that the trustworthy Gabriel addressed the holy Prophet (S.A.W.A.) as such:

‘O Muhammad! Allah sends His greetings upon you and says:“I have created the seven skies and whatever is over them and the seven earth and whatever is in them and have not created any place better than the place of ‘Ruk ’ and ‘Maqam ’ (position of Abraham). If a slave worships me in this very place from the time I created the heavens and the earth and then comes to Me denying the Wilayah of Ali, I shall cast him in the Fire. (Same reference; number 3)

Although each of these traditions is a specimen of tens of other similar traditions, yet each on its own is sufficient to drive every Muslims to contemplation and reflection and encourage him to strive in perceiving (the Wilayah) more and more since, he sees that a divine holy life in this world and the Hereafter is linked to it.

And this brief discussion has been prepared for the purpose of assisting the researchers in achieving their aim. May it be beneficial even though a little and acceptable to his holy presence, the master of Wilayah,Hazrat Baqiyatullah , Imam-e-Zaman (A.S.).

The Need for Divine Leaders

Exposition

The Almighty God has created man out of His Beneficence[1] so that man tastes His Mercy[2] . If He has created and bestowed life, it is the manifestation of His Mercy and not that man deserves it or that it becomes his right just after he comes into existence. If at all he has brought faith, embarked on worshipping (God) and trained himself, it was his duty and responsibility. It is obvious that a person who is charged with some duty never really deserve a reward just because he has fulfilled his duty.

Rather, if he does not fulfill his duty he will be liable to punishment. Thus, the reward, which accrues to man, is out of God’s Mercy.

The Unique God has created man; bestowed honor upon him: favored him with His generosity and has said:

"ولقد كرمنا بني آدم"

“And surely We have honored the children of Adam” (Bani-Israil /70) Thereafter, He has introduced piety as the highest generosity:

"ان اكرمكُم عند الله أتقاكم"

“Surely the most honorable of you before Allah is the one among you who is most careful (of his duty)?” (Hujarat /13)

As such, He (also) shows him the path of piety and says:

"و لقد وصينا الذين أُوتوا الكتابَ من قبلكم و اياكم أن اتقُوا الله"

“And certainly We enjoined those who were given the Book before you and (We enjoin) you too that you should be careful of (your duty to) Allah” (Nisa / 131)

It is obvious that deviation and crookedness is meaningful only when the path of piety has been made clear and apparent.

"و ما كان اللهُ ليُضل قوما بعد اذ هديهم حتي يُبين لهم ما يتقون"

“It is not (attributable to) Allah that He should lead a people astray after He has guided them; He even makes clear to them what they should guard against.” (Baraat /115)

Reminder

"انسان" (Man) truly proves applicable to its very ‘name’ where every ‘name’ is the sign of its own justification and he is "انسان" (man): forgetful[3] . However, the necessary condition for achieving any aim is firstly to remember it and not to forget it. Thus, by possessing such a quality, man is constantly in need of a ‘reminder’. For this very reason, ‘reminding’ has been one of the most vital roles of the divine leaders:

"فذكر انما أنتَ مذكر"

“Therefore do remind, for your are only a reminder” (Ghashiyah / 21)

On the same basis, even the glorious Quran is revealed as ‘reminder’:

"أوَ عَجبتُم أن جاءَكُم ذكر من ربكُم علي رجُل منكم لينذركم"

“What! Do you wonder that a reminder has come to you from your Lord through a man from among you that I might warn you?” (Araf / 69)

AndHazrat Muhammad (S.A.W.A.) too is named by this very characteristic:

"قد أنزلَ الله اليكُم ذكرا رسولاً يتلوا عليكُم آيات الله"

“Allah has indeed revealed to you a reminder, An Apostle who recites to you the clear communications of Allah.” (Talaq / l0 & 1l)

Invitation

A person who becomes alert as a result of the ‘reminding’ of the divine leaders as well as fearful from the possible harm and loss which he might have to face in case of shortcomings and faults on his side, (still) requires a

"داعي الي الله"

(he who summons others towards Allah) as demanded by his very negligence and ignorance; a caller who calls him to the path and destination which is most desired; so that the one who has awaken and found a desire to move does not tread on the deviated path nor gets into the fire nor sinks into a whirlpool. Thus, the divine leaders are assigned with the duty of inviting (the people); inviting them to the divine path and God:

"اُدعُ الي سبيل ربك بالحكمة وَ الموعظة الحسنة"

“Call to the way of your Lord with wisdom and goodly exhortation.” (Nahl /125)

"قُل هذهِ سبيلي أدعوا الي اللهِ علي بصيرَةٍ أنا وَ مِن اتبعنيِ"

“Say: This is my way: I call to Allah, I and those who follow me being certain.” (Yusuf/l08)

"قُل انما أُمِرتُ أن أعبُدَ الله و لا أشرِكَ بهِ اليهِ أدعُوا و اليهِ مآبِ"

“Say: I am only commanded that I should serve Allah and not associate anything with Him, to Him do I invite (you) and to Him is my return.” (Ra’d /36)

On the other hand, the people too have been commanded to obey:

"يا ايُها الذينَ آمنُوا استَجيبُوا لِلهِ و الرَسُولِ اذا دعاكُم لما يِحييِكُم"

“O you who believe! Answer (the call of) Allah and His Apostle when he calls you to that which gives you life.” (Anfal / 24)

Training

One should know that inclination and avidity towards the true path is not adequate for a wayfarer. Rather, one should recognize this path by possessing knowledge of the deviated path (too). In proportion to man’s ignorance, man is in need of a teacher who can impart him the knowledge of the origin and the end ("مبدأء و معاد") and show him the appropriate path between the two. In other words, he gives them training in connection with the manner of living, which is commensurate with his origin and end.

"لَقَد من اللهُ علي المومنينَ اذ بَعَثَ فيِهِم رَسولاً من أنفُسهِم يتلوُا علَيهِم آياتهِ و يُزكيهِم و يعلمُهُم الكتاب و الحكمة و ان كانوا من قبلُ لفي ضلالِ مُبينِ"

“Certainly Allah conferred a benefit upon the believers when He raised among them an Apostle from among themselves, reciting to them His communications and purifying them, and teaching them the Book and the wisdom, although before that they were surely in manifest error.” (Al-Imran /164)

Conveying

The main role of the divine leaders is conveying the illuminating divine message to the people:

"وَ ما علي الرَسُولِ الا البَلاغُ المُبينُ"

“And nothing is incumbent on the Apostle but a plain delivering (of the message).” (Ankabut /18)

This is so that the right way is distinguished from the error.

"قد تبين الرُشدُ من الغيَ"

“Truly the right way has become clearly distinct from error.” (Baqarah / 256)

And then, anyone can choose whichever he desires :

"انا هَدَيناهُ السبيلَ اما شاكراً وَ اما كَفوُراً"

“Surely we have shown him the way: he may be thankful or unthankful.” (Insan / 3)

And for the one who forsakes the ‘truth’ and the ‘guidance’ and inevitably lags behind in achieving the desired goal, there remains no excuse and finalization of argument before God.

"انا أوحينا الَيكَ كما أوحينا الي نوُحٍ وَ البنينَ من بعدِهِ وَ أوحينا الي ابراهيم و اسماعيل و اسحاق و يعقوُب و الاسباطِ و عيسي و أيُوب و يوُنُس و هارُون و سُليمان و آتَينا داوُدَ زَبُوراً وَ رُسُلاً قَد قَصَصناهُم عليك من قبل و رُسُلاً لمٌ نقصُصُهُم عليك و كلم الله موسي تكليماً رُسُلاً مُبشرين و منذرين لِئلا يكوُن للناس علي الله حجة بعد الرُسُل و كان الله عزيزاً حكيما"

“Surely We have revealed to you as We revealed to Noah, and the prophets after him, and We revealed to Abraham, and Ishmael andIssac and Jacob and the tribes, and Jesus and Job and Jonah and Aaron andSoloman and We gave to David the Psalms.

And (We sent) apostles We have mentioned to you before and apostles We have not mentioned to you; and to Moses, Allah addressed His Word, speaking (to him):

(We sent) apostles as the givers of good news and aswarners , so that people should not have a plea against Allah after the (coming of) apostles; and Allah is Mighty, Wise.” (Nisa /163-165)

It is for this very reason that conclusive finalization of argument, audible guidance and decisive reasoning has always come from God’s side and its continuity is appropriate with the Divine Wisdom:

قُل فَلِله الحُجَةُ البالِغَةُ"

Say: Then Allah’s is the conclusive argument.” (Anam /149)

Thus, for the one who chooses the straight path and selects the divine guidance, there exists a guide:

"انما أنتَ منذرُ وَ لِكُل قومِ هادٍ"

“You are only awarner and (there is) a guide for every people.” (Ra’d /7)

"و ممن خلقنا اُمة يهدُون بالحق وَ به يَعدِلون"

“And of those whom We have created are a people who guide with the truth and thereby they do justice.” (Araf /181)

And this guide will lead him to the (straight) path:

"يَهدي اليَ الرُشدِ فآمَنا بِه"

“Guiding to the right way, so we believe in it.” (Jinn/2)

As such, The Almighty God says:

"مَن يُضلِل فَلَن تَجِدَلَهُ وَلِياً مُر شِداً"

“And whomsoever He causes to err, you shall not find for him any friend to lead (him) aright.” (Kahf /17)

* * *

Whatever has been said has also come down in lucid terms in the traditions narrated from theAimmas (A.S.).

Hereunder, we set forth two such traditions as examples:

1. Abu-Abdullah (A.S.) says: Verily, Gabriel descended upon Muhammad (S.A.W.A.) and conveyed to him this message from God: ‘O Muhammad! I shall not let loose the earth but that there should exist in it a learned man who recognizes My submissiveness and guidance. He shall be the savior from the time a prophet passes away until the time the next prophet is appointed. I shall not set free the Satan to deviate the people while the earth is devoid of a Proof and a caller towards Me; a guide to My path and agnostic aware of My commands. Verily, I have fixed a guide for every group by means of which I show the path to the prosperous ones. He shall be My Proof over the deviated ones. (Bihar-ul -Anwar 23, Chapter: "الاضطرار الي الحجة" Page 23, item 22; narrated from ‘Elal-ush-Sharayeh ’ /76.)

2.Hisham-ibn-Hakam narrates that one of the apostates once had a discussion with ImamSadiq (A.S.) and asked Imam a few questions. Amongst the questions he asked was this: How do you prove the necessity of the appointment of Prophets? Imam replied:

“Verily, when it is proved that there exists a Creator and Designer Who is far above us and also far above all that He has created, and this Creator is All-Wise and Exalted and the One Who cannot possibly be seen nor sensed by His creatures so that there could be any direct relationship between Him and His creatures or His creatures and Him, and so that He could argue with His creatures (to convince them) and His creatures could argue with Him (in their turn) it is therefore proved that there are envoys to establish a relation between Him and His creatures, to explain His purpose to His creatures and slaves, and to guide them towards what is good and profitable for them, and also towards that which preserves their existence and which, when abandoned, brings annihilation.

In this manner, it is established that there are those among His creatures who command and forbid on behalf of the All-Knowing, the All- Wise, and who speak on behalf of Him, to whom belongs Might and Majesty. They are the Prophets (A.S.) and the chosen ones amongst his creatures. They are the sages who have been refined with wisdom and have been sent with wisdom. They are never similar to the people in any of the affairs even though they are on par with them in creation. They have been aided with wisdom by the All- Wise, the All-Knowing.

Thereafter, this matter has been proved and established for all eras and all times, according to the evidence and proofs which the Prophets and Messengers have brought with them, so that the earth of Allah should not remain devoid of a ‘Proof’ who possesses the evidence for the truth of what he says and (who requires) obedience to his just commands.” (Kafi 1/168: Book of "الحجة" ; Chapter: "الاضطرار الي الحجة" )

Elimination of Differences

Every path possesses its own specific pits. Thus a guide should possess knowledge of every nook and corner of that path so that he succeeds in causing every wayfarer reach his destination in a safe manner. The enemies have vowed to create doubts and skepticism in the minds of the wayfarers on the path of God by means of internal and external whisperings. Moreover, contact and association with corrupt and non-divine beliefs causes differences in beliefs as well as disharmony and discord amongst the believers. On this basis, man is consistently in need of an “Eliminator of differences” and “Repulser of doubts and skepticism.”

"يا ايها الذينَ آمنُوا أطيعوا اللهَ وَ أطيعوا الرسُولَ وَ أولي الأمر منكُم فَان تنازعتُم في شي فرُدُوهُ الي اللهِ و الرسوُلِ أن كُنتُم تُو مِنُونَ بِاللهِ و اليومِ الآخِرِ ذلِكَ خير وَ أحسَنُ تأويلاً"

“O you who believe! Obey Allah and obey the Apostle and those in authority from among you; then if you quarrel about anything, refer it to Allah and the Apostle, if you believe in Allah and the last day; this is better and very good in the end.” (Nisa /59)

As such, theSatans of jinn and men (who cry loud their envy and express their rage at thedescension of divine revelation and its implementation) are consistently lying in wait in order to destroy this great barrier lying on their path of debasement and ruin the firm stronghold and the divine security. Thus, this elevated divine structure requires a ‘guard’.

Jafar -ibn -Muhammad (A.S.) narrates from his great fathers that the holy Prophet (S.A.W.A.) said:

In every generation of my ‘Ummah ’ (nation), there is a righteous one from my progeny who will keep this religion safe from the extremists’ alteration: and from the invalidators attributing the religion to themselves and from the interpretation of the fools. (Bihar-ul -Anwar 23; Chapter: "الاضطرار الي الحجة" Page 30 narrated fromQarb -al-Esnad /37 andKamaluddin /128.)

In the beautiful and prolific speech of Ali-ibn -MusaRidha (A.S.), the term ‘Imam’ has been described as follows:

Imam defends the religion of Allah and calls (the people) towards the divine path by means of wisdom, good counsel and eloquent arguments. Imam is like the shining sun, which has covered the world with its light and has fixed its place in the sky such that the eye and the hand cannot have access to it… Imam is the proof of guidance and the deliverer from destruction… Imam is Allah’s custodian over His creatures: His plea over His slaves and His representative in the lands. He is the caller towards Allah and the defender of His bounds… he is an exhorter to Allah’s slaves and a guard of His religion. (Kafi 1/200; Chapter:

"نادر جامع في فضل الامام و صفاته"

Aid

Besides, knowledge and acquaintance (alone) are not sufficient for reaching the extreme end. Rather, a power commensurate with all these is necessary too. As per the Unique God’s explanation, man has been created weak. Thus, a competent scholar should, under the auspices of his knowledge and ability and on the basis of his love and sympathy make the human beings stand upright and walk. That is to say, there should exist guidance as well as a guide to accompany man so long as man remains in the state of anxiety.

In other words, the ‘Wilayah’ (mastership) develops him, makes him achieve the level of perfection and trains him every moment. That is to say, it is his trainer:

Imam is an affectionate companion, the sympathetic father, the blood brother and mother who is tender to her small child. (Kafi 1/200; Chapter:

"نادر جامع في فضل الامام و صفاته"

Thus ImamBaqir (A.S.) says:

“Through us, Allah can be worshipped and by our means Allah can be recognized. (Moreover), due to us the Oneness of Allah can be firmly established.” (Bihar-ul -Anwar; 23/ Chapter: "ان الناس لا يهتدون الابهم" Page 102, item 8)

Similarly, ImamSadiq (A.S.) says:

“We are anintermediator between you and Allah.” (Bihar-ul -Anwar: 23/Chapter: "ان الناس لا يهتدون الا بهم" Page 101, item 5)

Yet, in another tradition, ImamBaqir (A.S.) says:

The religion of Islam is established on five pillars:Salat (prayers),Zakat (alms tax),Haj (pilgrimage to Mecca),Saum (fasting) and Wilayah (mastership).

Zarrareh says: I asked: Among the five, which is most superior?

Imam replied: Wilayah is more superior because Wilayah is the key to all others and theWaali (custodian) (Kafi 2/Chapter: "دعائم الاسلام" Page 18, item 5) is the guide to all of them.

Considering this very weakness and man’s need of a voucher, God commands man to seek a channel:-

"يا أيها الذين آمنُوا التَقُوا اللهَ وَ ابتَغُوا اليه الوَسيلَةَ"

“O you who believe! Be careful of (your duty to) Allah and seek means of nearness to Him.” (Maeda /35)

In explanation of the term “وسيلة" the holy Prophet (S.A.W.A.) says: “The leaders are from the offspring of Hussein (A.S.). Anyone who obeys them has obeyed Allah and anyone who disobeys them has disobeyed Allah. It is they who are the firm rope (covenant) and the channel towards the Almighty God.” (Tafseer Noor al-Saqalain 1/626 item 176 (narrated fromUyun Akhbar Ridha ))

In order to remain safe from descending and getting destroyed, one requires a strong and reliable rope to cling on. Thus, a believer who has been placed under the care of the divine Wilayah is introduced by the Almighty God as:

"متمسك بالعروة الوثقي"

I.e. one who holds by the strong rope? Moreover, He says:

"فمن يكفُر بالطاغوُتِ وَ يُومن بِاللهِ فقدِ استمسكَ بالعُروَةِ الوثقي الا انفصامَ لها"

“Therefore, whoever disbelieves in the Satan and believes in Allah, he indeed has laid hold on the firmest rope which shall not break off.” (Baqarah /256)

Moreover, He has commanded all to hold fast by thisuntearable rope:

"وَاعتَصِمُوا بحبلِ اللهِ جَميعاً و لا تفرقوا"

“And hold fast by the covenant of Allah all together and be not disunited.” (Al-Imran /103)

In explanation of this verse, ImamBaqir (A.S.) has said:

“The divine rope which Allah has mentioned (And hold fast by the covenant of Allah all together and be not disunited) refers to us. Verily, the Almighty Allah was All Aware thathey would separate from each other and disputes would arise between them. Thus, He has forbidden them from separating from each other just as He had forbidden the past generations. As such, He has commanded them to hold fast by the ‘Wilayah’ of the Prophet’s household and he ‘Salat ’ and not to disunite.” (Tafseer Burhan 1/307)

On this basis, it is only the believers who can come out of the darkness and step into the light since the message of a ‘Wali ’ (master) and the divine leaders is this very one and nothing else.

"قد أنزَلَ اللهُ اليكُم ذكراً رَسولاً يتلُوا عَلَيكُم آياتِ الله مُبَينات ليُخرِجَ الذين آمَنُوا وَ عَمِلُوا الصالِحاتِ من الظُلُماتِ الي النُور"

“Allah has indeed revealed to you a reminder, An Apostle who recites to you the clear communications of Allah so that he may bring forth those who believe and do good deeds from darkness into light.” (Talaq /10-11)

And the meaning and aim of "توسل" (which holds great importance in the Shiite culture) is nothing but what has come down in the afore-said verses: “Seeking the means "وسيله" and holding fast by it.”

It is on this basis that worship, (no matter to what extent one may worship and no matter how humble one may he in his worship) without the acceptance of the divine Wilayah is unacceptable before God. In other words, such worship does not possess merit and cannot be regarded a correct. Thus, the basic condition of a true worship is to pay devotion to the threshold of divine Wilayah.

Protection of the Social System

Aside from man’s personal need of an Imam and the necessity of abiding by the divine Wilayah, he is inevitable bound to live collectively with others in his journey on the divine path. And it is quite obvious that in a collective living, it is necessary to have a ruler, leader, judge and supervisor.

Amir-ul -Mumineen (A.S.) says: “Verily, the people are helpless but to have a ruler -whether good or bad-so that Ibeliever is preoccupied in his deeds under his rule and disbeliever (too) derives benefit … and through him the spoils are collected, the enemies are confronted and the paths are made secure. By his means, the right of the weal is taken from the strong until the virtuous one gain, comfort and is relieved from the evil one.”

As per ImamRidha’s (A.S.) saying, if it is asked: Why” people vested with authority” have been appointed and why others have been commanded to obey them? Then, they should be replied as such:

For numerous reasons: Amongst them are:

At the time when the people become aware of the prescribed limits and they are commanded not to exceed those limits or else they would have to face destruction, this perseverant will not come into to force unless in this regard, they are given a trustee who will safeguard them in whatever has been prescribed for them and refrain them from aggression and all that which has been prohibited forhem . This is because if such a trustee is not amongst them, hen verily someone will emerge who will violate other’s rights in order to fulfill his personal desires and gains. Thus, a guardian is appointed for preventing them from corruption and in establishing the limits and commandments among them.

Amongst the other reasons, we may say: We cannot find my group among all the groups or any nation among all the nations, which have survived except that they had a leader and guardian amongst them. Since a leader and guardian is necessarily required in their spiritual and material affairs, it is against the divine Wisdom to forsake the people in that which is necessary for them and which He is Aware of They fight the enemies by his help and he distributes the spoils of war amongst them and establishes the Friday congregational prayers for them. He prevents the criminals amongst them from oppressing the innocent ones.

Amongst other reasons, we may also say: If a reliable, protective and trustworthy leader is not appointed for them, then the sacred laws will turn stale, the religion will get ruined and the commandments will undergo a change. Moreover, the heretics will add something to it while the atheists will delete something from it and religion will be rendered dubious for the Muslims. This is because we have found man to be defective, needful and imperfect with all the differences that exist between themselves as well as the differences in their carnal desires and their various goals. Thus, if a protective guardian (the same which the Prophet has introduced) remains absent amongst them, then due to the afore-mentioned reasons, they shall be destroyed and the sacred laws,sunnah practice of the Prophet), commandments and faith will undergo alteration. Under such circumstances, the creatures will be dragged towards corruption and get destroyed. (Bihar-ul -Anwar 23 / Chapter:

"الاضطرار الي الحجة" Page 32; item 52 (narrated fromUyun Akhbar ar-Ridha /249 andElal-ush-Sharayeh /95))

It is in consideration of these points that in a part of Imam’s elegant and precious speech , Imam (A.S.) divulges the social message of an Imam and the role ofImamat in the leadership of a society as such:

An Imam makes lawful the lawful things of God and makes unlawful the unlawful things of God and establishes God’s bounds. The Imam is the state of order of the religion, the might of the Muslims, the one who enrages the hypocrites and the destroyer of the infidels.

Imam is wise in civility; his obedience necessary. He is one who rises for the affairs of the Almighty Allah; an adviser to Allah’s slaves and the protector of Allah’s religion. (Usul-Kafi 1/198-205; Chapter: "نادر جامع في فضل الامام" )

And perhaps we can reckon all these to be an interpreter of God’s words in the Quran, which says:

"لقد أرسلنا رُسُلنا بالبيناتِ وَ أنزلنا معهُمُ الكتابَ وَ الميزانَ لِيَقوُمَ الناسُ بِالقِسطِ وَ أنزلنا الحديدَ فيهِ باس شديد و منافعُ للناس"

“Certainly We sent Our apostles with clear arguments, and, sent down with them the Book and the balance that men may conduct themselves with equity; and We have made the iron, wherein is great violence and advantages to men.” (Hadid /25)

Besides these, we have to add this point too: Islam has promised man the rise of a society with the following specialties:

The holy Prophet (S.A.W.A.) said: When I ascended the seventh sky and from there, reached the farthestlote -tree and stepped into the veil of light, the Almighty Allah addressed me as such:

‘O Muhammad! You are My slave and I am your Lord. So be humble before Me and worship Me only. Have trust on Me only. Verily, I am satisfied with your servitude, friendship and prophet hood as well as with the successor ship of Ali, your brother. Thus, he is the proof over My slaves and the leader of My creatures. It is through him that My friends will be distinguished from My enemies and the Satan’s party will be separated from My party. By his means, My religion will be established; the commandments implemented and the limits protected. I shall shower My Mercy on My slaves and maid-slaves for the sake of you and Ali and the leaders from his progeny. Through yourQaem , (the Savior) I shall make the land to flourish by means of My glorification, praise, sanctification and commendation.

Through him, I shall cleanse the earth of My enemies and will make My friends to inherit the earth. Through him, I shall degrade the creed of the infidels and elevate My own creed. Through him, I shall enliven My slaves and My cities. Through him, I shall manifest the riches and the buried treasure and shall reveal to him the secrets and the hidden (facts). I shall assist him in implementing My commands and proclaiming My religion. Verily, he is MyWali and theMahdi of My slaves. (Kalemat -ul -Allah /121 narrated from “Amali ” ofSaduq )

With regards toMahdi’s rule, ImamSadiq (A.S.) says in a part of his speech to one of his companions as such:

“Glory be to Allah! Don’t you wish that Allah Exalted be He, establishes the truth and justice in the cities and sets good the state of all the people?! And makes all the creeds into a single creed; associates the diverse hearts and eliminates disobedience on the earth?! And that Allah’s bounds get enforced amongst the creatures and Allah restores back the right to its owner and He manifests this in such manner that nothing remains concealed due to someone’s fear from the creatures.” (Bihar-ul -Anwar 52/ Chapter: "فضل انتظار الفرج" Page 127, item 20 (narrated fromKamaluddin /357) andKafi 1/334)

It is in such a society that moral soundness with all its internal, external, individual and social dimensions will replace immorality. This is because moral soundness is the guarantee for getting deliverance from the existing condition and achieving the ultimate goal. The holy

Quran says:

"فأما مَن تابَ و آمن وَ عَمِلَ صالِحا فَعَسي أن يكُونَ مِن المُفلحين"

“But as to him who repents and believes and does good, maybe he will be among the successful.” (Qasas /67)

"مَن عَمِلَ صالِحاً مِن ذكرٍ أو أُنثي و هُوَ مومن فَلَنُحيِيَنهُ حياة طيبة"

“Whoever does good whether male or female and he is a believer, We will most certainly make him live a happy life.” (Nahl /97)

"فَمَن كان يرجُوا لقاء رَبهِ فَليَعمَل عَمَلاً صالحاً"

“Therefore, whoever hopes to meet his Lord, he should do good deeds.” (Kahf /110)

"وَ بَشَرِ الَذينَ وَ آمَنُوا وَ عَمِلُوا الصالحاتِ أنَ لهُم جناتٍ تَجري مِن تحتِهَا الأنهارُ. وَ هُم فيها خالِدُونَ"

“And convey good news to those who believe and do good deeds, that they shall have gardens in which rivers flow and in them, they shall abide.” (Baqarah /25)

Reform of Society

The divine leaders have all been from the virtuous ones (For example: Maeda / 84 andAnbiya /73) and their goal has been to rectify. AsHazrat Shuaib (A.S.) has said:

"ان اُريدُ الا الاصلاح ما استطعتُ"

“I desire nothing but reform so far as I am able.” (Hud /88)

The endurance of leadership and the selection of a successor too has been accepted on these very lines. The holy Quran narrates Aaron’s succession on the part of Moses (A.S.) as such:

"وَ قال مُو سي لآخيهِ هارُونَ اخلُفني في قومي و أصلح و لا تتبع سبيل المُفسدين"

“And Moses said to his brother Aaron: Take my place among my people, and act well and do not follow the way of the mischief-makers.” (Araf / 142)

Thus, whatever divine bounties and gift have been created in the world of existence are all for the virtuous ones indeed.

"لَيسَ علي الذين آمَنُوا وَ عَمِلُوا الصالحاتِ جُناح فيما طَعِمُوا اذا ما اتقوا وَ آمَنُوا و عَمِلُوا الصالحاتِ ثم اتقوا وَ آمَنُوا ثُم اتقوا وَ آحسَنُوا وَ اللهُ يُحبُ المُحسِنين"

“On those who believe arid do good there is no blame for what they eat, when they are careful (of their duty) and believe and do good deeds, then they are careful (of their duty) and believe, then they are careful (of their duty) and do good (to others), and Allah loves those who do good (to others).” (Maeda /93)

Thereby, they shall eventually inherit the earth and for them shall be the Caliphate (too).

"أن الأرض يرثها عبادي الصالحوُن"

“As for the land, My righteous servants shall inherit it.” (Anbiya /105)

"وَعَدَاللهُ الذين آمَنُوا مِنكُم وَ عَمِلُوا الصالحاتِ لَيَستخلِفَنهُم في الأرضِ كَما استخلف الذين مِن قَبلِهِم وَ لَيُمَكنن لَهُم دينهُمُ الذي ارتضي لَهُم وَ لَيُبدلنهُم مِن بعد خوفِهِم أمنا يعبُدوُنني لا يُشرِكون بي شيأً و مَن كَفَرَ بعد ذلك فأولئك هُمُ الفاسِقوُنَ"

“Allah has promised to those of you who believe and do good that He will most certainly make them rulers in the earth as He made rulers those before them, and that He will most certainly establish for them their religion which He has chosen for them, and that He will most certainly, after their fear, give them security in exchange; they shall serve Me, not associating aught with Me; and whoever is ungrateful after this, these it is who are the transgressors.” (Nur /55)

Thus, under the auspices of the divine leaders’ guidance, the earth and its inhabitants welcome reform. In explanation and interpretation of the verse:

"و لا تُفسِدُوا في الأرض بعد اصلاحها"

(Araf /56) ImamBaqir (A.S.) points out as such:

“Verily, there was mischief on the earth and Allah rectified it through His prophet and then said: Do not make mischief in the land after you have brought faith in the Messenger of Allah and Amir-ul -Muminin . And when they abandoned Amir-ul -Muminin (A.S.), they indeed created mischief in the land. (Tafsir -Safi 1/585-586)

Immaculateness of the Divine Leaders

From what was explained, it becomes obvious that the one possessing such characteristics and bearing such responsibilities should be pure from any offence and immune from any sins. Since, according to the sayings of Amir-ul -Muminin (A.S.), the foundation of obedience and submissiveness towards the divine leaders is this very immaculateness: Verily, obedience is for Allah, His prophet and those vested with divine authority Verily, obedience of the ‘Wali (s)’ (master) has been ordered since they are sinless and pure and they never call for the disobedience of Allah. (Elal-ush-Sharayeh /123; item 1)

In reply toHazrat Ibrahim’s request to allow theImamat to continue in his own progeny, the Exalted Allah replies:

"لا ينالُ عهدِي الضالمين"

“My covenant does not include the unjust.” (Baqarah /124)

Why shouldn’t it be so?! As a matter of fact, isn’tlicence to obey a sinful person nothing but alicence to commit sin?

"تعالي الله عن ذلك علواً كبيراً"

Whereas, God never allows sin and falsehood.

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.

Bylegacy” 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.

Bymixed” 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.

Bylegacy” 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.

Bymixed” 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.