a)A booklet on Khums By Moulana Sayyid Muhammad Rizvi

  b) Relevant Extracts from books Jurisprudence made easy / Contemporary rulings / Code of Practice for Muslims in the west. / Current legal issues – by Ayt Sestani(h)

  c) Relevant Extracts from Islamic laws book of Ayt Seestani(h)

  d) Notes on Fiqh lectures in Australia on Khums by Moulana  Sadiq Hassan

 -Download PDF Urdu file - 100 Q&A on Khums by Ayatullah Bashir Najafi

- Draft Index of Book proposed

Q& A from' A code of Practice for Muslims in West'

585. Question: What is the limit that you have allowed your agents and representatives (wukalã’) to utilize for their personal use from the religious dues that they collect [from the people]?

Answer: In our ijãzas (authorizations for apportioning the religious dues), we have mentioned that the authorized person is allowed to utilize, for example, one-third or half of whatever he collects of religious dues for the purposes that have been defined by the shari‘a. This does not mean that the percentage mentioned [in the ijãza] is especially for the use of the authorized person himself, because it could happen at times that the use of that due would not apply to him at all — for example, if he is a sayyid while the religious dues that he has collected are from the charity of non-sayyid or other charities like it.

In the light of this, if the authorized person considers himself —in keeping with Allãh as the witness in this matter— eligible for the religious dues in accordance with the conditions mentioned in the Manual of Islamic Laws —for example, if he is needy in the religious definition and is among those who deserve the right of zakãt or sihm-e sãdãt or radd madhãlim etc— he is allowed to take from it according to his need and proportionate to his status and not more than that.

Similarly, if he is providing general religious services and strives for upholding the word of Islam, he deserves the sihm-e Imãm (a.s.) according to the level of his work and the service that he does for Islam.

But, if he is not spending the religious due that he has collected, he must utilize the percentage mentioned [in the ijãza] in its appropriate causes as defined by the shari‘a.

586. Question: If a person has doubts about the integrity of a representative of the marja‘ as a result of alleged misappropriation of religious dues;

   (a)Is he allowed to talk about it to other people, even if he is not certain about the truth of the allegations levelled against the representative? What if he is certain about them?

(b)Is he allowed to still pay his religious dues to that representative as long as he is uncertain about his not being trustworthy?

Answer: (a) It is not permissible for him [to talk to the others about it] in both situations. In the second case [of certainty], he can inform the marja‘ directly in complete confidence about the real situation so that the marja‘ may take whatever action he deems appropriate.

(b) He should rather pay his religious dues to a representative who is known for his integrity and honesty in acting according to his ijãza, i.e. in using some portion of what he has collected of it in their appropriate causes as mentioned earlier and sending the rest to the marja‘.

587. Question: Is it permissible to use the sihm-e Imãm (a.s.) without seeking the permission of the marja‘ if a person can ascertain the need of any kind for its use with which the Imam (a.s.) would be pleased?

Answer: It is not permissible; and one cannot attain the approval of the Imam (a.s.) by using his portion of the khums without seeking the permission of the most learned marja‘ —in that it is possible that the marja‘’s permission is part of the approval of the Imam (a.s.).

588. Question: Is it permissible to use the sihm-e Imam (a.s.) in charitable projects while there are tens of thousands of believers who are in need of bread, cloths, etc.?

1. Introduction

1.1  Definition

1.2  Things on which Khums is obligatory.

1.3  2 important things – On mixed money and On Surplus.

2. Why Khums?

2.1  Quran

2.2  Hadith

2.3  Rationally needed - Islamic Economic system that benefits self & society.

2.4  Importance & effect on other acts of worship.

2.5  Fear of poverty / future –Satans tool

2.6  Fulfillment of the dues to Ahlulbayt

3. Definitions

3.1  Mixed money

3.2  Surplus = Business net profit + job earnings + other gains – exempted gains – permissible personal expenditure – permissible personal savings in kind.

4. Relevant Concepts

4.1  Taqleed –Marajae & Representatives. Some differences

4.2  Intention

4.3  Zakat & Khums common ground/distinction

4.4  Khums obligation & Charity distinction.

4.5  Year definition /concept  -lunar /solar, Date fixation

4.6  Khums not on entire assets

4.7  Usage of item, Unused /Seasonal use material

4.8  Access to own wealth (Ikhtiyar)

4.9  Sadat - Non Sadat  defn & responsibility/method to identify

4.10          Social Status/Needs

4.11          A brief overview - Investment v/s loan v/s reserves v/s expenditure v/s expense.

4.12          Mukhammas – Khums free

5. Khums payment schedule

5.1  Payment prior to due date

5.2  Payment in advance- for same /more than 1year.Estimates & Adjustments.

5.3  Payment after due date & in installments.

5.4  Windfalls - Unexpected Incomes

5.5  In the event of Death

6.      The formula, Surplus = Business net profit + job earnings + other gains – exempted gains – permissible personal expenditure – permissible personal savings in kind.

6.1  Brief note on surplus. Surplus and not savings.

6.2  Brief note on Business - net profit genuine statement

6.3  Brief note on Job - earnings genuine statement

6.4  Brief note on Other gains

6.5  Brief note on Exempted gains

6.6  Brief note on Permissible personal expenditure – What is meant individually by permissible, personal and expenditure?

6.7  Brief note on Permissible personal savings.

6.8  Brief note on ‘In Kind’ – Not in cash.

6.9  Hajj / dowry – Not exemptions but examples of permissible savings in kind.

7. Business - net profit genuine statement

7.1  What is meant by net profit?

7.2  What is meant by genuine?

7.3  Closing balance – Opening balances method.

7.4  Treatment for Investment payments , recpts , Profit /loss on sale

7.5  Business payments in terms of Haram/ Israf / Khums /Investment

7.6  Income Accrued vs recieved

7.7  Expenses - Accrued vs paid – consisitency

7.8  Deductible - expenditure / expenses?

7.9  Employee Provident fund – Employee/Employer contribution /Recpt

7.10          Use of capital for expenses / loss

7.11          Advances

7.12          Invt valuations on khums date & Networth changes considerations

7.13          Borrowings & Repayments made . Loans given & repayment recd

7.14          Inventory of balance material available & unused /once used.

7.15          Recpt in hand/ at bank & in last mth/day

7.16          Set off of losses

7.17          Increase in Networth/profit – Mixed vs separable

7.18          Business Income spreadsheet.

7.19          Examples.

8.      Job - earnings genuine statement

8.1  Salary statement

8.2  Employee Provident fund – Employee/Employer contribution /Recpt

8.3  Salary Earner spreadsheet.

8.4  Investments made, P&L – additons/deductions

8.5  Use of capital for expenses / loss

8.6  Increase in Networth/profit – Mixed vs separable

8.7  Recpt in hand/ at bank & in last mth/day

8.8  Salary Income & Investments spreadsheet.

8.9  Examples.

9.      Permissible/Non-permissible personal expenditure and personal savings in kind – statement

9.1  Personal V/S Business.

9.2  Useful and not merely used expenditure

9.3  Deductible - expenditure / expenses?

9.4  Accrued vs paid

9.5  Personal payments in terms of Haram/ Israf / Khums

9.6  Personal insurance premium payments –Refundable/Non refundable.

9.7  Set off of losses – Permissible/Non-permissible.

9.8  Increase in Networth/profit – Mixed vs separable

9.9  Borrowings & Repayments made . Loans given & repayment recd

9.10          Advance payments made against delivery of products or services in the next year.

9.11          Personal cash savings

9.12          Personal savings certificate/shares

9.13          Personal savings like books, house purchase, dowry, Hajj, etc.

9.14          Statement format in Spreadsheet

9.15          Examples

10.  Surplus – Final Statement

10.1          Closing balance – Opening balances method.

10.2          Applying the Formula.

10.3          Borrowings & Repayments made . Loans given & repayment recd

10.4          Increase in Networth of personal assets.

10.5          Multiple currencies to common consistent currency

10.6          Surplus spreadsheet.

10.7          Examples

11. First Time Khums payment 

11.1          Fixing date

11.2          Estimating Past years Khums

11.3          Seeking pardon from representative on legitimate grounds – Waive off or installment payment.

12. To Whom is it to be paid

12.1          Payment to Representative /Organisations – Authorisation details

12.2          No responsibility beyond pyt to authority for misuse etc

12.3          Use of Sehme Imam/ Sadat based on own judgment

12.4          Obtaining permissions for payment to specific projects/relatives

13. Frequently Asked Questions

13.1          Objections on Khums use by Ulema

13.2          Answer to khums only on war booty & only once in Quran

13.3          Answers to Charity vs khums

13.4          Answers to wastage / misuse

13.5          Answers to obligation on Sadat too

13.6          Answers to No eligible person to collect

14. Complicated scenarios

14.1          Spreadsheet

14.2          Examples

15.  Lists

15.1          Spreadsheets

15.2          Quranic Verses

15.3          Traditions

15.4          Books