Khums

Khums year (Arabic: السَنَة الخُمْسیة) is a one-year span in which khums or one-fifth of one’s incomes are calculated.

Term

According to the Shiite fiqh (jurisprudence), it is obligatory to calculate and pay one-fifth of one’s extra income as “khums” one year after the first income. This one-year span is called “khums year”. The term, “al-sanat al-khumsiyya” (khums year), does not appear in traditional sources of Shiite jurisprudence, such as Jawahir al-kalam, al-‘Urwat al-wuthqa, and Tahrir al-wasila. The term appears since the second half of the 14th century SH (second half of the 20th century) in Imami sources of jurisprudence, and in particular, in manuals of fatwas, and istifta’at.

Rulings of the Khums Year

The Beginning of the Khums Year

According to Shiite faqihs, the beginning of a khums year is different for different people with different the types of incomes. For people with daily incomes, such as business people and tradesmen, the khums year begins from when they begin their works. For people with monthly incomes, the first salary is the beginning of the khums year, and for farmers, the khums year begins with the first harvest, and then in subsequent years, the same day counts as the first day of the khums year.

Lunar or Solar?

The majority of Shiite jurists did not differentiate between lunar and solar years in the calculation of the khums. They maintain that it is permissible to pay the khums on either calculation. However, some scholars hold that it is an obligatory precaution to calculate one’s khums on the basis of the lunar year.

Other Rulings

A khums year only applies to one’s annual income which is just one case in which khums is obligatory. In other cases, such as booties of wars and mines, the khums year does not apply.

At the end of the khums year, one should pay one-fifth of the possessions (cashes, foods, and consumer products) that remain from his or her yearly expenses.

The majority of Shiite jurists hold that it is permissible to change one’s khums year. However, some of them believe that to shift the beginning of one’s khums year forwards or backwards, one needs the permission of Sharia ruler, and others maintain that it is conditional upon there being no loss for owners of the khums (people who receive the khums).

Discharging mazālim or Radd al-mazālim (Arabic: رد المظالم) refers to discharge of properties and debts which a person is supposed to return. In Shia hadiths, discharging mazalim is mentioned among the conditions of acceptance of repentance by God. According to the fatwa of Shia jurists, discharging mazalim is obligatory. In discharging mazalim, properties with unknown owner should be given as charity to poor people, by the permission of the marja’. In jurisprudence references, discharging mazalim has been mentioned in discussions regarding khums, enjoining good and prohibiting the evil, rulings regarding a dead person, will and usurpation.

Different Definitions

Discharging mazalim refers to discharge of properties and debts which a person is supposed to return. However, different definitions have been proposed regarding which the properties and debts are meant:

Asad Allah Shushtari, among the scholars of 13th/19th century, wrote that, “mazalim is the plural form of mazlama meaning properties and debts of others upon a person to return; such as a property acquired through usurpation or theft. Nasir Makarim Shirazi considers mazalim as forbidden properties which are with a person, and he does not know the owner of them.”

According to Aqa Muhammad Ali Kirmanshahi, son of Wahid al-Bihbahani, mazalim are those properties and debts mixed with a person’s properties and neither their measure, nor their owner is known. Sayyid Ali Sistani defined mazalim as properties which a person has caused their loss or has acquired out of injustice, whether or not their owner is known.

In definition of Lutf Allah Safi Gulpayigani, mazalim refer to properties which are specified, but their owner is unknown.

Significance in Hadiths and Jurisprudence

In Shia hadiths, discharging mazalim is mentioned among the conditions of acceptance of repentance by God and abandoning it is considered among the sins which bring about afflictions. In jurisprudence references, discharging mazalim has been mentioned in discussions regarding khums, enjoining good and prohibiting the evil, rulings regarding a dead person, will and usurpation.

Religious Ruling

Shi’a jurists consider discharging mazalim obligatory, the same as khums and zakat. Some jurists including Muhammad Ishaq Fayyad have considered it immediate obligatory; but, some others including Imam Khomeini said that if the person sees the signs of [imminent] death in himself, he should immediately discharge himself of mazalim.

Method

According to marja’s, if there is any property with the person, the owner of which is unknown or inaccessible, the person should get permission from the religious authority and give that property or its price (if it has been lost) to poor people as charity. The fatwa of some marja’s including Safi Gulpayigani is that it should be given only to those who are not Sayyid.

There is no consensus among jurists regarding the ruling for the case when the owner is found after giving the property or its price as charity. According to Imam Khomeini’s view, the obligatory precaution requires that the person pays its price to the owner; but, according to Ayatullah al-Khoei’s opinion, it is not necessary to give the owner anything.

According to the fatwa of marja’s, if the amount of property is not known, the person should make sulh with the owner; meaning that they achieve each other’s consent; but, if the owner does not give consent, only the price the person is definite of being in charge should be paid. However, recommended precaution requires to pay more.

Sharī’a payments or al-wujūhāt al-shar’īyya (Arabic: الوجوهات الشرعية) are what religiously accountable (mukallaf) persons ought to pay because of shari’a rulings and obligations. This is a commonsensical term, which does not appear in original religious texts. Shari’a payments include khums, zakat, expiation, radd al-mazalim (returning unfairly earned or seized money and property), nadhr, obligatory and recommended Sadaqa (alms), anfal, and endowments (mawqufat). According to some people, certain Shari’a payments, such as khums and zakat, must be paid to the shari’a ruler or his representative.

The Notion

The term, “wujuhat”, is a plural form of “wajh” which means money. The term, “al-wujuhat al-shar’iyya” (Shari’a payments), has been vaguely used by Muslim jurists in divergent contexts with regard to a variety of jurisprudential issues. It is argued that “al-wujuhat al-shar’iyya” is not jurisprudential jargon, because it was not defined and explicated by jurists. Instead, it is a commonsensical term; that is, a term commonly used by people. The commonsensical notion, it is said, refers to money paid by religiously accountable persons because of Shari’a rulings and decrees.

The term, “al-wujuhat al-shar’iyya”, was restricted by a number of authors to obligatory Shari’a payments only, while others generalize it to any religious incomes, although, in their accounts of religious incomes, they have only referred to khums and zakat.

Cases of Shari’a Payments

In his special letter of attorney to Mahdi Bihbahani for receiving Shari’a payments, Muhammad Husayn Na’ini counts the following as Shari’a payments: the Imam’s right, property with unknown ownership, zakat, nadhr, all kinds of charity, expiation, and payments for worship.

Shiite authorities have been quoted as considering Shari’a payments to include khums, zakat, as well as obligatory and recommended alms. Others include khums, zakat, nadhr, and charity in general within Shari’a payments. Endowments and financial gifts have also been included by others within Shari’a payments. Anfal have also been regarded as Shari’a payments by some people.

Some scholars believe that Shari’a payments include the following cases:

1- Fidya (ransom): a penalty for religiously accountable people when they are not able to do some of their religious obligations. According to many jurists, if a person is not able to fast in the month of Ramadan, then he or she must pay fidya, which consists in one mudd (= 3/4 kg) of food donated to people in need.

2- Kaffara: a penalty for religiously accountable people when they do a forbidden action or intentionally abandoning an obligation, such as not fasting, murdering, breaking one’s oath, zihar, and so on.

3- Kharaj (tax): a financial duty imposed by an Islamic government on certain lands.

4- Khums: a financial obligation of paying one-fifth of one’s annual incomes, imposed on war booties, treasures found, mines, things found under the water, interests from business, property in which Halal and Haram are mixed, and a land purchased by a Dhimmi from a Muslim.

5- Zakat: a financial duty imposed on certain amounts of certain capitals.

6- Zakat al-fitra: money or goods that must be paid or donated by religiously accountable people at the evening of the Eve of Eid al-Fitr every year.

7- Jizya: an obligatory payment by some Dhimmis to the Islamic government.

8- ‘Ushr: money received from non-Muslim businesspeople for doing business in Islamic territories.

To Whom Must Sharia Payments be Made?

According to some people, in the Shiite view, as opposed to the Sunni view, it is not legitimate for everyone to manipulate Shari’a payments. In Sunni communities, every ruler with any moral or cognitive characteristics can manipulate such payments in virtue of being an Islamic ruler. Thus, Shari’a payments count as governmental budgets in fact.

However, Shiite scholars believe that only the Shari’a-Legislator and His legitimate representatives can manipulate Shari’a payments. During the presence of an Imam, he is the only person who has the right to manipulate such payments, and during his occultation, only qualified and just jurists are permitted to manipulate Shari’a payments.