Khums Being Payable on the Profits Earned by Companies and Institutions
Author(s):
Article Type:
Research/Original Article (ترویجی)
Abstract:
Khums is among the unambiguous and clearly defined rules of Islam accepted by both Shia and Sunni jurists as evidenced in the verse 41of Chapter al-Anfal as well as the Prophet's sayings and consensus of the two branches of faith. However, there are some discrepancies especially about the profits earned. Shia scholars are of the view that based on the apparent meaning of the aforementioned verse, and authentic narrations from the Infallibles (AS), khums is payable also on profits. Khums extends to both the principal capital and the profit incurred. Given the fact that some companies and institutions enjoy independent legal personality, it seems that the foregoing rule applies also to them. There are two reasons as to the applicability of this rule: One being the criterion that khums is applicable to every owned property and profit. Second, the conventional (wadhei) rule and the financial right that the Lawgiver has placed in the profits have to be taken into account. Obviously, the obligation of paying Khums is not dependent on the individual's mental capacity, saneness, and maturity.
Keywords:
Khums , legal person , company
Language:
Persian
Published:
Scientific Promotional Journal in Imamiyah Jurisprudence, Volume:5 Issue: 9, 2018
Pages:
7 to 24
https://magiran.com/p1801830
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