Khums is one of the pillars of Islam which was ordained by Allah and practiced during the life of the Messenger of Allah. Khums means “onefifth,”and indicates that one fifth of a person’s excess income has to be  dedicated, according to the Quran, for the following, “And know that whatever profit you make, verily, one-fifth of it is assigned to Allah and to the Messenger and to his family and also the orphans, the destitute,and the wayfarer, if you have believed in Allah, and in that which We sent down to our servant Muhammad.” Noble Quran, 8:41

Khums, in brief, means paying one-fifth of the surplus of one’s income after taking away the expenses of the person and his dependants. It consists of two equal parts: one being the share of the Imam, meaning that this part goes for constructing masjids, Islamic seminaries, Islamic schools, libraries, hospitals or clinics, orphanages, printing of the Noble Quran, hadith books, Islamic books and lectures, and others things which will benefit, defend, or propagate Islam. The second part is the portion for the poor sayyids (descendants of the Prophet), since they are banned from receiving zakat (charity).