Allocation of Khums to the Islamic Ruler

Payment of khums as a financial duty of Moslems has been emphasized in various sources of Islamic (Shi’a) jurisprudence. As one-fifth of a person’s assets, khums and its payment and exemption rulings are discussed in great detail in books of jurisprudence. There are two general theories concerning who the khums must be paid to. The first theory takes the apparent meaning of verse 41 of a surah in the holy Quran named Anfal, saying khums must be paid to the infallible Imam and three groups of sadat as related in the holy verse. The other theory revolves around the fact that parts of the paid khums must be used for the governing of the society, so it must be paid to the Islamic ruler in order to open his hands in the economic affairs of the Islamic community. This paper elaborates on these two theories.