One of the economic duties of Muslims is to pay the one fifth levy (Khums) which is one fifth of one’s revenues paid to a qualified jurist to be spent on specific purposes.

Issue 897: The one fifth levy is obligatory on seven things as follows:

1- Profit or gain from one’s business

2- Mines

3- Treasure troves

4- Spoils of war

5- Gems obtained through sea diving

6- Legal wealth amalgamated with illegal wealth

7- A piece of land which a Dhimmi infidel purchases from a Muslim.

Issue 898: Paying the one fifth levy is an obligation like praying and fasting and every sane and mature person who owns any one of the seven above-mentioned things must pay it to a qualified jurist.

Q899: Who is a Dhimmi infidel?

A: Dhimmi infidel refers to any Christian, Jew, or Zoroastrian who pledges a certain levy to the ruler of the Islamic society and in return, the Islamic society guarantees the protection of their life and property; there are, of course, some other terms and conditions within such treaty.

One of the cases which is applicable to most members of the society is the one fifth levy paid out of one’s annual revenues earned from one’s business provided that the revenues exceed one’s own and family’s annual charges.

Islam respects people’s occupations and business, and gives the supply of their needs priority over the payment of the one fifth levy (khums hereafter). Therefore, everyone can cover their yearly living expenses with their annual earnings and if no extra money is left in the end, it will not be obligatory for them to pay khums; but if, having incurred the yearly expenses through out the year without going to extremes, there remains some extra money, one fifth of that money must be paid to a qualified jurist to be spend on some particular purposes, and four fifths of the money will still remain theirs as savings.