Khums: Zakāt and Khums on Yields from Endowed Property or Land

Practical Laws of Islam as per the teachings of Imam Khamenei

Khums: Zakāt and Khums on Yields from Endowed Property or Land

English:

Question #965:

What is the ruling of zakāt and khums regarding the benefits and crops obtained from endowed property or land?

Answer #965:

There is no khums at all on the endowed assets themselves, even if it is a ‘special endowment’^¹. Even its profit and growth² are not subject to khums unless it is in the form of gaining.

There is also no zakāt on growth of the ‘public endowment’ prior to its acquisition by the beneficiaries. However, after the acquisition, zakāt becomes obligatory for the growth provided that other conditions which make zakāt obligatory are met as well. Paying zakāt is obligatory for the growth of a ‘special endowment’ if the share of each beneficiary reaches the threshold.

-Imam Khamenei, Practical Laws of Islam, Importance and Conditions of Khums

1. If the right of benefiting from a place or thing (which is hold as waqf) is confined to particular individuals, like one’s children, it is called ‘special endowment’, while if the beneficiaries are all people, it is called ‘public endowment’.

2. There are two types of growth or profit; the connected growth, like the increase in the weight of sheep and disconnected like the lamb it delivers.