The Qur’anic term and its application in Ja‘fari jurisprudence.
The Qur’anic reference
Khums means one fifth. Qur’an 8:41 is the central textual reference, describing a fifth of what is gained and naming its allocation. Muslim legal traditions differ in how they interpret the scope of the relevant gains and how the rule is applied. It should not be reduced to an unlabelled rule about all Muslims’ salaries.
A Ja‘fari example
In al-Sistani’s Islamic Laws, the discussion of profit from earnings addresses the amount remaining after the relevant annual living expenses and applies one fifth when its conditions are met. This is an example of a named Twelver Ja‘fari ruling. Questions about the accounting year, an unused item, gifts, debts or previously assessed funds require the corresponding detailed rulings.
Learning before calculating
First identify the authority and rules being followed, then identify the relevant type of property and period. Khums and zakat have distinct legal frameworks; paying one is not automatically a substitute for the other. Maktab’s monetary zakat calculator is not a khums calculator and should not be used as one. This page provides a route to sources rather than collecting payments or deciding an individual assessment.
Read the Qur’anic references
Sources and further reading
Office of al-Sistani — profit from earnings and khums