Khums
In Islam, khums is a tax on Muslims which obligates them to pay one-fifth of their acquired wealth from the spoils of war and, according to most Muslim jurists, other specified types of income, towards various designated beneficiaries. In Islamic legal terminology, "spoils of war" refers to property and wealth looted by the Muslim army after battling with non-Muslims or raiding them. Khums is the first Islamic tax, which was imposed in 2 AH/624 CE, after the Battle of Badr. It is separate from other Islamic taxes such as zakat and jizya. It is treated differently in Sunni and Shia Islam; key topics of debate include the types of wealth subject to khums, the methods of its collection and distribution, and the categories of recipients.
Historically, one-fifth of the spoils of war was placed at the disposal of the Islamic prophet Muhammad who distributed it among himself, his close relatives, orphans, the needy and travelers. After Muhammad's death, disagreement arose about how to use the share once given to Muhammad and whether to continue to give his close relatives a share of the khums. Over time, Sunni Muslims came to believe that khums should be paid to the ruler of the Islamic state for the general good of the Muslims, maintaining the Muslim army, and for distribution between the orphans, the needy, travelers, and, according to some jurists, the descendants of Muhammad. For the Shia, the khums must be paid to the Imam of the time, as the rightful heir of Muhammad, who then distributes it among the orphans, the needy, the travelers and other descendants of Muhammad. As Twelver Shi'is believe the Imam of the time is currently in Occultation, they pay khums to senior religious scholars of their choice, who are considered representatives of this Hidden Imam, and these jurists then divide the khums into two portions: one for distribution among the indigent descendants of Muhammad and the other for any activities that they believe will be agreeable to the Hidden Imam.
In Sunni Islam, jurists are unanimous in applying the khums to spoils of war but disagreement exists on whether this tax extends to buried treasure and products extracted from mines and the sea. In Shia Islam, khums is to be paid on the spoils of war, found treasure, mineral resources, objects obtained from the sea, the profits of any income, the lawful wealth which has become mixed with unlawful wealth, and the sale of land to a dhimmi.
Origin
The Arabic term khums literally means "one-fifth." The institution of khums has its origins in pre-Islamic Arab custom, where the chief received one-fourth or one-fifth of the war booty along with the ṣafw al-māl . The remaining booty was typically shared among the raiders who accompanied the chief, but the chief retained the right to dispose of the booty as he saw fit. Under Islam, the management and distribution of war booty became a state responsibility due to the large amounts of booty involved. The straightforward pre-Islamic Arab practice of division was inadequate for the more complex circumstances resulting from the Muslim conquests.Muslim scholars agree that the khums was introduced in Islam when Quran 8:41 was revealed:
Regarding the circumstances of its revelation, there is disagreement between exegetes. One account mentions that Abd Allah b. Jahsh independently designated one-fifth of the spoils taken from raiding the Quraysh at Nakhla — the first spoils obtained under Islam — for Muhammad shortly before the Battle of Badr, and this practice was later confirmed by the Quran. Other sources suggest that khums was introduced at various times, including during Badr itself, after the victories over Banu al-Nadir or Banu Qurayza, during the conquest of Khaybar, or even as late as the Battle of Hunayn. However, it is generally believed that Quran 8:41 abrogated Quran 8:1. Thus, Quran 8:41 is thought to have been revealed sometime after Badr, with some sources indicating that the rule of khums was first applied to the booty acquired from the victory over the Jewish tribe of Banu Qaynuqa. Hence khums is considered the first Islamic tax, imposed after the Battle of Badr, two years after the Hijra.
During Muhammad's lifetime
Muhammad taught paying khums as a fundamental religious duty. Two people who collected khums for Muhammad are identified as Mahmiya b. Jaz' and Abd Allah b. Ka'b al-Ansari. Ali b. Abi Talib was appointed by Muhammad to distribute the portion of khums allocated to his near relatives.Muhammad received one-fifth of the booty allocated to him in God's name, alongside two additional categories of shares from the booty: the ṣafw al-māl and his share as a participant in the battle alongside other warriors. The remaining four-fifths of the booty was to be distributed among the troops who accompanied the Prophet.
After Muhammad's death
Shortly after the death of Muhammad in 11 AH/632 CE, the allocation of khums to the various groups mentioned in Quran 8:41 became a source of disagreement. The main issue revolved around how to treat the first three groups specified in the verse—God, the Prophet, and his family—with particular contention regarding the latter two. Muhammad's successor and the first caliph Abu Bakr reportedly sought the opinions of the Muslims regarding the shares belonging to Muhammad and his family, receiving a variety of perspectives on the matter. Some advised him to redistribute these shares among the other recipients, while others argued that they should be allocated for preparations for war, such as acquiring horses and weapons. Abu Bakr removed the entitlement of Muhammad's family to the khums and allocated it to the clans of the Quraysh, thereby strengthening their support for his caliphate. Umar proposed using the khums to cover marriage expenses and debts for the unmarried members of the Muhammad's family. When Muhammad's closest relatives demanded their entire share, Umar refused their request.During the caliphates of Uthman and Ali, the practice of dividing the khums into three parts—one for orphans, one for the poor, and one for travelers—became well-established. As a relative of Muhammad, Ali was inquired about the family's share and noted that while they had been compensated until the conquests of Susa and Ahwaz, their share was discontinued thereafter.
Another account states that Ali once asked Muhammad to establish a law ensuring the continuation of his family's share after his death, which was enacted. This arrangement reportedly lasted until the final days of Umar, who ended the allocation of the share to the Prophet's family when revenues increased. There were subsequent concerns about Ali potentially making a similar decision.
Sunni jurisprudence
Sunni exegetes interpret Quran 8:41 as specifically referring to war booty; however, there is considerable disagreement among them regarding the circumstances of its revelation, its interpretation, and how applicable it is after Muhammad's death.Applicability
Jurists of the four Sunni schools of law—Hanafi, Hanbali, Maliki and Shafi'i—have differing views about the things khums is applicable on. In its original form, khums was applied at the rate of 20% to spoils of war. Over time, this tax was expanded to include treasure, mines, and all materials extracted from the sea or earth. Today, Sunni jurisprudence holds that khums is applicable only to excavated items from land, sea, mines, buried treasures, and spoils of war, at the rate of 20%. In this context, khums functions both as a “windfall tax” and as a tax on specific natural resources.Spoils of war ''or'' booty (''ghanima'')
Jurists of all schools agree about the rules governing khums applying to ghanima, which is interpreted as the spoils of war or booty acquired through armed conflict. However, the Shafi'is and some Hanbalis, particularly al-Khiraqi, extend the application of khums to fayʾ, which is property given up by non-Muslims without resort to war, for example, as a result of negotiations or a treaty. The Malikis identify an intermediate category, al-mukhtaṣṣ, which includes property looted stealthily from the non-Muslim territory, and stipulate that the khums from this property must be privately distributed by the individual who seized it. There is ongoing debate regarding the obligation of khums on property taken by small groups of raiders acting independently.Food consumed by combatants or their animals does not count as booty subject to division. During Muhammad's lifetime, items he selected as personal prizes were also not counted as booty subject to division. Khums is calculated on the total booty after deducting expenses like transport and safekeeping. According to the Hanbalis and Shafi'is, deductions also include the clothing, weapons, mounts, and other personal items of opponent soldiers claimed by the specific Muslim soldiers who have killed or disabled them. The Hanafis and Malikis treat claims to these personal items as "rewards", requiring an express grant from the ruler. The Hanafis provide rewards from the khums if the grant is made after the booty is secured in Islamic territory ; otherwise, it comes from the four-fifths of the booty. The Hanbalis also draw rewards from the four-fifths. The Malikis provide rewards from khums in all cases and the Shafi'is provide rewards from the one-fourth share of the khums designated for community needs.
The rules for khums apply first and foremost to movable property: prisoners of war are enslaved and included in the booty to be divided. The captured slaves of the non-Muslims are also included in the booty to be divided. There is disagreement regarding real property: the Shafi'is divide it among the Muslim combatants and subject it to khums, while the Malikis do not. The Hanafis and Hanbalis leave the division to the ruler's discretion. When dividing the booty itself, rather than its sale price, the determination of khums is made by lot, with specific designations for khums.
There is debate regarding how much a ruler can bypass the general rules for dividing booty, including khums, by stating that each combatant may keep what they take as a reward. Many Hanafis argue that booty obtained under such a general offer of reward is not subject to khums provided it is obtained by a detachment, rather than the whole army, that is sent from within enemy territory.