The Official Website of the Office of His Eminence Al-Sayyid Ali Al-Husseini Al-Sistani

Books » Islamic Laws

1. SURPLUS INCOME FROM EARNINGS AND GAINS → ← MISCELLANEOUS RULINGS ON IʿTIKĀF

CHAPTER SIX » The One-Fifth Tax (Khums)

Ruling 1768. Khums becomes obligatory (wājib) on seven things:

1.
surplus income from earnings and gains;

2.
mined products;

3.
treasure troves;

4.
lawful (ḥalāl) property that has become mixed with unlawful (ḥarām) property;

5.
precious stones that are acquired by underwater diving;

6.
spoils of war;

7.
land that a dhimmī[1] purchases from a Muslim, based on the opinion held by most jurists (mashhūr).

The laws (aḥkām) of these will now be mentioned in detail.

[1] Dhimmīs are People of the Book (ahl al‑kitāb) – i.e. Jews, Christians, and Zoroastrians – who have entered into a dhimmah treaty, i.e. an agreement that gives them rights as protected subjects in an Islamic state.
1. SURPLUS INCOME FROM EARNINGS AND GAINS → ← MISCELLANEOUS RULINGS ON IʿTIKĀF
العربية فارسی اردو English Azərbaycan Türkçe Français