Islam as a comprehensive and dynamic religion has plans for every aspect of human life particularly of its economic side. Every civilized society requires a healthy economy. One of the underlying rules of economy in Islam is tackling deprivations and fighting against poverty. To fulfill this goal some policies have been taken by Islam like periodic alms and taxations. Khums is one of these occasional taxations. This work is an account of the nature and requirements of Khums.

Abdollah Javadi-Amoli is an Iranian Twelver Shi'a Marja. He is a conservative Iranian politician and one of the prominent Islamic scholars of the Hawza in Qom. The official website for his scientific foundation, Isra, describes him as a well-known, outstanding thinker in various fields of Islamic sciences and a distinguished figure in exegesis, jurisprudence, philosophy and mysticism. It is further states that his ideas and views have been reinforcing the Islamic Republic of Iran since the 1979 Islamic Revolution, and that "his strategic and enlightening guidance" has been "extremely constructive" during the past three decades.