Khums is an essential religious duty in Islam that is often misunderstood, but it plays a crucial role in both purifying the wealth of Muslims and promoting social welfare. While Zakat is the mandatory almsgiving required for all Muslims, Khums is an additional tax that applies to certain types of income, primarily the surplus wealth that remains after expenses for necessities are covered. The word Khums itself means "one-fifth" in Arabic, as Muslims are required to pay 20% of their annual surplus income.

The concept of Khums is deeply rooted in Islamic tradition and is mentioned in the Quran and Hadith. It is divided into two main parts: the share of the poor (which makes up 50%) and the share of the descendants of the Prophet Muhammad (which makes up the other 50%). The purpose of Khums is to purify wealth, ensuring that Muslims do not become attached to material possessions and always remember their duty towards those who are less fortunate. By giving Khums, Muslims actively contribute to a system of economic justice and social equity.

The first portion of Khums, which is allocated to the poor, is used to alleviate the suffering of the impoverished and to support those in need within the community. The second portion, designated for the descendants of the Prophet Muhammad (known as Sayyids), ensures that they are supported and able to carry out their religious duties without financial constraints. This division of Khums reflects the spirit of fairness and community support, promoting the well-being of all members of society, especially those who might otherwise be neglected.

Khums is a significant financial obligation that is due once a year, and its payment is viewed not only as a way to purify wealth but also as an act of spiritual growth and responsibility. It reinforces the idea that wealth is a trust from Allah and should be used to benefit the community and promote social welfare. Just as Zakat encourages Muslims to share their wealth, Khums strengthens the bonds of unity within the Muslim community, helping to ensure that no one is left behind.

The payment of Khums is often administered through religious authorities or local charitable organizations, which ensure that it is distributed to the appropriate recipients. By fulfilling this sacred duty, Muslims demonstrate their commitment to the principles of justice, equality, and compassion, striving to create a society that reflects the values of Islam.