Khums

"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".
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The Qur’an 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)

In this verse, the word “ghanimtum” has been used which has been translated as “you acquire”. As explained above, it means “certain items which a person acquires as wealth.” What are these certain items? According to the ahadith of the Imams of Ahlul Bayt, the items which are eligible for khums are seven:

• the profit or the surplus of the income.

• the legitimate wealth which is mixed with some illegitimate wealth.

• mines and minerals.

• the precious stones obtained from sea by diving.

• treasures.

• the land which a dhimmi kafir buys from a Muslim.

• the spoils of war.

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