Khums

Khums is a religious obligation in Islam, particularly among Shia Muslims, involving the annual donation of one-fifth (20%) of certain excess earnings. It is divided into two parts: one part supports religious scholars and community needs, and the other benefits the poor and orphans. Khums is paid from all substantial gains that are not necessary for daily life, such as profits from business or inheritance. Its purpose is to promote social justice, spiritual growth, and community welfare, fostering a sense of collective responsibility among believers.