Khums ,An Islamic Tax
Author(s):Sayyid MuhammadRizvi
www.alhassanain.org/english
Miscellaneous information:
First edition -- March 1984 / 1404 Second (revised) edition -- October 1984 / 1404 Third (revised) edition -- 1992 / 1412All rights reserved. This publicationmay not be printed without the permission of the writer. ISBN 0-920675-11-5 Published bySayyid MuhammadRizvi 7 El Dorado Street Richmond Hill, Ontario Canada L4C 0G9
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Thiswork is published on behalf of www.alhassanain.org/english
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Table of Contents
Preface 6
An Introduction To The Islamic Economic System 7
A. The Middle Path 7
B. The Economic Equality 8
On Individual Level 9
First level of charity: 9
Second level of charity: 9
Third level of charity: 9
On Collective Level 9
Notes 10
Khums In The Qur'an & History 11
The History of Khums 11
The Islamic Laws 12
The Interpretation of the Qur'an 12
Notes 13
Khums On The Surplus Or Profit Of The Income 14
A. When To Pay Khums 14
Beginning 14
Year 14
Hijrah or Christian Calendar 14
B. Definitions of Income, Profit & Surplus 14
Income 14
Is khums also wajib on gift, prize, legacy, charity, zakat and khums? 14
Surplus or Profit 14
C. The Deductible Expenses 15
1. The Household Expenses 15
(a) The Eligible Deductions 15
i. The items: 15
ii. Is there a limit in household expenses? 15
iii. Can I deduct for the loss in household items? 16
(b) Rules On Household Expenses: 16
i. Two sources of income 16
ii. New unused household items 16
iii. An earning woman 16
iv. Income of a dependent 16
v. Two income family 17
vi. A minor's income 17
vii. Family allowance 17
viii. Khums in a person's estate 17
2. The Commercial Expenses 17
(a) The Deductible Expenses: 17
(b) Rules On Commercial Expenditure: 17
i. Investment capital: 18
ii. Increase in by-product of a khums-free commodity: 18
iii. Increase in market value of a khums-free commodity: 18
iv. Depreciation in or loss of a commodity: 18
v. Compensation for the loss: 18
vi. Selling an item on which khums is wajib: 19
vii. Partnership with one who does not pay khums: 19
D. I Never Paid Khums Before 19
The Legitimate Wealth Mixed With Illegitimate Wealth 21
A. Definitions 21
B. Possibilities 21
The Distribution of Khums 22
A. The Two Shares Of Khums 22
B. The Sihmu 'L-Imam 23
1. Where Should The Sihmu 'l-Imam Go? 23
(a) During the Presence of the Imam: 23
(b) During the Ghaybat of the Imam: 23
2. How Is The Sihmu 'l-Imam Used? 24
3. Sihmu 'l-Imam's Role in The Financial Independence of The Mujtahids 25
C. The Sihmu 's-Sadat 25
1. During The Prophet's Time 25
2. After The Prophet's Death 25
3. How Is Sihmu 'S-Sadat Distributed? 26
Notes 26
Some Thoughts On Khums 27
A. Khums: a Charity or a Duty? 27
B. Do Others Also Give Khums? 27
C. Khums Dependency Syndrome 28
D. Those Who do not Pay Their Dues as Seen By Imam `Ali (A.S.) 28
Notes 29
Preface
Sincekhums is an issue with which aShi`ah Muslim is faced at least once in a year, the need for a simple and, at the same time, comprehensive book on this subject has been felt in our community since a long time.And therefore , when this booklet was published in 1984 in Vancouver, it was, al-hamdu lil-lah , very well received.
In 1990,I revised and expanded the previous editions. A few pages were added dealing with the verse ofkhums (in ChapterOne ), and also the usage ofkhums during the days of the Prophet and the Imams ofAhlul Bayt (in Chapter Four). These additions will give the reader a brief look into the history ofkhums . Obviously, the size and purpose of the booklet did not allowme to deal with this aspect ofkhums comprehensively. A chapterhas also been added at the end to express my thoughts about some of the moral and“political” sides ofkhums .
Finally, some practical issues related tokhums were also added in ChapterTwo for those who live in the West.
I hope this edition proves more useful to the members of our community.
Wa matawfiqi illa bi 'l-Lah .
S.M.Rizvi
Toronto, Canada
Dhu 'l-Qa`dah 1412
May 1992
An IntroductionTo The Islamic Economic System
A. The Middle Path
Islam is a complete way of life. It is not only concerned with the spiritualupliftment of human beings, it is equally concerned about their material and physical well-being. Islam guides its followers in financial and economic matters, in social and political affairs,and also in moral and personal spheres of human life.
Askhums is an important pillar of the Islamic economic system, it is appropriateto briefly describe the system itself. However, one must always remember that the Islamic economic system is not in itself complete; it is a part of the over-all system of life. Islam is a compact system of life in which all its aspects (religious, ideological, social, political and ethical)are well synchronized . Muslims will succeed only if they put the whole system into work, and not just choose and pick from it according to their likes and dislikes.
Anyhow, for this booklet, the simplest way to describe the Islamic economic system is by highlighting its differences with capitalism and communism.
Capitalism is an economic doctrine based on the idea of private ownership of the means of production and distribution. It is a system in which the capitalistis given a free hand; and government does not regulate anything for the benefit of the workers. For example, there is no minimum or fair wage.
Everythingis left on the principle of supply and demand. The rich get richer and the poor get poorer. Povertyis equated to idleness; personal shortcomings are considered the chief cause of poverty. Hence, in its ideal system, capitalism has no room for compassion and benevolence towards the poor and the needy.1
A similar mentality also existed among some aristocrats of Mecca. The Qur'an says,
“When it is said to them, 'Give charity from what God has given to you,' the unbelievers say to the believers, 'Should we feed the person whom God, if He wished, could feed?'” (36:47)
It was to remedythis situation that some thinkers of the West promoted the ideas of communism. The economic doctrine of communismis based on the idea of centralized public ownership of the means of production and distribution. The communistswent to the other extreme and completely denied the concept of private ownership.
Communism was a reaction to the vices of capitalism; but areaction which tried to completely suppers a concept ingrained in us by nature, that is, private ownership. Naturally, as soon as the masseswere given political freedom, they rebelled against communism. The collapse of this system in Soviet Union and Eastern Europe is a living testimony to this fact.
Although communism has failed, it had quite an impact on the economic policies of many countries. Quite a few Western capitalist countries, to prevent the spread of communism, modified their economic system and created whatis now known as welfare states. A welfare state allows provisions to prevent exploitation of the workers and to provide for the basic needs of each citizen.
Islam is“a straight path;” and naturally, its economic system is based on very balanced standards. Islam, in contrary to communism,recognises the concept of private ownership.But , in contrary to capitalism, Islam has limited the means of acquiring wealth to prevent the excessive accumulation of wealth in a minor quarter of the society.
The Islamic economic systemis based upon the belief that only Allah is the real and actual owner of everything.But God has also implanted the concept of ownership in our nature; and thus, we are allowed to“own” the wealth of this world. The Qur'an says,
“Whatever is in the heavens and the earth belongs to Allah.” (2:284)
Allah is the owner of the whole universe. It is in this capacity that He has allowed us to own the blessings of this world by saying,
“He has created for you whatever that is in the earth.” (2:29)
However, Islam also wants to prevent the excessive accumulation of wealth in the hands of a few people so the society may not fall into two classes: one is overstuffing, while the other is starving. The chance of such a situation is very real.
A look at one of the richest nation in the world, the United States of America, and its problem of the poor,hungry and homeless people will bear us out. The Qur'an justifies the concept of tax by saying:
“...so that (the wealth) may not become a monopoly of the rich among you.” (59:7)
In the early period of the Islamic history, such a situation actually occurred. When `Uthman bin `Affan became caliph, he handled the public wealth in such a manner that within a short time, his tribe, theUmayyads , became the richest people in the Muslim empire. Imam `Ali binAbi Talib , in a famous sermon, explains the reasons why he was reluctant to accept the caliphate after `Uthman's murder.
The Imam says,“Had it not been for the pledge of Allah with the learned people that they should not be indifferent to the gluttony of the oppressor and the hunger of the oppressed, I would have cast the rein of caliphate on its shoulders...” 2
Top in the list of priorities of Imam `Ali's caliphate was the re-establishment of social justice in the Muslim community.And it is this same agenda which created strong opposition to `Ali among those who were used to special privileges during the previous caliphate.
Islam does not only teach equality of the Muslims in the eyes of Allah, but it also promotes equality in economic sphere. However,“equality” in Islam does not mean“similarity”. Islam aims to elevate all its followers to the level ofghina -- being free from want. It is thisequality which Islam strives for in its economic system.
B. The Economic Equality
To bring about this equality in the economic condition of the people, Islam has introduced various methods. An important method is the transferring of the excess wealth from the fortunate sector of the society to its less fortunate members. Thisis done on two different levels: on individual level and on collective level.
On Individual Level
The economic equalityis pursued through the moral and ethical teachings of charity. In Arabic, thisis known assadaqah andinfaq . There are many verses in theQur'an which command the Muslims to help others voluntarily. There are more verses dealing with voluntary charity than the obligatory dues.Every one is morally obliged to help others according to his orher own means and resources.
First level of charity:
They ask you (O Muhammad) as to what they should spend (in way of charity). Say,“Whatever can be spared (from your wealth after your own expenses).” (2:219)
Second level of charity:
...The pious (are) those who...spend (in charity) from whateverWe have given to them. (2:3)
Third level of charity:
The pious people (are) those who spend (benevolently) in good and bad days. (3:134)
In all these levels, one must remember to follow the path of moderation: neither keep your hand shackled to your neck (out of greed), nor outspread it completely open -- otherwise you will sit reproached and denuded. (17:29)
Someone asked ImamJa` far as-Sadiq about a group of people who are prosperous while their Muslim brothers are in severe need. Is it right for the rich people to eat and drink satisfactorily while their brothers are hungry,specially during the difficult days?
The Imam said,“Surely a Muslim is brother of a Muslim; he does not oppress his brother, neither abandons him nor deprives him. The Muslims are obliged to work hard for their brother, to relate to him, to help him, and to be charitable towards the needy people.” 3
On Collective Level
The economic equalityis guaranteed through the obligatory taxes on the excess wealth of every Muslim. In an ideal Islamic society, the Islamic government is responsible for enforcing the laws of Islamic taxes likekhums ,zakat ,fitrah ,khiraj , etc. For example, while explaining the role of an Imam in his capacity as a leader, Imam Musa al-Kazim says,“Imam is the heir of a person who has no heir, and he is the provider of a person who has no provider.” 4
This economic security is tobe extended to all the subjects of an Islamic state, even if they are non-Muslims. Once Imam `Ali passed by an old man who was begging on the side of the road. The Imam asked,“What is this?” The people said,“OAmiru 'l-mu'minin , he is a Christian.” The Imam said,“You have used him until he became old and is unable (to work any longer), and then you have deprived him (of his basic needs)!! Provide for him from the public treasury.” 5
In short, Islam aims at eliminating the“need” (hajat ), and elevating the needy people to the level of being“free from want” (ghani ).
* * *
In this booklet, we talk about just one aspect of the Islamic economic system known askhums .Khums is one of the obligatory taxes imposed by Islam upon its followers. The reason why we are discussingkhums and notzakat , isbecause the latter rarely applies to theShi`ah Muslims in Europe and North America.6 Whereaskhums applies to most Muslims.
Notes
1. A prominent example in our time of sucha thinking was the U. S. President Ronald Reagan. Patti Davis, Reagan's daughter, blamed her father's policies for fostering homelessness in the United States; she ridiculed her father's anecdotes about “welfare cheats” and his view that people are “homeless by choice.” See Globe & Mail, September 21, 1990.
2.Nahju 'l-Balaghah , sermon No. 3.
3.Hasan b.Hasan al-Hurr al-`Amili ,Wasa'ilu 'sh-Shi`ah , vol. 11 (Beirut: DarIhya'i 't -Turathi 'l-`Arabi , 1391 AH) p. 597.
4. Muhammad b.Ya` qub al-Kulayni , al-Usulu 'l-Kafi , vol. 1 (Tehran:Daru 'l-Kutubi 'l-Islamiyya , 1388 AH) p. 542.
5. Al-`Amili ,Wasa'il , vol. 11, p. 49.
6.Zakat , according toShi`ah laws, is obligatory on nine items only: on gold and silver coins; on camels,cows and sheep; on wheat, barley, dates and raisins.
Khums In The Qur'an & History
“Khums ” literally means“one-fifth or 20%”. In Islamic legal terminology, it means“one-fifth of certain items which a person acquires as wealth, and which must be paid as an Islamic tax”. The Qur'an mentions it in the following verse:
Know that whatever of a thing you acquire, a fifth of it is for Allah, for the Messenger, for the near relative, and the orphans, the needy, and the wayfarer...( 8:41)
In this verse, the word“ghanimtum ” has been used which has been translated as“you acquire”. As explained above, it means“certain items which a person acquires as wealth.” What are these certain items? According to theahadith of the Imams ofAhlul Bayt , theitems which are eligible forkhums are seven:
•the profit or the surplus of the income.
•the legitimate wealth which is mixed with some illegitimate wealth.
•mines and minerals.
•the precious stones obtained from sea by diving.
•treasures .
•the land which adhimmi kafir buys from a Muslim.
•the spoils of war.
However, there are some people who interpret the word“ghanimtum ” as“whatever of a thing you acquire as spoils of war,” thus confining the obligation ofkhums to the spoils of war only. This interpretation is based on ignorance of the Arabic language, the history ofkhums ,the Islamic laws and of the interpretation of the Qur'an.
To make this pointcrystal clear , I would like to quote the following arguments from my father, `Allamah Sayyid Sa’eed Akhtar Rizvi . In reading the following paragraphs, remember that the wordghanimtum has been derived from al-ghanimah .
The Meaning of“Ghanimtum ”
The famous Arabic dictionary of al-Munjid (by Father LouisMa`luf of Beirut) says, al-ghanim and al-ghanimah means:
(a) What is taken from the fighting enemies byforce.
(b) All earnings generally...Furthermore, the saying al-ghunm bi 'l-ghurm means that the profit stands against expenses, i.e., as the owner is the sole proprietor of the profit and nobody shares it with him, therefore only he bears all the expenses and risk.'1
This implies that in Arabic language al-ghanimah has two meanings: one the spoils of war, and the other 'profit'. The above quoted proverb also proves that 'profit' isnot uncommon meaning.
When a word in the Qur'ancan be interpreted in more than one way, it is incumbent upon the Muslims to seek guidance from the Prophet and theAhlul Bayt . Otherwise, they would be guilty oftafsir bi 'r-ra'iy (interpreting the Qur'an according to one's own personal views); and this is a sin which pushes the sinner intojahannam .
The History ofKhums
Khums is one of thosethings which were introduced by `Abdu 'l-Muttalib , the grandfather of the Prophet, and continued in Islam. Acting upon a command of God given to him in dream, when `Abdu 'l-Muttalib rediscovered the well ofZamzam , he found in it many valuable things which were buried in it in very remote past by theIsmailites when they feared that their enemies would usurp them.
When `Abdu 'l-Muttalib found that buried treasure, he gave away its one-fifth (literally,khums ) in the way of God and kept the remaining four-fifth to himself. Then it became a custom in his family; and after thehijrah of the Prophet, the same systemwas incorporated in Islam.Thus the firstkhums was not given from the 'spoils of war', but from a buried treasure (which is one of the seven items eligible forkhums .)
The Islamic Laws
Not a single sect of Islam confines the meaning ofghanimah to the 'spoils of war'. In addition to the 'spoils ofwar' the following items are subject tokhums :
(a) Minerals: eligible forkhums inShi`ah andHanafi sects.
(b) Buried treasure: eligible forkhums in all Muslim sects (that is,Shi`ah ,Hanafi ,Maliki ,Hanbali andShafi`iy ).
The Interpretation of the Qur'an
As mentioned earlier, the interpretation of the Qur'anmust be based on the teachings of theAhlul Bayt . The wordghanimah in the verse under discussionhas clearly been interpreted as 'al-fa'idatu 'l-muktasabah -- the earned profit' by our Imams.
“To conclude, we can say that the wordghanima was never treated as being confined to the 'spoils of war' by any sect of Islam; and as far as our Imams are concerned, it meant many things besides the spoils of war right from the day of Imam `Ali (peace be upon him), as the authentic traditions show.” 2
Whathas been quoted above can also be substantiated from the practice of the Prophet of Islam himself. For example, when the Prophet sent `Amr binHazm to Yemen, he wrote instructions for him in which, among other things, he says,“...to gather thekhums of Allah from the gains [of Yemenis].” 3
And when the tribe ofBani Kilal of Yemen sent itskhums to the Prophet, the latter acknowledges it by saying,“Your messenger has returned and you have paid thekhums of Allah from the gains (al-ghana'im ).” 4
It is interesting to note that theBani Kilal obeyed the Prophet's order and sent thekhums of its gains to him while no war had taken place between the Muslims of Yemen and the unbelievers. This is a clear indication thatkhums was not restricted by the Prophet to the spoils of war.
The importance given by the Prophet to the issue ofkhums can also be seen in his advice to the delegation ofBani `Abdu 'l-Qays . It seems thatBani `Abdu 'l-Qays (which was a branch ofRabi`ah ) was not a very strong tribe.Moreover, in order to travel to Medina, they had to cross an area inhabited by theMuzar tribe which was against the Muslims. Consequently, theBani `Abdu 'l-Qays could not travel safely to Medina except during the months in whichwar-fare was forbidden according to the Arab custom.
Once a delegation fromBani `Abdu 'l-Qays came to Medina and said to the Prophet,“We cannot come to you except in theharam months [when war-fare is forbidden], and there are between us and you the unbelievers ofMuzar .
Therefore, please give us some advice that we may give to those whom we have left behind and that we may enter the Paradise [by acting on it ourselves].” The Prophet advised them to believe in One God, establish prayer, payzakat , fast in the month ofRamadhan , and“to paykhums (one-fifth) of whatever you gain.” 5
The circumstances of theBani `Abdu 'l-Qays -- they were weak and small in numbers, and were thus prevented from traveling safely to Medina -- leaves no room for interpreting the application ofkhums in the abovehadith on spoils of war exclusively.
* * *
Khums iswajib on seven items; but in thisbook we will discuss only two items:
(1)the profit or surplus of the income, and
(2)legitimate wealth which is mixed with some illegitimate wealth.
The reason for being selective in this discussion is that the other items eligible forkhums (for example, mines and minerals, precious stones and treasure) are not common to all people and, therefore, I decided not to burden thereaders which details about those items. Anyone who wants more information on rules of those items can contact the religious scholar in his or her local area or write to us.
Notes
1. See the entry under G-N-M; in the 28th edition of al-Munjid (Beirut: Dar el-Machreq , 1986) it is on p. 561.Also see other famous dictionaries likeLisan al-`Arab and al-Qamus .
2.Rizvi , S.S.A., Your Questions Answered, vol. 1 (Dar-es -salaam:Bilal Muslim Mission, 1973) p. 44-46.
3.Ibn Khaldun ,Ta'rikh , vol. 2, part II (Beirut: al-A`lami , 1971) p. 54;Ibn Kathir , al-Bidayah wa 'n-Nihayah , vol. 5 (Beirut: al-Ma`arif , 1966) pp. 76-77;Ibn Hisham ,Sirah , vol. 4 (Beirut:Daru 'l-Jayl , 1975) p. 179.
4. Abu `Ubayd , al-Amwal (Beirut:Mu'assah Nasir , 1981) p. 13; al-Hakim,Mustadrak , vol. 1 (Hyderabad: `Uthmaniyyya Press, 1340 AH) p. 395. For more references, seeJa`far Murtada al-`Amili , al-Sahih fi Sirati 'n-Nabi , vol. 3 (Qum:n.p , 1983) p. 309.
5.Bukhari ,Sahihu 'l-Bukhari , vol. 4 (Beirut:Daru 'l-`Arabiyyah ,n.d .) p. 213; Abu `Ubayd , al-Amwal , p. 13. Thishas also been recorded by other Sunni sources ofhadith likeSahih Muslim,Sunan Nisa'i ,Musnad of Ahmad binHanbal , andSunan ofTirmidhi .
Khums On The Surplus Or Profit Of The Income
A. WhenTo PayKhums
Khums becomeswajib at the beginning of the new financial year on the profit or surplus of the past year's income.
Beginning
The“beginning” of a new year means the time when the profit or surplus of the income becomes clear. So whenever there is profit or surplus of theincome, and it is not used up on the household or commercial expenses of that year-- then pay one-fifth of it askhums .
Year
The consideration of the“year” inkhums is because in most cases the surplus of the income becomes clear at the end of the year. Otherwise, thekhums is actually associated with the profit or the surplus of the income as soon as itis known , and the owner may pay thekhums before the end of the year.
Hijrah or Christian Calendar
Of course, oneis allowed to fix any day of the year (or for that matter, the beginning of a fiscal year according to the Christian calendar) as the“beginning” of his year. Then he may every year count the surplus of his income on that day and paykhums . It is always easier to count from the day one starts earning.
B. Definitions of Income, Profit & Surplus
Khums iswajib on the profit or surplus of one's income after deducting the annual expenditure. To make the meaning of this sentence more clear, let me explain the definition of“income,” “surplus” and“expenditure”.
Income
Income means whatever you earn from business, wage or salary, dividend income, or by other means of possession recognized by theshari` ah .
Iskhums alsowajib on gift, prize, legacy, charity,zakat andkhums ?
According to most presentmujtahids , it isprecautionarily wajib to paykhums from such items also.
By“legacy” we mean anything bequeathed to a person in the will of a friend or of someone not related to him.
However, thekhums is not liable on dowry or inheritance except when one inherits from the least expected person; for example, a very remote relative from whom one does not expect to inherit.
By“dowry” (mahr ) we mean the marriage-gift which the husband agrees to pay to his wife at the time of marriage or whenever she demands it. In Islam,“dowry” is notsomething which a woman owns at the time of divorce or at the time of her husband's death; it is her right which she owns immediately after marriage has been consummated.
Surplus or Profit
In case of awage earning person, the“surplus” of the income means whatever remains after deducting the annual expenditure of oneself and one's dependents.
The“dependents of a person” mean those persons whose maintenance is your responsibility. It does not make any difference whether the maintenance of these persons is obligatory on you (like wife,children and parents) or not obligatory (like a relative, a friend or an orphan).
In case of abusiness person , the“profit” means whatever remains after deducting the annual business expenses which includes the person's salary.
C. The Deductible Expenses
Theexpenditure which is to be deducted from the income is of two types: household expenses, and commercial expenditure.
1. The Household Expenses
(a) The Eligible Deductions
i . The items:
The deductible household expenses include food, drink, accommodation, transportation, furniture, marriage expenses, medical expenses, payment ofsadaqah , hajj,ziyarat , gifts, donations and charity, paying debts, legal penalties, wages of servants, insurance premiums, the amount deducted from your salary for mandatory provident fund or for mandatory pension plan, income tax, etc.
In case of“paying debts”, only the debts for the essential needs can be deducted from the income, not the payment of loan or debt which is for expanding the business, etc. In the latter case, first one has to paykhums from the surplus of the income and then pay such debts from the remaining 80%.
The premiums paid for“permanent life insurance” cannot be counted as deductible expenses, rather it is a type of“saving” which will be paid either to the insured person himself (at the maturity of the policy) or to his heirs (in case of his death before the maturity). Like all the other savings, such insurance premiums are liable forkhums .
But the premiums paid for most of the other insurances like car, fire, medical and protection insurance can be counted as deductible expenses and deducted from the annual income.
In case of mandatory pension, you will count it as part of your income whenever you get it, and then paykhums if you save anything from it in that year.
However, the non-mandatory“retirement saving plan” is just like life insurance -- you have to paykhums on the money that you set aside that year for your retirement saving plan. If you invest a large sum in such plans and thus find yourself without enough liquidasset to paykhums , then you should work out an installment plan to paykhums in a few months time.
ii. Is there a limit in household expenses?
All these household expenses differ from person to person. The manner and amount of the expenditureshould be considered according to the needs and status of the person himself.
For example, if a person's annual income is $ 20,000 and his needs and status require him to spend $ 10,000 on his annual household expenses, but he exceed his limit and spends $ 15,000 -- then he must pay thekhums on everything over $ 10,000.
However, if he lives meagerly and only spends $ 7,000, then he must paykhums on everything over $ 7,000. If his total income and his needs are equal, then there is nokhums on him.
iii. CanI deduct for the loss in household items?
If the loss is in anitem which is neither for trade nor for household consumption, then you cannot provide compensation from your income before payingkhums .
However, if the loss is in an item which is part of the household consumption (like furniture or clothes), then you are only allowed to replace those items by new ones or to repair them and count the cost of replacement or repair in the annual expenses.
(b) RulesOn Household Expenses:
i . Two sources of income
One is permitted to deduct the household expenses from the income even if he has some otherwealth which is not liable forkhums .
For example, Ahmad's annual expenditure is $ 10,000. He inherits $ 10,000 from his father, andhe also earns $ 20,000 during that year. He has the option of either using the $ 10,000 inherited money for his expenditure and pay thekhums from the entire $20,000 which he earned that year; or deducting the $ 10,000 for his annual expenditure from his income, and paykhums from the remaining $ 10,000 which is the surplus of the income. The $ 10,000dollars which Ahmad inherited is not liable forkhums .
ii. New unused household items
All new items that have not been used (even once) by the end of yourkhums year must be counted as your savings.
For example, Ahmad has fixedthe 30th of June as the end of his“year” . On that day he realizes that he still has, for example, 10k.g . sugar, 5k.g . salt, 20k.g . rice which has not been used in the“previous year” . In such a case, he cannot deduct the price of these remainingfood stuff from the profit or the income of that year. He can only deduct the price of thefood which had been consumed in the year which ended on 30th June. Therefore, these food items must be included in calculating his annual savings.
iii. An earning woman
It iswajib on an earning woman to paykhums from the surplus of her income if she is the provider of the family. If her husband or father is the provider, then she has to paykhums from the entire amount of herincome which is in excess to her own expenses.
If a non-earning woman gets some wealth from her husband or from any other person, then it iswajib to pay thekhums from it provided it is more than her annual expenses. This does not apply to dower orinheritance which is not liable forkhums .
iv. Income of a dependent
The same applies to the income of the person whose expensesare provided by someone else. For example, an earning person whose expenses are being provided by hisfather; he has to paykhums from the surplus of his income.
v. Two income family
If the husband and wife both are earning, and both of them contribute in the family expenditure, then practicallykhums has tobe paid by calculating the total income and then deducting the total expenditure of both of them collectively.
(In theory, the amount spent by the wife on household expenses will be considered a gift to the husband -- who isIslamically responsible for family maintenance -- and thus his income, and consequently hiskhums , will increase.)
vi. A minor's income
Khums is notwajib on a non-baligh child (boys becomebaligh at completion of fifteen lunar years and girls at completion of nine lunar years) or an insane person. So if a non-baligh or an insane person gets any wealth which is more than his or her annual expenses, then there is nokhums on that wealth at that time or at the time when he or she becomesbaligh or sane respectively; or for that matter, it is notwajib even on their guardians.
vii. Family allowance
In many western countries, the parents get financial allowance for their child/ren from the government. Is this income eligible forkhums ? Such a parent has two options:
Either the parent spends the money for the child's maintenance; in this case, the family allowance has to be included in the income of the parent andcounted accordingly.
Or the parent keeps the money aside for the child. In this case, it is not eligible forkhums . However, if the child isbaligh , thenkhums has tobe paid on the allowance if it is not used by the end of the year.
viii.Khums in a person's estate
If a person dies before the end of his fiscal year, then how is his estate tobe divided ? First, his heirs should deduct his expenditure of that year up to the time of his death from his legacy. Then paykhums from the surplus of his remaining income. Only then can the heirs take their shares from the estate.
If the heir knew that the deceased had not paidkhums from his estate, it isprecautionarily wajib on them to pay thekhums before dividing the estate.
2. The Commercial Expenses
(a) The Deductible Expenses:
This covers every expenditure in the way of business: wages or salaries of the employees, rent, insurance premiums,taxes demanded by government, purchasing machines and the expenditure of their maintenance, etc.
(b) RulesOn Commercial Expenditure:
i . Investment capital:
If a person who needs a capital to sustain himself and his family gets a capital, then:-
if the capital is not more than his annual expenditure, then he can use that capital to trade with, and there is nokhums on it. For example,Zayd the needy gets $ 10,000 as gift from a friend and his necessary annual expenses are $ 11,000 -- then, there is nokhums on that amount if he uses it as a capital for trade, etc.
if that capital is more than his necessary annual expenses (for example, ifZayd got $ 15,000), then he may use the capital only after paying thekhums from the amount which is more than his annual expenses (in the above example, on $ 4,000).
If such a person is not in need of the capital, then he can use that amount to expand his already-existing business or to earn extra income only after payingkhums from the entire amount.
ii. Increase in by-product of akhums -free commodity:
If someone has an item which is not liable forkhums (or, if liable, it was paid) and there is an increase in it in form of by-products, then it iswajib on him to paykhums from the by-products of that item.And , in this case, it does not matter whether the by-product was a“separate by-product” like calf and milk of cow, wool of sheep or“connected by-product” like fruits on a tree.
iii. Increase in market value of akhums -free commodity:
If the market value of a commercial commodity increases, without any increase in its by-product, then:-
if he had bought it for business, then it iswajib to paykhums from the increased value provided it stays 'increased' till the end of thekhums year;
if he had bought it, but not for business purpose, then it will becomewajib to paykhums from the increased value only when he sells it.
if he has not bought it but came to own that item by inheritance, etc., thenkhums is not liable on its increased market value even if he sells it.
iv. Depreciation in or loss of a commodity:
If there is a decrease in the capital, oneis permitted to make it up by deducting that amount from the profit of that year before payingkhums .So this adjustment for depreciation can be regarded as the“expenditure of commercial production” on whichkhums is not liable.
(Someone buys a commodity for business, then its market value increases during the year and he does not sell it due to negligence or in anticipation of further increase in its price, then by the end of the year its price again decreases to the same value -- then there is nokhums on previously increased value.But , as mentioned in No. iii above, if the increase in its market value remains the same up to the end of that year, then he has to pay thekhums from its increased value.)
v. Compensation for the loss:
Can one deduct the compensation for the losses of his property from the annual profit or income and count it as a part of his“annual expenses” ? If the insurance does not compensate the loss, then there are three possibilities:-
if the loss is in an item which is a part of goods for trading and the trading is restricted to one type of commodity, then one is allowed to provide compensation for the destroyed goods from the profits before paying thekhums .
For example, if a person's trading was limited to buying and selling of sugar and it happened that, during the year, part of it was destroyed by being sunk or he made loss on its sale, then he is permitted to provide the compensation for its destruction or loss from the profit or the income and count it in the annual expenditure.
if the loss occurs in a commodity of a trader whose trading is not restricted to one type of commodity, then one is allowed to provide compensation from the profit before payingkhums . However, it isprecautionarily better not to deduct the compensation for the loss of one section of the trade from the profit of another before paying thekhums .
if the destruction or loss occurred in a trading commodity, while the trader made profit from activities outside trading such as agriculture or the like, in such a case, it isprecautionarily better not to provide compensation for his trading loss from his agriculture profit before paying thekhums .
vi. Selling an item on whichkhums iswajib :
Ifkhums becomes liable on any item of trade, it isharam to sell it before paying itskhums . However, if one sells it to aShi`ah before payingkhums , the transaction will be valid and the seller will have to pay thekhums from the price of that item.
vii. Partnership with one who does not paykhums :
There is no harm in becoming partner of a person in trade or business who does not paykhums –
“no bearer of burden shall bear the burden of another.” (53:58)
D. I Never PaidKhums Before
A person who has never paidkhums in his life and then, by the grace of Allah, decides to paykhums , for such a person there are the following possibilities:-
It iswajib on him to pay thekhums from every item which he has bought,built or planted and which is also in excess to his needs. For example, an apartment bought for renting purpose or a taxi for transportation business.
If such items are among his needs (for example, his ownhouse or his own car) then:-
if he has come to own these items from the profit or the surplus of the income of that same year, then there is nokhums on them. For example, in 1965, he earned $ 25,000 and in the sameyear he bought a car for $ 7,000 from that income, then there is nokhums on his car.
if he has come to own these items from the accumulated surplus of previous years, then it iswajib to paykhums from those items also. For example, from 1960 to 1965, a person annually earned $ 20,000. Then at the end of 1965, he buys a house of $ 80,000. It is obvious that this housewas not bought from the income of a single year. In this case, he has to paykhums on $60,000 which was definitely from the savings of the previous years.
If a person's income was not stable, in some years he had profited and in some he had been in loss, and he cannot determine whether he bought his various properties in the year of profit or loss -- then, such a person should explain his circumstances to themujtahid and come to a compromise with him about the amount ofkhums . Thiscan be done by personal contact with themujtahid or by corresponding with him or his authorized representative. (Most leadingmujtahids have their authorized representatives in major parts of theShi`ah world.)
The Legitimate Wealth Mixed With Illegitimate Wealth
A. Definitions
It iswajib to paykhums from awealth which is mixed with some illegitimate wealth.
By“illegitimate” we mean anything that has been acquired by the means not permitted in theshari` ah , for example, usury, gambling or liquor business.
By“mixed” we mean that the 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.
B. Possibilities
In such a situation, there are the following possibilities:
•a person who cannot distinguish the amount, the item and the owner of the wealth acquired by unlawful means from the legitimate wealth. In such a case, the only way to make his existing properties lawful is to paykhums from the entire wealth.
• a person who knows the amount or the item possessed by unlawful means but does not 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 assadaqah , it isprecautionarily wajib to ask the permission of themujtahid .
• If the person knows the rightful owner but does not know the amount of the unlawfully acquired wealth, then he must come to a compromise with the owner.
• If the person knows the amountand also the owner, then it iswajib for him to return the unlawfully obtained property to its rightful owner.
The Distribution ofKhums
A. The Two SharesOf Khums
According to the verse ofkhums , this Islamic tax isfor :
(1) Allah,
(2)the Messenger of Allah,
(3)the near relative of the Messenger,
(4)the orphans,
(5)needy ,
(6)stranded traveler.
The first two shares are clear: they belong to Allah and Prophet Muhammad respectively. The thirdshare, that of“the near relative” belongs to the infallible Imam of the time. The latter three shares belong to those of theHashimite family who are orphan,needy and stranded traveler.
Obviously, Allah does not come in person to take His share ofkhums ;therefore the Prophet, as Allah's representative on this earth, used to receive both his own share ofkhums and that of Allah. What is tobe done with the Prophet's share after his death? The Sunni scholars are in great disagreement with each other on this issue. For example, some say that the Prophet's share (which obviously included the share of Allah) goes to the caliph who may use it as he pleases; others say it goes to the Prophet's relatives (theHashimites ); and still others say that it should go to the Muslims in general.1
According to theShi`ah view, after the Prophet's death, the shares of Allah and the Prophet belong to his rightful successor.And the present rightful successor of the Prophet is Imam Muhammad al-Mahdi (upon whom be peace).
Since the Present Imam, besides owning his own share as“the near relative,” is also the rightful owner of Allah's and the Prophet's shares ofkhums , the first half ofkhums is commonly known as“sihmu 'l-Imam -- the share of the Imam” .
The second half ofkhums is for the orphan, theneedy and the stranded traveler from the Prophet's family, that is, theHashimi or, in its Latin form, theHashimite . AHashimite is the one who, from his father's line, is a descendent ofHashim , the great grandfather of the Prophet.
However, theHashimites who descend from Fatimah, the daughter of the Prophet, have preference over otherHashimites . Since the descendants of Fatimah are commonly known as“sayyid , pl.sadat ,” the second half ofkhums is known as“sihmu 's -sadat -- the share of thesayyids ” . (In non-Shi`ah parts of the Arab world, thesayyids are commonly known as“sharif , pl.ashraf ” ).
Thus we divide thekhums into two equal shares:
1.the share of the Present Imam;
2.the share of thesadat (thesayyids ).
The recipients of thesihmu 's-sadat change all the time: an 'orphan' ceases to be legally an orphan as soon as he becomes an adult; a 'needy' ceases to be a needy as soon he becomes financially independent; and an 'stranded traveler' ceases to be an stranded traveler as soon as he reaches home.
But the recipient of thesihmu 'l-Imam, that is Imam Muhammad al-Mahdi (upon whom be peace), will never cease to be the Prophet's 'near relative' and his rightful successor.Therefore, his right is perpetual and will never end.
B. TheSihmu 'L-Imam
1. Where Should TheSihmu 'l-Imam Go?
(a) During the Presence of the Imam:
The first half ofkhums is the share of the Imam. During the presence of the Imams, thesihmu 'l-Imam as well as thesihmu 's -sadat was given to them directly or to their specially appointed agents. The Imam, as the head of thesadat , was also responsible for distribution ofsihmu 's -sadat among thesadat .
The Imams, since ImamJa`far as-Sadiq's days, had also initiated the system ofwikalah (deputyship) whose function, among other things, was to collect thekhums and bring it to the Imam or distribute it according to his instructions.For example, a letter of Imam Muhammad at-Taqi (a.s .) about the financial obligations ofShi`ahs , says:“...As for the gains and profits, it is obligatory on them [to paykhums ] every year...Therefore, whosoever has anything of those [items on whichkhums is applicable], then he should bring it to mywakil ; and the person who lives far away should try his best to bring it to mywakil even if it takes some time...” 2
Did the Imams release theShi`ahs from the obligation ofkhums at any time? The Imams never suspended the obligation ofkhums as an annual financial tax. However, there are individual cases where the Imam had exempted certain persons from thekhums because of the tough economic circumstances of the time.But such exemption were for individuals and limited in time.
The fact thatkhums as an annual tax on theShi`ahs in general waswajib at all times can be seen from the followings: Once aShi`ah from Persia wrote to Imam `Aliar-Riza (a.s .) asking to be exempted from payingkhums . The Imam did not approve his request and wrote:“...And thekhums is a help to us in [promotion of] our religion, [upliftment of] our family, and our followers...Do not deprive yourselves of our prayers as long as you can because paying [thekhums ] is the key to sustenance, the forgiveness for your sins...Was-salam.” 3
Muhammad binJa` far al-Asadi wrote to Imam al-Mahdi (a.s .). Imam al-Mahdi (a.s .) answered,“As for what you have asked about the issue of a person using our property without our permission, then he should know that whosoever does so is cursed and [on the day ofjudgement ] we will be his opponent...And whosoever devours anything from our property [without permission], he is actually devouring fire and will surely reach the Hell.” 4
So khums was alwayswajib and collected by the Imams directly or through theirwakils .
(b) During theGhaybat of the Imam:
At the present time , our Imam, Muhammad al-Mahdi (upon whom be him), is in occultation; and he has not even appointed anyone as his special agent. So whatshould be done with his share ofkhums ?
All `ulama ' of our time are unanimous in saying that during the period of occultation, the share of the Present Imammust be used for the causes with which the Imam would agree. They also believe that the best persons to know such causes are themujtahids . Therefore, according to all our present `ulama ',sihmu 'l-Imam must be handed over to the most learned and trustworthymujtahid or be used in the way authorized by such amujtahid . The condition of religious knowledge and trustworthiness are important to guarantee the right use ofsihmu 'l-Imam.
It is an individual's responsibility to transfer thesihmu 'l-Imam to themujtahid . If itis given to the representative of themujtahid , then the responsibility will shift from thekhums -payer to the representative. (For example, if the representative looses the money before it reached themujtahid , then thekhums -payer is no longer responsible for that.)
If a trustworthy person who is not a representative of themujtahid agrees to take thesihmu 'l-Imam to themujtahid , then, in case of being lost, the responsibility will not shift from thekhums -payer to that person: either the messenger should make up the loss or thekhums -payer has to pay again. In the latter case, thekhums -payer may request themujtahid to exempt him for that year.
2. How Is TheSihmu 'l-Imam Used?
Themujtahid spends thesihmu 'l-Imam in the way which he thinks will be agreeable to the Present Imam Muhammad al-Mahdi (upon whombe peace). The most important causes for which thesihmu 'l-Imamis used presently are the following:
• providing the necessary expenses of the poor and needyShi`ah Ithna-`Asharis ; it may also be used by themujtahid during natural disasters like earthquake, famine, war, etc;
• propagating the religion of Islam to the believers as well as the non-believers;
• providing the household and academic expenses of the `ulama ' (the religious scholars) who dedicate their life and efforts in teaching and preaching the religion of Islam to the people.
• providing the expenditure of religious establishments, religious schools, teachers and students.
I would not be wrong in saying that most of thesihmu 'l-Imam does not even reach to themujtahids themselves, rather it is used, with their permission, in various parts of theShi`ah world. Many, if not most, religious and charitable works being done by theShi`ahs in the West today are fromsihmu 'l-Imam. (However, whether itis known or acknowledged by the public and those who use it, is a different story !)
As an example for item No. 4 above, allowme to mention theHawza `Ilmiyya (religious education center) of Qum, Iran. In early1980's there were at least fifteen thousand students and teachers in thatHawza . Allare financed collectively by the leadingmujtahids of our time. Even if we count fifty dollars monthly scholarship for the fifteen thousand students and teachers, the total monthly budget comes to seven hundred and fifty thousand dollars. The revenue for this budget iskhums and various others charities and endowment funds.
3.Sihmu 'l-Imam's Role inThe Financial Independence of TheMujtahids
Thesihmu 'l-Imam has also played an important role in the financial independence of our great `ulama '. Unlike the Sunni `ulama ' whose appointment to the position of mufti orshaykhul Islam, and their livelihood depends on the ruler of the country, theShi`ah mujtahids do not have to rely on governments or other organizations for their position or their livelihood. This prevents any unwarranted influence in theirfatwas anddecision making process. A look at the politicalfatwas of ourmujtahids during the last century will prove this point.
This is not to imply that the integrity of ourmujtahids depends onkhums ; they have to preserve their independence and integrity even withoutkhums . After all, the most important condition in amujtahid is that he must be `adil , that is, pious and of upright character. If a person who has great knowledge in Islam but is not of upright character or is under the influence of a tyrant and unjust ruler, then hewill not be accepted as the religious leader by the people.
Secondly, and more importantly, the amount and flow ofkhums has not always been the same; it depends on the overall economic well being of theShi`ah community. When the community is in good economic condition, thekhums revenueis generated satisfactorily; but if it is not in good economic condition, thekhums flow is meager. Also remember that not all eligibleShi`ahs pay theirkhums : some out of ignorance and others out of negligence.
C. TheSihmu 's -Sadat
1.During The Prophet's Time
The fact that the Prophet used to give thekhums to hisHashimite relatives exclusively is beyond any doubt.5 Even the descendants ofHashim's brothers (`Abd ash-Shams andNawfal ) were excluded from thekhums .
Jubayr binMut`im (a descendent ofNawfal ) and `Uthman bin `Affan (a descendent of `Abd ash-Shams) were not given anything from thekhums ofKhaybar . Both came to the Prophet and complained,“O the Messenger of Allah! You have given [thekhums ] toBani al-Muttalib but left us out although we and they are equally related to you.” The Prophet said,“TheBani al-Muttalib andBani Hashim are one and the same.” 6
2.After The Prophet's Death
Although theQur'anic injunction about the relatives of the Prophet is very clear andis also supported by thesunnah of the Prophet, unfortunately, there arose a great difference of opinion among the Muslims after the Prophet's death. Obviously, the people in power did not want theAhlul Bayt to get access to thekhums . This policy of depriving theAhlul Bayt of their right has continued since with a short break during the reign of `Umar bin `Abdu 'l-`Aziz who decided to give at least some of thekhums to theBanu Hashim.7
3. HowIsSihmu 'S-Sadat Distributed ?
In keeping with theQur'anic injunction and thesunnah of the Prophet, theShi`ah law says that the second half ofkhums is the share of theHashimites , preferably thesayyids who descend from Fatimah (peace be upon her and her father).
Thesihmu 's -sadat can be given to the followingShi`ah Ithna-`Ashari sayyids :-
1.those orphans who are poor;
2.those who are poor and needy;
3.an ibnu 's-sabil , that is, a traveler who has no money to continue his journey back to his home, provided his journey is not for any unlawful purpose.Khums can be given to such asayyid to continue his journey even if he is a wealthy person in his own town.
However, it is not permitted to givekhums to asayyid whom you know will spend any of it in a sinful act. It is also better not to givekhums to asayyid who publicly leads an immoral life like drinking alcohol, etc.
* * *
You can give thesihmu 's -sadat to a deservingsayyid directly without channeling it through themujtahid . According toAyatullah al-Khu'i , you do not even need to ask for his permission in distribution ofsihmu 's -sadat . AlthoughAyatullah al-Gulpaygani believes that evensihmu 's -sadat must be channeled through themujtahid , he has given a general permission to all those who follow him to distributesihmu 's-sadat directly.
Notes
1.Ibn Rushd ,Bidayatu 'l-Mujtahid , vol. 1 (Cairo: al-Maktabatu 't -Tijariyyatu 'l-Kubra, 1952) pp. 13-14; 377-378.
2. Al-`Amili ,Wasa'ilu 'sh-Shi`ah , vol. 6, p. 348-349.
3. Al -`Amili ,Wasa'ilu 'sh-Shi`ah , vol. 6, p. 375-376.
4. Ibid., vol. 6, p. 377.
5. At-Tabari ,Tafsir , vol. 13 (Cairo:Daru 'l-Ma`arif , 1958) p. 553-556; Ahmad al-Jassas ,Ahkamu 'l-Qur'an, vol. 3 (Beirut:Daru 'l-Kitabi 'l-`Arabi , 1916a) p. 61, 65; Abu `Ubayd , Al-Amwal , pp. 136-138.
6.Bukhari ,Sahihu 'l-Bukhari , vol. 4, p. 240; vol. 5, 375. Also see at-Tabari ,Tafsir , vol. 13, p. 556; al-Amwal , p. 137.
7. At-Tabari ,Tafsir , vol. 13, pp. 556-559; al-Hakim,Mustadrak vol. 3, p. 442; For more references on this issue, see al-`Amili , As-Sah¡h fi Sirah , vol. 3, pp. 318-321.
Some ThoughtsOn Khums
A.Khums : a Charity or a Duty?
In our evaluation, we judge a person by his deeds. This is so because we, as human beings, cannot know the motives of the doer.But does Allah judge the people in the same way? Allah will not judge the people by looking at their deeds; He will instead judge by looking at their motives. The Qur'an says,
“Verily Allah accepts (the good deeds) only from the pious people.” (5:27)
In the introduction, we mentioned there are two levels by which Islam aims to create and preserve the economic equilibrium in society: individual and collective. Under 'individual level,' we talked aboutcharity which is a voluntary good deed. Under 'collective level,' we talked about thetaxes which Islam has made obligatory upon the Muslims.
Khums andzakat come under the second category and, therefore, itshould never be looked upon as an act of charity. Rather, it is a duty, an obligationwhich must be fulfilled whether one likes it or not. In fulfilling this obligation, you must train yourself to paykhums andzakat with the intention of seeking the pleasure of Allah. Itshould be done fi sabili 'l-lah .
We must emphasize that doing a deed is one thing but its acceptance or rejection by Allah is something else. The former does not guarantee the latter. It is themotive which will be crucial in acceptance or rejection of one's deed. To usekhums , whether on a personal or organizational levels, asa leverage to promote oneself is very detrimental to the spirit ofkhums .
I am especially concerned about the emphasis put on accrediting as 'donors' the persons or organizations who givekhums for valid Islamic causes.
They should take a moment to think whether thesihmu 'l-Imam which they are giving is owned by themselves or ImamMahdi (upon whom be peace)? If it belongs to the latter, then why insist on getting credit for it as the donor? If any acknowledgment is tobe made , should it not go to the Imam?
B. Do Others Also GiveKhums ?
Another issue is that of pride, orI should say arrogance, in givingkhums . There are some who givekhums on a regular basis (may Allah increase their numbers), but have also become victim of `ujb . `Ujb means a sense of self-righteousness in which one looks down upon others. Such people think that they are the only ones who paykhums !
This happens because of ignorance about others. `Ujb does not harm anyone but its own victim. Such a person will suffer from a wrong sense of pride and will lose the most important means of spiritual development known as self-criticism.
One should be aware that every country or group of people goes through financialups and downs . If, today, you are financially on a good footing and givekhums , while others are on the receiving end -- this does not mean that those who receivekhums have been the same during all times in their history!
The best case in our time is India: After the British colonization of that country, in particular after its independence, the Muslims of India have gone through a very difficult financial crisis. TheShi`ahs have suffered even more. Their present plightshould not be taken as a sign that they have always been at the receiving end of charity. There was a time not long ago when theShi`ahs of India (especially during theShi`ite Oudh sultanate in North India) were the main financial supporters of the centers of learning in Iraq.1
TheShi`ahs in the Oudh and even in the southern sultanates of pre-British India had contributed greatly to the growth of their faith and community in that part of the Muslim world.
Train yourself to givekhums ,zakat and charity without injuring the feelings of the recipients. Allah says,
“O you who believe! Do not nullify your charity by reproach and injury (to the recipient), like the person who spends his wealth to show it to the people...” (2:264)
C.Khums Dependency Syndrome
I would also like to express my thought about the attitude which some of our religious organizations in Europe and North America haveadopted to the issue ofkhums . TheShi`ahs in India, Pakistan and East Africa have built many religious centers in their countries. After migrating to the West, it is pleasing to note that they carried on the tradition and have built religious centers in their adopted homelands.
However, there is one important difference between the immigrant Muslim communities in the West and their ancestors in Asia and Africa. The latter built the centers mainly by the contributions made from their own money. Whereas the former have to large extent built their centers with thekhums fund.I do not want to imply or suggest that the use ofkhums for such purposes is not right; but I am worried about the habitual dependency onkhums by our organizations.
I have named this mentality as“thekhums dependency syndrome”. Whenever we think of a worthwhile project, we immediately look at thesihmu 'l-Imam as the first and the main source for financing that project. This is not to deny that often the local resources are not sufficient. But it seems to me (and I pray to Allah that I be wrong) that we are gradually forgetting how to give from the remaining 80% of our excess wealth towards worthwhile causes, and are getting into the habit of depending onkhums !
D. ThoseWho do not Pay Their Dues as Seen By Imam `Ali (A.S.)
SomeShi`ahs take the issue of payingkhums lightly; they think that giving some money in charity from time to time absolves them of their duty. SuchShi`ahs apparently do not realize that not payingkhums ,zakat orfitrah (which are obligatory dues) amounts to misappropriation of the money which rightfully belongs to the Imam (peace be upon him) and the needy, orphan and poor people.
To get the feeling of how Imam `Ali (peace be upon him) looks upon the misappropriation of such funds,I would like to quote some parts of a letter which he wrote to one of his officers about the latter's misappropriation of the public fund. While reading the letter, keep the fact in your mind that the officer addressed in this letter was apparently a cousin of Imam `Ali (a.s .).I would specially like to draw the attention of the respectedwakils of themujtahids of our time to this letter.
Imam `Ali binAbi Talib wrote:
“As soon as it was possible for you to misappropriate theummah's trust, you hastened to turn around and attack (them), and made a swift leap to snatch away whatever you could from their property meant for their widows and their orphans as a wolf snatches a wounded and helpless goat. Then, you happily loaded it off toHijaz without feeling guilty for having misappropriated it...It was as though you were sending to your family what you had inherited from your father and mother!
“Glorybe to Allah! Do you not believe in the Day ofJudgement ,or do you not fear the exaction of account? O' you who were considered by us among the men possessed of mind, how can you enjoy food and drink when you know that you are eating the unlawful and drinking theunlawful. You are...marrying women with the money of the orphans, the poor, the believers and the mujahidin to whom Allah has dedicated this money...Fear Allah and return to these people their properties. If you do not do so and Allah grantsme power over you, I shall excuse myself before Allah and strike you with my sword with which I did not strike anyone but that he went to Hell.
“By Allah, even ifHasan andHusayn had done what you did there would have been no leniency with me for them and they could not have won their way with me till I had recovered from them the right and destroyed the wrong produced by their unjust action. I swear by Allah, the Lord of all beings, that I would not be pleased to regard the people'smoney which you have appropriated as lawful for me and to leave it to my successors by way of inheritance.
“Mind yourself and consider for a while as though you had reached the end of life and had been buried under the earth. Then your actions will be presented to you in the place where the oppressor cries 'Alas' while he who wasted his life yearns for return (to the world), but time was none to escape2 . “3
Notes
1. See, Cole, J.R.I, “'Indian Money' and theShi`i Shrine Cities of Iraq, 1786-1850,” Middle Eastern Studies, vol. 22 (1986) No. 4, pp. 461-480.
2.Sura Sad, 38:3.
3.Nahju 'l-Balaghah , Letter No. 41.
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