Khums

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In Islam, khums (Arabic: خُمْس Arabic pronunciation: [xums]) is a tax on Muslims which obligates them to pay one-fifth (20%) of their acquired wealth from the spoils of war and, according to most Muslim jurists, other specified types of income, towards various designated beneficiaries.^[1] It is treated differently in Sunni and Shia Islam. Historically, khums was paid to the Islamic prophet Muhammad, his close relatives, orphans, the needy and travelers. After Muhammad's death, disagreement arose about how to use the share once given to Muhammad and whether to continue to give his close relatives a share of the khums.^[2] Nowadays, this tax is understood to be paid to the imam, caliph or sultan, representing the state of Islam,^[3][2] for distribution between the orphans, the needy, travelers, and, according to some jurists, the descendants of Muhammad.^[4][5] Khums is separate from other Islamic taxes^[a] such as zakat and jizya.^[3][7]

In Sunni Islam, the khums tax is applicable on the spoils of war and, according to some jurists, on minerals extracted in regions under the control of the state. In Shia Islam, khums is to be paid on the spoils of war, objects obtained from the sea (al-ghawṣ), treasure (al-kanz), mineral resources (al-maʼdin), annual earning profits (arbāḥ al-mākasib), the lawful wealth (al-ḥalāl) which has become mixed with unlawful wealth (al-ḥarām), and the sale of land to a dhimmi.^[2]

The Arabic term khums literally means one-fifth.^[2][8] In Islamic legal terminology, it means one-fifth of certain items that a person acquires as wealth must be paid to the state of Islam. This is a tax in Islamic jurisprudence that applies on ghanima and, according to some jurists, on fay'.^[2] In the early and middle history of Islam, ghanima was property and wealth that was looted by the Muslim army after attacking the unbelievers. Fay' was that property and wealth that was gained from confiscation without strife, that is if the unbelievers refused to fight or violently oppose the raid.^[9] Over time, the concept and scope of ghanima was expanded by Islamic scholars, and variations emerged between Sunni and Shia scholars over interpreting the definition of ghanima. Similarly, the percentage of fay was expanded to 100% using Quran 59:7,^[b] thus placing it beyond khums. The 80% amount left after paying the 20% khums, was distributed among the army commander and soldiers who attacked the unbelievers.^[10][11]

Sunni, Twelver and Zaydi Shia jurisprudence concerning khums differ in significant ways. Key topics of debate include the types of wealth subject to khums, the methods of its collection and distribution, and the categories of recipients (asnāf).^[1][12]

The institution of khums has its origins in pre-Islamic Arab custom, where the chief received one-fourth (mirbā')^[1] or one-fifth of the war booty along with the ṣafw al-māl (any part of the booty that particularly attracted him). The remaining booty was typically shared among the raiders who accompanied the chief, but the chief retained the right to dispose of the booty as he saw fit.^[2] Under Islam, the management and distribution of war booty became a state responsibility due to the large amounts of booty involved. The straightforward pre-Islamic Arab practice of division was inadequate for the more complex circumstances resulting from the Muslim conquests.^[2]

Muslim scholars agree that the khums was introduced in Islam when Quran 8:41 (called āyat al-khums or āyat al-ghanīma) was revealed:^[2][1][13]

And know ye that whatever of a thing ye acquire a fifth of it is for God and for the Apostle and for the (Apostle's) near relatives and the orphans and the needy and the wayfarer, if ye believe in God and that which we sent down...^[2]

Regarding the circumstances of its revelation, there is disagreement between exegetes.^[1] One account mentions that Abd Allah b. Jahsh independently designated one-fifth of the spoils taken from raiding the Quraysh at Nakhla — the first spoils obtained under Islam — for Muhammad shortly before the Battle of Badr (2 AH/624 CE), and this practice was later confirmed by the Quran. Other sources suggest that khums was introduced at various times, including during Badr itself, after the victories over Banu al-Nadir (4/625) or Banu Qurayza (5/627), during the conquest of Khaybar (7/628), or even as late as the Battle of Hunayn (8/630).^[1] However, it is generally believed that Quran 8:41 abrogated Quran 8:1 (called āyat al-anfāl, which had allowed Muhammad to distribute the spoils from the Battle of Badr as he deemed appropriate). Thus, Quran 8:41 is thought to have been revealed sometime after Badr, with some sources indicating that the rule of khums was first applied to the booty acquired from the victory over the Jewish tribe of Banu Qaynuqa (2/624).^[1][2] Hence khums is considered the first Islamic tax, imposed after the Battle of Badr, two years after the Hijra (Muhammad’s migration from Mecca to Medina on 622 CE).^[8]

Muhammad taught paying khums as a fundamental religious duty.^[1][d] Two people who collected khums for Muhammad are identified as Mahmiya b. Jaz' and Abd Allah b. Ka'b al-Ansari. Ali b. Abi Talib was appointed by Muhammad to distribute the portion of khums allocated to his near relatives.^[1]

Muhammad received one-fifth of the booty allocated to him in God's name, alongside two additional categories of shares from the booty: the ṣafw al-māl (the select item that Muhammad chose for himself before the booty was distributed) and his share as a participant in the battle alongside other warriors. The remaining four-fifths of the booty was to be distributed among the troops who accompanied the Prophet.^[2]

Shortly after the death of Muhammad in 11 AH/632 CE, the allocation of khums to the various groups mentioned in Quran 8:41 became a source of disagreement. The main issue revolved around how to treat the first three groups specified in the verse—God, the Prophet, and his family—with particular contention regarding the latter two. Muhammad's successor and the first caliph Abu Bakr (r. 632-34) reportedly sought the opinions of the Muslims regarding the shares belonging to Muhammad and his family, receiving a variety of perspectives on the matter. Some advised him to redistribute these shares among the other recipients, while others argued that they should be allocated for preparations for war, such as acquiring horses and weapons.^[2] Abu Bakr removed the entitlement of Muhammad's family to the khums and allocated it to the clans of the Quraysh, thereby strengthening their support for his caliphate.^[15] Umar (r. 634-44) proposed using the khums to cover marriage expenses and debts for the unmarried members of the Muhammad's family. When Muhammad's closest relatives demanded their entire share, Umar refused their request.^[2]

During the caliphates of Uthman (r. 644-56) and Ali (r. 656-61), the practice of dividing the khums into three parts—one for orphans, one for the poor, and one for travelers—became well-established. As a relative of Muhammad, Ali was inquired about the family's share and noted that while they had been compensated until the conquests of Sus and Ahwaz, their share was discontinued thereafter.^[2]

Another account states that Ali once asked Muhammad to establish a law ensuring the continuation of his family's share after his death, which was enacted. This arrangement reportedly lasted until the final days of Umar, who ended the allocation of the share to the Prophet's family when revenues increased. There were subsequent concerns about Ali potentially making a similar decision.^[2]

Sunni exegetes interpret Quran 8:41 as specifically referring to war booty; however, there is considerable disagreement among them regarding the circumstances of its revelation, its interpretation, and how applicable it is after Muhammad's death.^[1]

Jurists of the four Sunni schools of law—Hanafi, Hanbali, Maliki and Shafi'i—have differing views about the things khums is applicable on. In its original form, khums was applied at the rate of 20% to spoils of war. Over time, this tax was expanded to include treasure, mines, and all materials extracted from the sea or earth. Today, Sunni jurisprudence holds that khums is applicable only to excavated items from land, sea, mines, buried treasures, and spoils of war, at the rate of 20%. In this context, khums functions both as a “windfall tax” and as a tax on specific natural resources.^[8]

Jurists of all schools agree about the rules governing khums applying to ghanima, which is interpreted as the spoils of war or booty acquired through armed conflict. However, the Shafi'is and some Hanbalis, particularly al-Khiraqi (d. 334/945), extend the application of khums to property given up by non-Muslims without the use of force, known as fay'. The Malikis identify an intermediate category, al-mukhtaṣṣ, which includes property looted stealthily from the non-Muslim territory, and stipulate that the khums from this property must be privately distributed by the individual who seized it. There is ongoing debate regarding the obligation of khums on property taken by small groups of raiders acting independently.^[1]

Food consumed by combatants or their animals does not count as booty subject to division. During Muhammad's lifetime, items he selected as personal prizes (ṣafī) were also not counted as booty subject to division. Khums is calculated on the total booty after deducting expenses like transport and safekeeping. According to the Hanbalis and Shafi'is, deductions also include the clothing, weapons, mounts, and other personal items (salab) of opponent soldiers claimed by the specific Muslim soldiers who have killed or disabled them. The Hanafis and Malikis treat claims to these personal items as "rewards" (anfāl; sing. nafal),^[e] requiring an express grant from the ruler. The Hanafis provide rewards from the khums if the grant is made after the booty is secured in Islamic territory (iḥrāz); otherwise, it comes from the four-fifths of the booty. The Hanbalis also draw rewards from the four-fifths. The Malikis provide rewards from khums in all cases and the Shafi'is provide rewards from the one-fourth share of the khums designated for community needs.^[1]

The rules for khums apply first and foremost to movable property: prisoners of war (including combatants, women and children) are enslaved and included in the booty to be divided. The captured slaves of the non-Muslims are also included in the booty to be divided. There is disagreement regarding real property: the Shafi'is divide it among the Muslim combatants and subject it to khums, while the Malikis do not. The Hanafis and Hanbalis leave the division to the ruler's discretion. When dividing the booty itself, rather than its sale price, the determination of khums is made by lot, with specific designations for khums (i.e., li'llāh, li'l-maṣāliḥ, li-rasūl Allāh).^[1]

There is debate regarding how much a ruler can bypass the general rules for dividing booty, including khums, by stating that each combatant may keep what they take as a reward. Many Hanafis argue that booty obtained under such a general offer of reward (tanfīl ʻāmm) is not subject to khums provided it is obtained by a detachment (sariyya), rather than the whole army, that is sent from within enemy territory.^[1]

The Hanafis, Hanbalis and Malikis view the one-fifth due on the discovery of pre-Islamic treasure, as enjoined by hadith, as analogous to the one-fifth from booty (khums). The Shafi'is limit this obligation to gold and silver, applying the same minimum amount (niṣāb) as zakat on those metals. While the Hanafis distribute this one-fifth similarly to the khums from booty, the Hanbalis and Malikis classify it as fay' to be used for community needs, whereas the Shafi'is treat it as zakat.^[1]

The Hanafis and some Malikis also extend the one-fifth rule to mining products, such as malleable metals according to the Hanafis and nearly pure pieces gold and silver (nadra) according to the Malikis.^[1]

Opinions from some early scholars suggested that a one-fifth share was also due on pearls, ambergris, and other sea products, including fish, but these views were not widely followed.^[1]

The common Sunni view is that during Muhammad's lifetime, khums was divided into five shares, with Muhammad receiving a share allocated "for God and the Prophet" (referred to as khums al-khums). This share was used by Muhammad to support himself and his immediate family and the other shares were directed toward his kin and community needs. A minority, including the Basran Quran scholar Abu al-'Aliya Rufay b. Mihran al-Riyahi (d. 90/708 or 96/714) and, as reported occasionally, his mentor Ibn Abbas (d. 68/687-8), argued that a separate sixth share designated for God existed which was meant for the maintenance of the Kaaba. Muqatil b. Sulayman (d. 150/767) stated that khums was divided into four parts, with one part representing the shares of God, Muhammad, and Muhammad's family.^[1]

The Shafi'is and Hanbalis continue to divide khums into five shares following Muhammad's death: (1) the share of God and the Prophet (previously given to Muhammad), which now supports the needs of the Muslim community (sahm al-maṣālih), (2) the share for the Prophet's relatives (dhu'l-qurba), given to the members of the Banu Hashim (Muhammad's clan) and the Banu Muttalib^[f] clans regardless of their needs, with males receiving twice the share of females, (3) orphans (yatāmā), defined as needy minors without a father, (4) the poor (masākīn), corresponding to the "poor and needy" in Quran 9:60, and (5) travelers, defined similarly as for zakat.^[1][2] Al-Shafi'i (d. 204/820; the eponymous founder of the Shafi'i school of Sunni Islam) was from the Banu Hashim and extensively argued for the share of the nearest relatives, contending that it should be granted because the ghanima had increased—referring to Umar's denial of this share. He maintained that no Muslim has the right to deny the portion designated for them by Qur'anic command.^[2]

The Hanafi stance is that after Muhammad's death, his share and that of his family ceased to exist. Hanafis support this stance with the practice of the first four caliphs (Abu Bakr, Umar, Uthman and Ali) as evidence.^[1] They teach that khums should be divided only among only three of the five categories mentioned in Surah 8:41, namely the orphans, the needy, and travelers.^[2] However, they do give priority to needy members of Muhammad's family within these three categories, as his family members are religiously forbidden to receive alms like zakat.^[1] The Hanafi stance is likely a later developed view as Abu Yusuf (d. 182/798) reported that Hanafi jurists of his time believed khums should be divided into three shares: one for Muhammad (to be passed to the caliph after his death), another for Muhammad's family, and a third for orphans, the poor, and wayfarers. Abu Yusuf, a disciple of Abu Hanifa (d. 150/768), the founder of the Hanafi school of Sunni Islam, attributed to him the view that the shares of Muhammad and his family should be used for amassing troops and weapons instead, in line with the practices of the first two caliphs (Abu Bakr and Umar) who succeeded Muhammad. However, another disciple of Abu Hanifa, al-Shaybani (d. 189/802), attributed to him the view that khums should be divided into three parts: one for the poor, one for orphans, and one for travelers. al-Baydawi (d. 1316) reported that Abu Hanifa held that the shares for the Prophet and his family ceased to exist after his death. These varying opinions among jurists within a single school reveal the confusion in the sources used to determine the distribution of khums and also the complexities arising from the extensive expansion of the Islamic empire.^[2]

The Malikis view the categories mentioned in Quran 8:41 as illustrative and consider the entire khums as fay', to be allocated for the needs of Muslims at the discretion of the ruler, a position also supported by the Hanbali jurist Ibn Taymiyya (d. 652/1254).^[1] For instance, the ruler could choose to divide it evenly between the poor and the rich. Additionally, Malik (d. 179/795), founder of the Maliki school of Sunni Islam, asserted that the ruler could, if he wished, allocate part of the khums to Muhammad's family.^[2] The Malikis also recommend that the distribution of khums should start with grants to members of the Banu Hashim.^[1]

Special allocations (raḍkh) of booty for slaves, women, and children participating in battle, who do not qualify as combatants, are distributed differently: according to the Hanafis from the total booty, according to the Shafi'is and Hanbalis from the four-fifths left after taking out the khums, and according to the Malikis from khums itself, although they generally disapprove of such allocations.^[1]

Most later Muslim jurists agreed that the portion of the khums designated for Muhammad should be spent, among other things, to maintain the Muslim army and for the general good of the Muslims. These jurists also concurred that a portion of the khums should go to the "near relatives" of Muhammad, but they disagreed on who these rightful near relatives were, with some considering them to be the Banu Hashim only, and others including the Banu Muttalib with them.^[2]

While Sunni exegetes consider Quran 8:41 to relate to war booty (ghanīma), Twelver and Zaydi scholars consider the phrase annamā ghanimtum ("what you acquire") to refer to wealth more generally.^[1] According to medieval Twelver Shia Muslim scholars Al-Tusi and Al-Hakim, seven items were subject to khums 20% tax:^[2]

1. Al-ghanima, booty seized during a raid and the spoils of war.
2. The profit or the surplus of the income.
3. The legitimately earned wealth which has become mixed with illegitimate wealth.
4. Al-madin, mines and mineral resources extracted anywhere within the Islamic state.
5. Al-ghaws, objects obtained from sea.
6. Al-kanz, treasure found.
7. The land which is transferred to a non-Muslim dhimmi when the latter buys it from a Muslim, and which was previously acquired by the Islamic state by a treaty of surrender by the dhimmis.

Khums, in the Ja'fari Shia tradition, is applied to the business profit, or surplus, of a business income. It is payable at the beginning of the financial year, though this is regarded as being the time at which the amount becomes clear. Ghanima and one-fifth tax of khums applies wherever gain or profit is involved. The Arabic word ghanima ^[16][17] has been interpreted to have several meanings:^[3]

1. spoils of war, or war booty looted or confiscated from enemy / nonbelievers (of Islam)
2. profit
3. minerals or any other form of buried treasure

"Ghanima" has three meanings as mentioned above; the second meaning is illustrated by the common use of the Islamic banking term "al-ghunm bil-ghurm" meaning "gains accompany liability for loss or risk"^[18][19]

In 13th century Shia religion, the khums was divided into two portions. One portion went to the descendants of Muhammad, the other portion was divided equally with one part given to Imam and clergy, while the other part went to the orphaned and poor Muslims.^[5] The famous view of contemporary Faqihs is that the Imam's portion (during the Occultation (Islam)) is used in the fields that the Marja' Taqlid has outlined. The Imam would use it in those ways, such as reinforcing Islam and Seminary, promotion of Islam, building mosques in necessary situations, libraries and schools' affairs, assisting old people, and actually all blessing affairs in the order of their priority and their religious significance.^[20] Khums became a major source of income and financial independence for the clergy in Shia regions. This practice has continued among Shia Muslims.^[4]

Through a lengthy hadith recorded in Kitab al-Kafi, Muhammad mentioned that those entitled to receive khums are his relatives whom Allah has mentioned in his words, "Warn your close relatives.^[g] They are the children of Abdul-Muttalib, men and women. None of the other families of Quraysh or the Arabs or their slaves are lawful to receive Khums. The charities of the masses of people are lawful for their slaves to consume. One whose mother is from the family of Banu Hashim and his father from the masses of people, the charities are lawful for such person to consume. Such a person is not entitled to receive from khums "because Allah, the Most High has said, 'Call them by [the names of] their fathers'". ^{[h][21][original research?]}

It is narrated in Kitab al-Kafi that Imam Musa al-Kadhim would accept one dirham from the people, although he was one of the wealthiest in the city of Medina, to purify them. He compares this to Allah asking His creatures to lend to Him from their property, not because He is need, but rather it is His right as appointed guardian over His creatures.^[21]

As the Quran mentions, khums should be paid to:^[22]

1. Allah: the share of Allah is devoted to the Prophet but some Sunni scholars believe that it should be devoted to the Prophet's relatives or Muslims in general
2. The Messenger of Allah: the Shia considered it should be paid to the prophet's successor, after his death
3. The near relative of the Messenger who the Shia know as Imam
4. The orphans
5. The needy
6. Stranded travelers

Khums was practiced by Muslim commanders who raided African communities from the 8th century through the early 20th century. However, khums was treated as a concept and the share of booty transferred to the Islamic state was 50%. For example, in 1919, the West African Muslim ruler Hamman Yaji recorded the following in his diary,^[23]

"I raided the pagans of Rowa and captured 50 cattle and 33 slaves. We calculated my fifth share [khums] as 17 slaves and 25 cattle."

— Hamman Yaji, Translated by Humphrey Fisher^[24]

Similarly, from 8th to 10th century, the Berber people in North Africa were treated as pagans, raided and the booty of seized wealth and slaves were subject to khums.^[25]

From the 8th century onwards, Southern Europe became a target of raids and military campaigns from Morocco and by the Ottoman Sultanate. After the conquest of Cordoba by Muslim armies, khums (20%) of all moveable booty seized from Christians and Jews after the war was transferred to the caliphal treasury, the rest was distributed among the commanders and Muslim soldiers of the invading army.^[26] According to Musa Nusayr, the army commanders also set aside 20% of land vacated by non-Muslims to the caliph.^[26] The land that was surrendered by Christians and Jews, but not vacated, became subject to jizya payable by the dhimmis. However, Ibn Hazm states that Muslim soldiers did not set aside or pay khums from the looted property or riches from the annexed land, each kept the spoils for himself.^[26] This became one source of distrust and dispute between the Muslim rulers and clergy based in Africa and the new Caliphate of Cordoba in Southwestern Europe.^[27] Outside Spain, Ghanima and Fay were sought from Muslim conquests in Sicily, Greece and Caucasian region of Europe. Khums was paid from all seized movable property to the caliphal treasury.^[28]

From the 10th century through the 18th century, Muslim armies raided non-Muslim kingdoms of India. Some of these Muslim armies came from the northwest, consisting of Turko-Mongols, Persians and Afghans. In other times, these were commanders of Delhi Sultanate. War spoils and looted movable property from infidels (Hindus, Jains, Buddhists) was subject to khums.^[29] The 20% tax was transferred to the treasury of the sultanate, and the 80% was distributed among the commanders, mounted soldiers and foot soldiers.^[30] The mounted soldiers were given two to three times as much of the war booty as the foot soldiers. The collected war booty from the treasuries and temples of Hindus were an incentive for war, and the Khums (Ghanima tax) was a source of wealth for the sultans in India.^[31][32] One batch of loot was from Warangal, and it included the Koh-i-Noor, one of the largest known diamonds in human history.^{[33][page needed]}

• Zakat
• Qard al-Hassan
• Jizya
• Kharaj
• Nisab
• Dhimmi
• List of battles of Muhammad
• Criticism of Twelver Shia Islam

Wikiquote has quotations related to Khums.

• Muḥammad ibn al-Ḥasan Ṭūsī, Concise Description of Islamic Law and Legal Opinions, p. 149, at Google Books, Sections 12 and 13, pages 149-151; 11th Century Shia views on Khums, Ghana'im and Anfal
• Abdulaziz Sachedina, Journal of Near Eastern Studies, Vol. 39, No. 4 (Oct., 1980), pp. 275–289; Al-Khums: The Fifth in the Imāmī Shīʿī Legal System
• Khums, An Islamic Tax
• Khums Calculator