Khums

About this chapter

Khums is a distinctive institution of Shia fiqh: a 20% obligation on income remaining at the end of the year after legitimate expenses, paid as a haqq Allah (right of God) and haqq al-sadat (right of the descendants of the Prophet ﷺ).

It is split into Sahm al-Imam (today distributed by the Marja al-Taqlid to religious institutions) and Sahm al-Sadat. Detailed rulings live in each Marja's Tawdih al-Masail.