TWO pillars of the Islamic economy that are obligatory for every Muslim are Zakat and Khums. Muslims are generally familiar with Zakat and its payment, but not much about Khums, which is mentioned in QS. Al-Anfal 41:
"And know that whatever you earn, one-fifth of it is for Allah, the Messenger (Muhammad), the Qurba (Relatives of the Messenger), the orphans, the poor, and the ibnu sabil. If you believe in Allah and in what We have revealed to Our servant (Muhammad) on the day of the furqan, the day of the meeting between two groups. And Allah is Most Capable of everything."
Khums is an obligation that Allah has enjoined upon every Muslim in the same way as other obligations, such as prayer, fasting, zakat, hajj, and so on.
The amount of khums to be paid is one-fifth (20%) of the residual profit or income. Residual profit is the income after deducting living expenses in one year and can be paid monthly.
The wealth that is subject to khums is income consisting of income from trade, salaries, professions, commissions, agriculture, mining, fishing, and other business income and war booty.
Each person must determine the beginning of the khums calculation; i.e. the beginning of his income. If the income is earned on February 2, then the khums is due on February 1 of the following year, or for ease of calculation, it can also be calculated on the first of the following months.
Khums must be paid because in every profit there are rights for those whom Allah has mentioned their shares. Khums has no nishab or limit on the amount of residual income except in some cases such as Ghaus (diving results like diamonds or gems) and Kanz (treasure). If a person has already paid zakat, he is still obliged to pay khums.
Khums must be handed over to people or institutions that have syar'i authority. The three administrators of the Dana Mustadhafin Foundation are persons who have obtained written authorization or license to receive khums.
If a person has a small amount of income left over, then khums is due on that small amount of income. However, if a person has no income, or if he has income but has spent it all on subsistence, then he is not obliged to pay khums.
Khums is the Right of Allah, Rasulullah, and the Qurba
Khums is an obligation given specifically as the right of Allah, Rasulullah, and his family (Al-Qurba). Ayatollah Murtadha Muthahhari in the book Lesson of Quran (Pelajaran-pelajaran Penting Al-Quran) published by Lentera said, "These three parts: the rights of Allah, the Messenger (Muhammad), and the Qurba (his family), are actually the parts that should be used for the public good. Basically, this is a term in the Quran."
Murtadha Muthahhari then explains that anything that is not used in the way of individuals, then the way it is used is called fii sabilillah (in the way of Allah). This is also stated in the chapter on Zakat, the phrase wa fii sabilillah. One of the ways to use zakat is in the way of Allah. The way of Allah is any way that is not a private way but a way for the public good.
If someone gives money to a poor person, or to a mosque, hospital, school, then that person will say he is giving it to Allah or in the way of Allah. But of course, the person's giving to Allah does not mean that Allah uses it, but anything that is in a public way.
The Important Role of Khums
Khums is important for both individual and social purposes. If a person has paid khums on every profit he makes, then his wealth is clean, pure and one hundred percent halal.
Meanwhile, the social purpose in this context is that the person who issues khums has contributed to the development of Islam and helped spread the teachings of Islam itself. Because every khums given to its organizer must be used for the benefit of Islam.
The establishment of Islamic boarding schools, public education, health centers, economic development assistance, the welfare of the da'i of Allah, and even compensation for the poor are mandated that must be fulfilled by the khums organizer. If Muslims spend their income on khums, the welfare of the ummah and the brilliance of Islam will surely be present on this earth.