And from everything you gain, Khums is for Allah and His Prophets'8:41

1
KHUMS
And from everything you gain, Khums is for Allah
and His Prophets.841
1
Islamic Tax
5
20
Of Your Year's Savings
2
KHUMS
THINGS KHUMS HAS TO BE PAID ON
Lawful Wealth Mixed With Unlawful Wealth
Net Savings
Buried Treasure
Minerals
Land Purchased
Precious Stones Obtained From Sea By Diving
War Booty
3
KHUMS
KHUMS ON NET SAVINGS

-
INCOME
ALLOWABLE EXPENSES
NEW ITEMS
NET SAVINGS

20

x
NET SAVINGS
KHUMS
Accommodation
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KHUMS
KHUMS ON LAWFUL MIXED WITH UNLAWFUL WEALTH
WAJIB TO PAY KHUMS FROM A WEALTH WHICH IS MIXED
WITH SOME ILLEGITIMATE WEALTH
Anything that has been acquired by the means not
permitted in the Shariah, e.g. usury, gambling or
liquor business
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
If a person cannot distinguish the amount, the
item and the owner of the wealth acquired by
unlawful means from the legitimate wealth, then
the only way to make his existing properties
lawful is to pay Khums from the entire wealth
If a person knows the amount or the item
possessed by unlawful means but does not know 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 AS
SADAQAH, IT IS EHTIYATE WAJIB TO ASK THE
PERMISSION OF THE MUJTAHID.
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KHUMS
DISTRIBUTION OF KHUMS
KHUMS
SEHME SADAAT
SEHME IMAM
This part is given needy persons from the family
of the Holy Prophet (S)
This part is given to the Imam of the time
IN THE GHAIBAT OF THE IMAM (A) THIS PART OF THE
KHUMS IS GIVEN TO A MUJTAHID. WITH HIS PERMISSION
WE USE THIS MONEY FOR OTHER PURPOSES, LIKE
BUILDING MOSQUES, MADRESSAS, ETC.
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KHUMS
EXAMPLE OF HOW TO CALCULATE KHUMS
Mohsin earns 2 500 every month. His khums is
due mid April. He has the following monthly
expenses Travelling costs to and from work
100 Household Expenses
300 Mortgage 800 Insurance Car
Home 200 He has a saving account which
has
5 000
Question How much khums will he pay if he has
never paid khums before?
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KHUMS
EXAMPLE OF HOW TO CALCULATE KHUMS
Question Suppose he has been paying khums every
month and khums has already been paid on 4 000
of his savings. Will he have to pay on that again
this year? If not, how much will he pay instead?
Solution He will not pay on the 4000 he has
already paid khums on. His khums for this year
will be