Khums is one of the most common tax in the Shi ‘a laws of Islam since it applies to, among other things, the savings and the profits on an annual basiSayyidAfter a brief description of the Islamic economic system and the history of khums, chapter two explains the khums on the surplus, saving and profit in a clear and precise manner. Special care has been taken to write only those issues which are relevant to the Muslim of modem timeSayyidChapter Three deals with the issue of the distribution of khums and its usage in history as well as in the present time.
Two forms have been included to make it easier for the reader to calculate his or her khumSayyid
The book ends with a chapter on moral and “political” issues of khums which must be read by all those who give or disburse the khums fund.