Alhassanain(p) Network for Heritage and Islamic Thought

Khums (The Islamic Tax)

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

• Preface
• An Introduction To The Islamic Economic System
• A. The Middle Path
• B. The Economic Equality
• On Individual Level
• First level of charity
• Second level of charity
• Third level of charity
• On Collective Level
• Notes
• Khums In The Qur'an & History
• The History of Khums
• The Islamic Laws
• The Interpretation of the Qur'an
• Notes
• Khums On The Surplus Or Profit Of The Income
• A. When To Pay Khums
• Beginning
• Year
• Hijrah or Christian Calendar
• B. Definitions of Income, Profit & Surplus
• Income
• Is khums also wajib on gift, prize, legacy, charity, zakat and khums?
• Surplus or Profit
• C. The Deductible Expenses
• 1. The Household Expenses
• (a) The Eligible Deductions
• i. The items
• ii. Is there a limit in household expenses?
• iii. Can I deduct for the loss in household items?
• (b) Rules On Household Expenses
• i. Two sources of income
• ii. New unused household items
• iii. An earning woman
• iv. Income of a dependent
• v. Two income family
• vi. A minor's income
• vii. Family allowance
• viii. Khums in a person's estate
• 2. The Commercial Expenses
• (a) The Deductible Expenses
• (b) Rules On Commercial Expenditure
• i. Investment capital
• ii. Increase in by-product of a khums-free commodity
• iii. Increase in market value of a khums-free commodity
• iv. Depreciation in or loss of a commodity
• v. Compensation for the loss
• vi. Selling an item on which khums is wajib
• vii. Partnership with one who does not pay khums
• D. I Never Paid Khums Before
• The Legitimate Wealth Mixed With Illegitimate Wealth
• A. Definitions
• B. Possibilities
• The Distribution of Khums
• A. The Two Shares Of Khums
• B. The Sihmu 'L-Imam
• 1. Where Should The Sihmu 'l-Imam Go?
• (a) During the Presence of the Imam
• (b) During the Ghaybat of the Imam
• 2. How Is The Sihmu 'l-Imam Used?
• 3. Sihmu 'l-Imam's Role in The Financial Independence of The Mujtahids
• C. The Sihmu 's-Sadat
• 1. During The Prophet's Time
• 2. After The Prophet's Death
• 3. How Is Sihmu 'S-Sadat Distributed?
• Notes
• Some Thoughts On Khums
• A. Khums: a Charity or a Duty?
• B. Do Others Also Give Khums?
• C. Khums Dependency Syndrome
• D. Those Who do not Pay Their Dues as Seen By Imam `Ali (A.S.)
• Notes