Ruling 1769 — The One-Fifth Tax (Khums)

Whenever a person acquires property by means of trade, craftsmanship, or any other form of earning – even if, for example, he performs the prayers (ṣalāh) and keeps the fasts (ṣawm) of a deceased person, and with the wages he receives from that he acquires some property – then, in the event that it exceeds his and his family’s living expenses for the year, he must pay khums – i.e. one-fifth – of it in accordance with the instructions that will be mentioned later.