KHUMS -Religious Tax

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 Quran 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)

[289] al-Qadi Abu Yusuf, Kitab al-Kharaj, 25-27

QUESTIONS & ANSWERS on Vakil (Representative) & Khums payment/ usage
 

585. Question: What is the limit that you have allowed your agents and representatives (wukalã’) to utilize for their personal use from the religious dues that they collect [from the people]?

Answer: In our ijãzas (authorizations for apportioning the religious dues), we have mentioned that the authorized person is allowed to utilize, for example, one-third or half of whatever he collects of religious dues for the purposes that have been defined by the shari‘a. This does not mean that the percentage mentioned [in the ijãza] is especially for the use of the authorized person himself, because it could happen at times that the use of that due would not apply to him at all — for example, if he is a sayyid while the religious dues that he has collected are from the charity of non-sayyid or other charities like it.

In the light of this, if the authorized person considers himself —in keeping with Allãh as the witness in this matter— eligible for the religious dues in accordance with the conditions mentioned in the Manual of Islamic Laws —for example, if he is needy in the religious definition and is among those who deserve the right of zakãt or sihm-e sãdãt or radd madhãlim etc— he is allowed to take from it according to his need and proportionate to his status and not more than that.

Similarly, if he is providing general religious services and strives for upholding the word of Islam, he deserves the sihm-e Imãm (a.s.) according to the level of his work and the service that he does for Islam.

But, if he is not spending the religious due that he has collected, he must utilize the percentage mentioned [in the ijãza] in its appropriate causes as defined by the shari‘a.

586. Question: If a person has doubts about the integrity of a representative of the marja‘ as a result of alleged misappropriation of religious dues;
  (a) Is he allowed to talk about it to other people, even if he is not certain about the truth of the allegations levelled against the representative? What if he is certain about them?
  (b) Is he allowed to still pay his religious dues to that representative as long as he is uncertain about his not being trustworthy?

Answer:
  (a) It is not permissible for him [to talk to the others about it] in both situations. In the second case [of certainty], he can inform the marja‘ directly in complete confidence about the real situation so that the marja‘ may take whatever action he deems appropriate.
  (b) He should rather pay his religious dues to a representative who is known for his integrity and honesty in acting according to his ijãza, i.e. in using some portion of what he has collected of it in their appropriate causes as mentioned earlier and sending the rest to the marja‘.

587. Question: Is it permissible to use the sihm-e Imãm (a.s.) without seeking the permission of the marja‘ if a person can ascertain the need of any kind for its use with which the Imam (a.s.) would be pleased?

Answer: It is not permissible; and one cannot attain the approval of the Imam (a.s.) by using his portion of the khums without seeking the permission of the most learned marja‘ —in that it is possible that the marja‘’s permission is part of the approval of the Imam (a.s.).

588. Question: Is it permissible to use the sihm-e Imam (a.s.) in charitable projects while there are tens of thousands of believers who are in need of bread, cloths, etc.?

Answer: In using the sihm-e Imam (a.s.), it is important to consider the principle of priorities. It is a matter of obligatory precaution, the determination of “most important vis-à-vis the more important” should be left to the discretion of the most learned jurist who is well informed about the general situation.

Regarding Claims of Agency (Wikalah)
__________________________________________

Alsalam Alaikum Dear Brothers & Sisters

Religious dues are an important pillar in the building process and advancement of society, and in advancing educational and strategic projects that will develop the community. For those reasons the Prophet (saw) said: "Islam did not stand except for the wealth of Khadija." 

But many problems and questions have been emerging regarding the performance of this worship (such as moving Khums money to another place, disposing of it personally, turning it over to non-credible sources, and the like), leading to much confusion. And, unfortunately, we see some of the believers failing to recognize these issues or failing to prevent against them, which may lead some to neglect performing their religious duty or to the discounting of these worships on the Day of Judgment. This in turn becomes an obstacle to the development of religious projects, and to tending to the needs of the poor and the needy.

To that end, the office of His Eminence Grand Ayatollah Sayyid Ali al-Sistani has taken the initiative to clarify the religious rulings regarding the topic, so that it can help with the progress of the community and to perform its duty of informing the public. 

We ask God Almighty to grant success to the faithful, to bless them in their work, and to guide our efforts to build and advance this community.

__________________________________________________________________

In the Name of Allah, the Compassionate, the Merciful

To the Office of Grand Ayatollah Sayyid Al-Sistani:

May the Peace, Mercy and Blessings of God be upon you.

We kindly ask you to answer the following questions: 

1. Assuming that a person was authorized by his eminence, Sayyid Al-Sistani, to spend the "Imam's share" (sahm-ul-imam) which is due of the person's khums money:  

A. Is it permissible to spend it on any needy person whom the person wants to help?

Answer: In His Name, the Most High. The person cannot spend it on anything but securing the basic and necessary needs of religiously practicing believers, including food, medical treatment, and the like.

B. Is it permissible to delegate another person in spending it, by giving the Islamic dues to another person and authorizing that person to identify those in need as well as the amount to give them? 

Answer: The person is not allowed to do this.

C. Is it permissible to transfer it to another country? 

Answer: The person is not allowed to do this unless the person has eligible relatives in that country. 

2. Is a religiously responsible person (one who is Mukallaf)relieved of the religious responsibility if he/she paid his/her Islamic dues to a person whom he/she believed was eligible but then turned out not to be? 

Answer: The person is not relieved of the religious responsibility if he/she fell short in checking out the condition of the recipient. Rather, as a matter of obligatory precaution (ihtiyat luzumi), the person is not relieved of the religious responsibility even if he/she did not fall short in checking out the condition of the recipient. 

3. There are some individuals who claim agency (wakalat) on behalf of his eminence, Sayyid Al-Sistani, or that they have an official recommendation and trustworthiness letter (e'temadiyya) from his office, or that they are connected to you in some other way. These individuals accept the Islamic dues from believers and, in return, they do not give them a receipt issued from his eminence's office. Is one who has to pay his/her Islamic dues relieved of the religious responsibility by paying the dues to these individuals? 

Answer: The person is not relieved of the religious responsibility by doing so, and Allah is the Guide.

Sahib Kareem,  

9 Rabi' ul-Awwal 1433 AH

Stamped:

The Office of Sayyid Sistani

An-Najaf ul-Ashraf

Copy of signed arabic original is here http://www.sistani.org/index.php?p=320138&id=473

circulated by www.Imam-us.org

Guidance of Ayatullah Al Udhama Ali Hussein Seestani on Khums Usage :

“It is highly recommended that these (khums) funds & spent with the clear intention that it is on behalf of the Imam (AS). It is incumbent to maintain priority of importance – the more important ones to be addressed first. In these times, the most important &a in which Sehme Imam (AS) can be spent is to establish the correct practice of religion, propagate the divine message, spread the teachings of our religion & to provide & cover for the costs of the learned people who spend their time in learning. They have dedicated their lives to teaching the ignorant, guiding the misled, advising the Believers, counseling the aggrieved & many more such activities that contribute to the promotion of their faith & perfection of their own selves allowing them to gain proximity to the Almighty.”

Minhajus Swaliheen
Page 411 Rule No. 1265

Payment of Sehme Sadaat

Payment of Sehme Sadaat :There are conditions for a person to be able to recieve Sehme Sadaat eg ensuring Sayyed /poor etc. Hence it is better to pay this amount too to the Representative of your Marja, so that the responsibility is not on you for this wajib disbursement.Additionally there appears to be no benefit ( or extra sawab/reward ) of disbursing this by oneself

KHUMS Book PROJECT

Khums – The Obligatory Islamic Act
Draft Index of proposed Contents

1.1 Definition
1.2 Things on which Khums is obligatory.
1.3 2 important things – On mixed money and On Surplus.

2.1 Quran
2.2 Hadith
2.3 Rationally needed - Islamic Economic system that benefits self & society.
2.4 Importance & effect on other acts of worship.
2.5 Fear of poverty / future–Satans tool
2.6 Fulfillment of the dues to Ahlulbayt

3.1 Mixed money
3.2 Surplus = Business net profit + job earnings + other gains – exempted gains – permissible personal expenditure – permissible personal savings in kind.

4.1 Taqleed –Marajae & Representatives. Some differences
4.2 Intention
4.3 Zakat & Khums common ground/distinction
4.4 Khums obligation & Charity distinction.
4.5 Year definition /concept -lunar /solar, Date fixation
4.6 Khums not on entire assets
4.7 Usage of item, Unused /Seasonal use material
4.8 Access to own wealth (Ikhtiyar)
4.9 Sadat - Non Sadat defn & responsibility/method to identify
4.10 Social Status/Needs
4.11 A brief overview - Investment v/s loan v/s reserves v/s expenditure v/s expense.
4.12 Mukhammas – Khums free

5.1 Payment prior to due date
5.2 Payment in advance- for same /more than 1year.Estimates & Adjustments.
5.3 Payment after due date & in installments.
5.4 Windfalls - Unexpected Incomes
5.5 In the event of Death

6.1 Brief note on surplus. Surplus and not savings.
6.2 Brief note on Business - net profit genuine statement
6.3 Brief note on Job - earnings genuine statement
6.4 Brief note on Other gains
6.5 Brief note on Exempted gains
6.6 Brief note on Permissible personal expenditure – What is meant individually by permissible, personal and expenditure?
6.7 Brief note on Permissible personal savings.
6.8 Brief note on ‘In Kind’ – Not in cash.
6.9 Hajj / dowry – Not exemptions but examples of permissible savings in kind.

7.1 What is meant by net profit?
7.2 What is meant by genuine?
7.3 Closing balance – Opening balances method.
7.4 Treatment for Investment payments, receipts, Profit/loss on sale
7.5 Business payments in terms of Haram / Israf / Khums / Investment
7.6 Income Accrued vs received
7.7 Expenses - Accrued vs paid – consistency
7.8 Deductible - expenditure / expenses?
7.9 Employee Provident fund – Employee/Employer contribution /Receipt
7.10 Use of capital for expenses / loss
7.11 Advances
7.12 Invt valuations on khums date & Net worth changes considerations
7.13 Borrowings & Repayments made . Loans given & repayment recd
7.14 Inventory of balance material available & unused /once used.
7.15 Receipt in hand/ at bank & in last mth/day
7.16 Set off of losses
7.17 Increase in Net worth/profit – Mixed vs separable
7.18 Business Income spreadsheet.
7.19 Examples.

8.1 Salary statement
8.2 Employee Provident fund – Employee/Employer contribution /Receipt
8.3 Salary Earner spreadsheet.
8.4 Investments made, P&L – additions/deductions
8.5 Use of capital for expenses / loss
8.6 Increase in Net worth/profit – Mixed vs separable
8.7 Receipt in hand/ at bank & in last mth/day
8.8 Salary Income & Investments spreadsheet.
8.9 Examples.

9.1 Personal V/S Business.
9.2 Useful and not merely used expenditure
9.3 Deductible - expenditure / expenses?
9.4 Accrued vs paid
9.5 Personal payments in terms of Haram/ Israf / Khums
9.6 Personal insurance premium payments –Refundable/Non refundable.
9.7 Set off of losses – Permissible/Non-permissible.
9.8 Increase in Networth/profit – Mixed vs separable
9.9 Borrowings & Repayments made . Loans given & repayment recd
9.10 Advance payments made against delivery of products or services in the next year.
9.11 Personal cash savings
9.12 Personal savings certificate/shares
9.13 Personal savings like books, house purchase, dowry, Hajj, etc.
9.14 Statement format in Spreadsheet
9.15 Examples

10.1 Closing balance – Opening balances method.
10.2 Applying the Formula.
10.3 Borrowings & Repayments made . Loans given & repayment recd
10.4 Increase in Networth of personal assets.
10.5 Multiple currencies to common consistent currency
10.6 Surplus spreadsheet.
10.7 Examples

11.1 Fixing date
11.2 Estimating Past years Khums
11.3 Seeking pardon from representative on legitimate grounds – Waive off or installment payment.

12.1 Payment to Representative /Organizations – Authorization details
12.2 No responsibility beyond pyt to authority for misuse etc
12.3 Use of Sehme Imam/ Sadat based on own judgment
12.4 Obtaining permissions for payment to specific projects/relatives

13.1 Objections on Khums use by Ulamaa
13.2 Answer to khums only on war booty & only once in Quran
13.3 Answers to Charity vs khums
13.4 Answers to wastage / misuse
13.5 Answers to obligation on Sadat too
13.6 Answers to No eligible person to collect

14.1 Spreadsheet
14.2 Examples

15.1 Spreadsheets
15.2 Quranic Verses
15.3 Traditions
15.4 Books

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