Khums is one of the more distinct forms of financial worship in Shia Islam, a 20% obligation on annual surplus income, traditionally divided between Sahm-e-Imam and Sahm-e-Sayyid. Alongside Zakat and Sadaqah, it forms part of a broader system designed to redistribute wealth and support those in need, including orphans and the poor.
The exact calculation of Khums, along with rulings on how and where it should be paid, can vary based on individual circumstances, which is why it’s important to follow the guidance of your marja. Many Shia Muslims follow the rulings of Grand Ayatollah Sayyid Ali al-Sistani, whose office publishes detailed guidance on Khums and other financial obligations at sistani.org.
Beyond these obligatory forms of giving, voluntary Sadaqah remains one of the simplest ways to support orphans and families in need year-round. Read more about ongoing charity ideas for Shia families.