Khums
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In Islam, khums (Arabic: خُمْس Arabic pronunciation: [xums]) is a tax on Muslims which obligates them to pay one-fifth (20%) of their acquired wealth from al-ghanima (Arabic: الْغَنيمَة, i.e., the spoils of war and, according to most Muslim jurists, other specified types of income) towards various designated beneficiaries.[1] It is treated differently in Sunni and Shia Islam. Historically, khums was paid to the Islamic prophet Muhammad, 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.[2] Nowadays, this tax is understood to be paid to the imam, caliph or sultan, representing the state of Islam,[3][2] for distribution between the orphans, the needy, travelers, and, according to some jurists, the descendants of Muhammad.[4][5] Khums is separate from other Islamic taxes[a] such as zakat and jizya.[3][7]
In Sunni Islam, the khums tax is applicable on the spoils of war and, according to some jurists, on minerals extracted in regions under the control of the state. In Shia Islam, khums is to be paid on the spoils of war, objects obtained from the sea (al-ghawṣ), treasure (al-kanz), mineral resources (al-maʼdin), annual earning profits (arbāḥ al-mākasib), the lawful wealth (al-ḥalāl) which has become mixed with unlawful wealth (al-ḥarām), and the sale of land to a dhimmi.[2]
Overview
[edit]The Arabic term khums literally means one-fifth.[2][8] In Islamic legal terminology, it means one-fifth of certain items that a person acquires as wealth must be paid to the state of Islam. This is a tax in Islamic jurisprudence that applies on ghanima and, according to some jurists, on fay'.[2] In the early and middle history of Islam, ghanima was property and wealth that was looted by the Muslim army after attacking the unbelievers. Fay' was that property and wealth that was gained from confiscation without strife, that is if the unbelievers refused to fight or violently opposed the raid.[9] Over time, the concept and scope of ghanima was expanded by Islamic scholars, and variations emerged between Sunni and Shia scholars over interpreting the definition of ghanima. Similarly, the percentage of fay was expanded to 100% using Quran 59:7,[b] thus placing it beyond khums. The 80% amount left after paying the 20% khums, was distributed among the army commander and soldiers who attacked the unbelievers.[10][11]
Sunni, Twelver and Zaydi Shia jurisprudence concerning khums differ in significant ways. Key topics of debate include the types of wealth subject to khums, the methods of its collection and distribution, and the categories of recipients (asnāf).[1][12]
The institution of khums has its origins in pre-Islamic Arab custom, where the chief received one-fourth (mirbā')[1] or one-fifth of the war booty along with the ṣafw al-māl (any part of the booty that particularly attracted him). 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.[2] 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.[2]
In the Quran
[edit]Muslim scholars agree that the khums was introduced in Islam when Quran 8:41 (called āyat al-khums or āyat al-ghanīma) was revealed:[2][1]
And know ye that whatever of a thing ye acquire a fifth of it is for God and for the Apostle and for the (Apostle's) near relatives and the orphans and the needy and the wayfarer, if ye believe in God and that which we sent down...[2]
Regarding the circumstances of its revelation, there is disagreement between exegetes.[1] 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 (2/624), 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 (4/625) or Banu Qurayza (5/627), during the conquest of Khaybar (7/628), or even as late as the Battle of Hunayn (8/630).[1] However, it is generally believed that Quran 8:41 abrogated Quran 8:1 (called āyat al-anfāl, which had allowed Muhammad to distribute the spoils from the Battle of Badr as he deemed appropriate). 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 (2/624).[1][2] Hence khums is considered the first Islamic tax, imposed after the Battle of Badr, two years after the Hijra (Muhammad’s migration from Mecca to Medina on 622 CE).[8]
During Muhammad's lifetime
[edit]Khums is mentioned in Sahih Hadith.[13] According to Sahih al-Bukhari (a Sunni reference), when the delegates of the tribe of 'Abdul-Qais met Muhammad and asked him some advice, he told them to pay "Khums (i.e. one-fifth) of the war booty to Allah".[c]
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.[1]
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 (the select item that Muhammad chose for himself before the booty was distributed) 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.[2]
After Muhammad's death
[edit]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 (r. 632-34) 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.[2] 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.[14] Umar (r. 634-44) 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.[2]
During the caliphates of Uthman (r. 644-56) and Ali (r. 656-61), 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 Sus and Ahwaz, their share was discontinued thereafter.[2]
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.[2]
Sunni jurisprudence
[edit]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.[1] Scholars of the four Sunni Schools of fiqh—Hanafi, Maliki, Shafi‘i and Hanbali—have historically considered khums' 20% tax to be applicable on ghanayam (property, movable and immovable) booty seized in any raid or as a result of actual warfare, as well as buried treasure or resources extracted from land, sea, or mines.[15]
The common Sunni view is that during Muhammad's lifetime, khums was divided into five shares, with Muhammad receiving a share allocated "for God and the Prophet" (referred to as khums al-khums). This share was used by Muhammad to support himself and his immediate family and the other shares were directed toward his kin and community needs. A minority, including the Basran Quran scholar Abu al-'Aliya Rufay b. Mihran al-Riyahi (d. 90/708 or 96/714) and, as reported occasionally, his mentor Ibn Abbas (d. 68/687-8), argued that a separate sixth share designated for God existed which was meant for the maintenance of the Kaaba. Muqatil b. Sulayman (d. 150/767) stated that khums was divided into four parts, with one part representing the shares of God, Muhammad, and Muhammad's family.[1]
The Shafi'is and Hanbalis continue to divide khums into five shares following Muhammad's death: (1) the share of God and the Prophet (previously given to Muhammad), which now supports the needs of the Muslim community (sahm al-mașālih), (2) the share for the Prophet's relatives (dhu'l-qurba), given to the members of the Banu Hashim (Muhammad's clan) and the Banu Muttalib[d] clans regardless of their needs, with males receiving twice the share of females, (3) orphans (yatāmā), defined as needy minors without a father, (4) the poor (masākīn), corresponding to the "poor and needy" in Quran 9:60, and (5) travelers, defined similarly as for zakat.[1][2] Al-Shafi'i (d. 204/820; the eponymous founder of the Shafi'i school of Sunni Islam) was from the Banu Hashim and extensively argued for the share of the nearest relatives, contending that it should be granted because the ghanima had increased—referring to Umar's denial of this share. He maintained that no Muslim has the right to deny the portion designated for them by Qur'anic command.[2]
The Hanafi stance is that after Muhammad's death, his share and that of his family ceased to exist. Hanafis support this stance with the practice of the first four caliphs (Abu Bakr, Umar, Uthman and Ali) as evidence.[1] They teach that khums should be divided only among only three of the five categories mentioned in Surah 8:41, namely the orphans, the needy, and travelers.[2] However, they do give priority to needy members of Muhammad's family within these three categories, as his family members are religiously forbidden to receive alms like zakat.[1] The Hanafi stance is likely a later developed view as Abu Yusuf (d. 182/798) reported that Hanafi jurists of his time believed khums should be divided into three shares: one for Muhammad (to be passed to the caliph after his death), another for Muhammad's family, and a third for orphans, the poor, and wayfarers. Abu Yusuf, a disciple of Abu Hanifa (d. 150/768), the founder of the Hanafi school of Sunni Islam, attributed to him the view that the shares of Muhammad and his family should be used for amassing troops and weapons instead, in line with the practices of the first two caliphs (Abu Bakr and Umar) who succeeded Muhammad. However, another disciple of Abu Hanifa, al-Shaybani (d. 189/802), attributed to him the view that khums should be divided into three parts: one for the poor, one for orphans, and one for travelers. al-Baydawi (d. 1316) reported that Abu Hanifa held that the shares for the Prophet and his family ceased to exist after his death. These varying opinions among jurists within a single school reveal the confusion in the sources used to determine the distribution of khums and also the complexities arising from the extensive expansion of the Islamic empire.[2]
The Malikis view the categories mentioned in Quran 8:41 as illustrative and consider the entire khums as fay', to be allocated for the needs of Muslims at the discretion of the ruler, a position also supported by the Hanbali jurist Ibn Taymiyya (d. 652/1254).[1] For instance, the ruler could choose to divide it evenly between the poor and the rich. Additionally, Malik (d. 179/795), founder of the Maliki school of Sunni Islam, asserted that the ruler could, if he wished, allocate part of the khums to Muhammad's family.[2] The Malikis also recommend that the distribution of khums should start with grants to members of the Banu Hashim.[1]
Most later Muslim jurists agreed that a portion of the khums should go to the family of Muhammad, but they disagreed on who these rightful descendants were, with some considering them to be the Banu Hashim only, and others including the Banu Muttalib with them. These jurists also concurred that the portion of the khums designated for Muhammad should be spent, among other things, to maintain the Muslim army and for the general good of the Muslims.[2]
Shia jurisprudence (Ja'fari)
[edit]While Sunni exegetes consider Quran 8:41 to relate to war booty (ghanīma), Twelver and Zaydi scholars consider the phrase annamā ghanimtum ("what you acquire") to refer to wealth more generally.[1] Khums, in the Ja'fari Shia tradition, is applied to the business profit, or surplus, of a business income. It is payable at the beginning of the financial year, though this is regarded as being the time at which the amount becomes clear. Ghanima and one-fifth tax of khums applies wherever gain or profit is involved. "Ghanima" has two meanings as mentioned above; the second meaning is illustrated by the common use of the Islamic banking term "al-ghunm bil-ghurm" meaning "gains accompany liability for loss or risk"[16][17]
In 13th century Shia religion, the khums was divided into two portions. One portion went to the descendants of Muhammad, the other portion was divided equally with one part given to Imam and clergy, while the other part went to the orphaned and poor Muslims.[5] The famous view of contemporary Faqihs is that the Imam's portion (during the Occultation (Islam)) is used in the fields that the Marja' Taqlid has outlined. The Imam would use it in those ways, such as reinforcing Islam and Seminary, promotion of Islam, building mosques in necessary situations, libraries and schools' affairs, assisting old people, and actually all blessing affairs in the order of their priority and their religious significance.[18] Khums became a major source of income and financial independence for the clergy in Shia regions. This practice has continued among Shia Muslims.[4]
Through a lengthy hadith recorded in Kitab al-Kafi, Muhammad mentioned that those entitled to receive khums are his relatives whom Allah has mentioned in his words, "Warn your close relatives.[e] They are the children of Abdul-Muttalib, men and women. None of the other families of Quraysh or the Arabs or their slaves are lawful to receive Khums. The charities of the masses of people are lawful for their slaves to consume. One whose mother is from the family of Banu Hashim and his father from the masses of people, the charities are lawful for such person to consume. Such a person is not entitled to receive from khums "because Allah, the Most High has said, 'Call them by [the names of] their fathers'". [f][19][original research?]
It is narrated in Kitab al-Kafi that Imam Musa al-Kadhim would accept one dirham from the people, although he was one of the wealthiest in the city of Medina, to purify them. He compares this to Allah asking His creatures to lend to Him from their property, not because He is need, but rather it is His right as appointed guardian over His creatures.[19]
Types
[edit]According to medieval Shia Muslim scholars Al-Tusi and Al-Hakim, seven items were subject to khums 20% tax:[2]
- Al-ghanima, booty seized during a raid and the spoils of war.
- The profit or the surplus of the income.
- The legitimately earned wealth which has become mixed with illegitimate wealth.
- Al-madin, mines and mineral resources extracted anywhere within the Islamic state.[20]
- Al-ghaws, objects obtained from sea.
- Al-kanz, treasure found.
- The land which is transferred to a non-Muslim dhimmi when the latter buys it from a Muslim, and which was previously acquired by the Islamic state by a treaty of surrender by the dhimmis.
Sunni scholars have confined the khums 20% tax to apply on only two items,[2][20][15]
- Al-ghanima, the Arabic term khumus literally means one-fifth. They are referred to as “profits, property holdings, profits, and savings” based on the Qur’an and various hadiths. In other words, the Qur'an and the fifth appear in the Qur'an.
- Al-madin, mines and mineral resources extracted anywhere within the Islamic state.
The Arabic word ghanima [21][22] has been interpreted to have several meanings:[3]
- spoils of war, or war booty looted or confiscated from enemy / nonbelievers (of Islam)
- profit
- minerals or any other form of buried treasure[20]
Distribution
[edit]As the Quran mentions, khums should be paid to:[23]
- Allah: the share of Allah is devoted to the Prophet but some Sunni scholars believe that it should be devoted to the Prophet's relatives or Muslims in general
- The Messenger of Allah: the Shia considered it should be paid to the prophet's successor, after his death
- The near relative of the Messenger who the Shia know as Imam
- The orphans
- The needy
- Stranded travelers
There are no major different views between Shia and Sunni scholars on how to distribute Khums.[24]
Khums in history
[edit]Africa
[edit]Khums was practiced by Muslim commanders who raided African communities from the 8th century through the early 20th century. However, khums was treated as a concept and the share of booty transferred to the Islamic state was 50%. For example, in 1919, the West African Muslim ruler Hamman Yaji recorded the following in his diary,[25]
"I raided the pagans of Rowa and captured 50 cattle and 33 slaves. We calculated my fifth share [khums] as 17 slaves and 25 cattle."
— Hamman Yaji, Translated by Humphrey Fisher[26]
Similarly, from 8th to 10th century, the Berber people in North Africa were treated as pagans, raided and the booty of seized wealth and slaves were subject to khums.[27]
Europe
[edit]From the 8th century onwards, Southern Europe became a target of raids and military campaigns from Morocco and by the Ottoman Sultanate. After the conquest of Cordoba by Muslim armies, khums (20%) of all moveable booty seized from Christians and Jews after the war was transferred to the caliphal treasury, the rest was distributed among the commanders and Muslim soldiers of the invading army.[28] According to Musa Nusayr, the army commanders also set aside 20% of land vacated by non-Muslims to the caliph.[28] The land that was surrendered by Christians and Jews, but not vacated, became subject to jizya payable by the dhimmis. However, Ibn Hazm states that Muslim soldiers did not set aside or pay khums from the looted property or riches from the annexed land, each kept the spoils for himself.[28] This became one source of distrust and dispute between the Muslim rulers and clergy based in Africa and the new Caliphate of Cordoba in Southwestern Europe.[29] Outside Spain, Ghanima and Fay were sought from Muslim conquests in Sicily, Greece and Caucasian region of Europe. Khums was paid from all seized movable property to the caliphal treasury.[30]
India
[edit]From the 10th century through the 18th century, Muslim armies raided non-Muslim kingdoms of India. Some of these Muslim armies came from the northwest, consisting of Turko-Mongols, Persians and Afghans. In other times, these were commanders of Delhi Sultanate. War spoils and looted movable property from infidels (Hindus, Jains, Buddhists) was subject to khums.[31] The 20% tax was transferred to the treasury of the sultanate, and the 80% was distributed among the commanders, mounted soldiers and foot soldiers.[32] The mounted soldiers were given two to three times as much of the war booty as the foot soldiers. The collected war booty from the treasuries and temples of Hindus were an incentive for war, and the Khums (Ghanima tax) was a source of wealth for the sultans in India.[33][34] One batch of loot was from Warangal, and it included the Koh-i-Noor, one of the largest known diamonds in human history.[35][page needed]
See also
[edit]- Zakat
- Qard al-Hassan
- Jizya
- Kharaj
- Nisab
- Dhimmi
- List of battles of Muhammad
- Criticism of Twelver Shia Islam
Notes
[edit]References
[edit]- ^ a b c d e f g h i j k l m n o p A. Zysow; R. Gleave (2004). "KHUMS". In P. J. Bearman, Th. Bianquis, C.E. Bosworth, E. van Donzel and W. P. Heinrichs (ed.). Encyclopaedia of Islam, Vol. 12, Supplement (2 ed.). Brill. pp. 531–5. ISBN 90-04-13974-5.
{{cite book}}
: CS1 maint: multiple names: editors list (link) - ^ a b c d e f g h i j k l m n o p q r s t u v w x Abdulaziz Sachedina (1980), Al-Khums: The Fifth in the Imāmī Shīʿī Legal System, Journal of Near Eastern Studies, Vol. 39, No. 4 (Oct., 1980), pp. 275-289
- ^ a b c Zafar Iqbal and Mervyn Lewis, An Islamic Perspective on Governance, ISBN 978-1847201386, pp. 99-115
- ^ a b Malik, Jamal (2008). Islam in South Asia a short history. Leiden: Brill. pp. 405–406, note 6. ISBN 978-90-04-16859-6.
- ^ a b John L. Esposito (2004), The Oxford Dictionary of Islam, Oxford University Press, ISBN 978-0195125597, p. 174
- ^ Andrew F. March (2013). "constitutionalism". The Princeton Encyclopedia of Islamic Political Thought. Princeton University Press. pp. 114–5.
- ^ Seri-Hersch (2010), "Transborder" Exchanges of People, Things, and Representations: Revisiting the Conflict Between Mahdist Sudan and Christian Ethiopia, 1885–1889, The International Journal of African Historical Studies, Vol. 43, No. 1, pp. 1-26
- ^ a b Robert W. McGee (2011), The Ethics of Tax Evasion: Islamic Perspectives in Theory and Practice, Springer, ISBN 978-1461412861, pp. 178-9, 181
- ^ Vikør, K. S. (2000), Jihād,'ilm and taṣawwuf: Two Justifications of Action from the Idrīsī Tradition, Studia Islamica, No. 90 (2000), 153-176
- ^ R Swarup (2002), Understanding the Hadith: The Sacred Traditions of Islam, ISBN 978-1591020172, pp. 109-112
- ^ MA Shomali, Message of Thaqalayn, Imamah and Wilayah VI, Spring 2013, Vol. 15, No. 1, pp 129
- ^ ALAMI ARDABILI ALI and SAJJADI ZADEH SAYYID ALI, A SURVEY OF KHUMS HADITHS IN SAHIH BUKHARI, ULUM-I-HADITH, WINTER 2011, Volume 15, Number 4 (58); pp. 140-162
- ^ One-fifth of Booty to the Cause of Allah (Khumus) Archived 2015-11-18 at the Wayback Machine University of Southern California
- ^ Gerhard Bowering (2013). "Muhammad (570–632)". The Princeton Encyclopedia of Islamic Political Thought. Princeton University Press. pp. 89–90.
- ^ a b Ali Reza Jalili (2006), A Descriptive Overview of Islamic Taxation, Journal of American Academy of Business, Vol. 8, No. 2, p. 22
- ^ "Glossary of Islamic Banking Terms". Archived from the original on 2007-05-27. Retrieved 2007-02-21.
- ^ "...Challenges Facing Islamic Banking by Ibrahim F I Shihata". Archived from the original on 2007-09-29. Retrieved 2007-02-21.
- ^ Borujerdi, Al-Mustanad Fi Sharh Orwatol-Wuthqa, P. 330
- ^ a b Al-Kulayni, Abu Ja’far Muhammad ibn Ya’qub (2015). Kitab al-Kafi. South Huntington, NY: The Islamic Seminary Inc. ISBN 9780991430864.
- ^ a b c Some scholars disagree that minerals are subject to khums, see: Zafar Iqbal and Mervyn Lewis, An Islamic Perspective on Governance, ISBN 978-1847201386, pp. 99-115
- ^ Fisher, H. J. (1990), Review - A Chronicle of Bornu A Sudanic Chronicle: the Bornu Expeditions of Idrīs Alauma (1564–1576) according to the account of Amad b. Furū by Dierk Lange, The Journal of African History, 31(01), 141-143.
- ^ Ghanimah Oxford Islamic Studies, Oxford University Press
- ^ Rizvi, Sayyid Muhammad (2017-05-08). Khums (the Islamic Tax). CreateSpace Independent Publishing Platform, 2017. ISBN 9781546508311.
- ^ "Khums in view of Shia and Sunni". hawzah.
- ^ James H. Vaughan and Anthony H. M. Kirk-Greene (1995), The Diary of Hamman Yaji - Chronicle of a West African Muslim Ruler, Indiana University Press, ISBN 978-0253362063
- ^ H Fisher (2001), Slavery in the History of Muslim Black Africa, New York University Press, ISBN 978-0814727164, pp. 49-51
- ^ Nabia Abbott, Arabic and Islamic Studies in Honor of Hamilton A. R. Gibb, Editor: George Makdisi, Brill and Harvard University Press, pp. 33-34
- ^ a b c Peter Scales (1994), The Fall of the Caliphate of Córdoba: Berbers and Andalusis in Conflict, Brill Academic, ISBN 978-9004098688, pp. 59-60 and 119-147
- ^ Nicola Clarke (2012), The Muslim Conquest of Iberia: Medieval Arabic Narratives, Routledge, ISBN 978-0415673204, pp. 42-49, 131-137
- ^ Jeremy Johns (2007), Arabic Administration in Norman Sicily: The Royal Diwan, Cambridge University Press, ISBN 978-0521037020, pp. 22-29
- ^ Kumar, S. (2007). The Emergence of the Delhi Sultanate, 1192-1296. Permanent Black. pp. 176–179. ISBN 978-8178241470.
- ^ S. Agarwal, Daan and Other Giving Traditions in India, ISBN 978-8191085402, Chapter 3
- ^ Fanselow, Frank (January 1989). "Muslim society in Tamil Nadu (India): an historical perspective". Institute of Muslim Minority Affairs Journal. 10–1: 264–289. doi:10.1080/02666958908716118.
- ^ Chandra, Satish (2007). Medieval India: Pt. 1: From Sultanat to the Mughals-Delhi Sultanat 1206-1526. Delhi: Har Anand Publications. pp. 62–63. ISBN 978-8124112670.
- ^ Hermann Kulke and Dietmar Rothermund, A History of India, 3rd Edition, Routledge, 1998, ISBN 0-415-15482-0
External links
[edit]![](http://upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Wikiquote-logo.svg/34px-Wikiquote-logo.svg.png)
- Muḥammad ibn al-Ḥasan Ṭūsī, Concise Description of Islamic Law and Legal Opinions, p. 149, at Google Books, Sections 12 and 13, pages 149-151; 11th Century Shia views on Khums, Ghana'im and Anfal
- Abdulaziz Sachedina, Journal of Near Eastern Studies, Vol. 39, No. 4 (Oct., 1980), pp. 275–289; Al-Khums: The Fifth in the Imāmī Shīʿī Legal System
- Khums, An Islamic Tax
- Khums Calculator