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Abstract


İMÂMÎ SHÎ'Î’s UNDERSTANDING OF KHUMS (1/5 tax) AND ITS ANALYSIS
İmâmî Shî'î considers khums (1/5 tax) an individual subject and attaches more importance to it than other Ahl-i Tradition fiqh schools. With reference to the word definition of booty/al-Ghanima and basing their claims on the rumors from Imams; and taking as a basis various interpretations of the corresponding verse, they consider any kind of revenues/earnings (war) booty. Hence according to İmâmî Shî'î, deduction of khums (1/5 tax) is necessary, not only from war booty but also from; commerce, industry, agriculture, workmanship etc. related revenues as well. They also think that mentioned deduction of 1/5 tax applies to mining, found treasures, sea products, goods mingled with haram and the the lands sold to dhimmi (zimmî) by the Muslims. Taxpayer shall calculate the revenues by the end of the year and the amount that remains after deducting the annual expense/needs of the taxpayer is subject to 1/5 deduction as tax. According to İmâmî Shî'î; revenues collected as 1/5 tax; should be divided into six parts. Imam shall receive Allah (c.c) and Prophet’s (s) two shares by inheritance and the third share which stands for the prophet’s kinsmen, as principal. If the Imam is present; he will receive it in person, if he is absent; delegated Imam will receive it. Remaining three lots are given only to Ahl al- Bayt (the family of the prophet) orphans, those who are in need and stranded without pocket money. Ahl-i Tradition fiqh schools states that taking as a basis the practices by the prophet (s) and Rashidun Caliphs; 1/5 tax deduction is valid only for war booty, mines, found treasure and sea products. According to them; 1/5 tax deduction is put into the treasury of Islamic state; to be used for public services, to be distributed to: orphans, those who are those who are in need and stranded without pocket money.

Keywords
Khums, İmâmî Shî'î, Booty, Ahl al-Bayt.


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