Historical Review of the Viewpoint of Shi’ite Imams (AS) Exempting Khums

The article presents a historical review of the belief that the payment of khums was exempted by some of the Imams (AS). For this purpose, first the narrations that cite the exemption of khums by each Imam (AS) have been categorically gathered and their validity have been assessed. Next, its conditions that caused this phenomenon during the era of the Imam (AS) have been analyzed. Further, other historical evidences have also been mentioned which reject this belief; evidences like the belief that zakat can be replaced by khums for the family of the Prophet (PBUH), the existence of ahadith that affirms the payment of khums  from Imams (AS) that quoted narrations of tahlil. In addition, the creation and support of a wide network of representatives along with the duties including collection of khums by the succeeding Imams (AS) are among other proofs that reject the historical viewpoint of khums being absolutely exempted. Therefore, it seems that alongside the general rule of khums exemption, concerning khums of transferred property through dealings of non-Shi’a with Shi’a, the political, social, and security conditions of some the Imams (AS) caused the Shi’a to temporarily be exempt from paying khums on their surplus belongings according to these ahadith. The exemption of khums has been occurred in specific cases given the specific conditions of the people that referred to Imams (AS) for this purpose and it never has been generalized to all people at all times.