Khums: Sehm-e-Imam
Khums is obligatory. In brief, it means paying one-fifth of the surplus of one’s income after taking away the expenses of the person and his dependants. It consists of two equal parts: one being the share of the Imam (Sehm-e-Imam), meaning that this part goes for constructing masjids, Islamic seminaries, Islamic schools, libraries, hospitals or clinics, orphanages, printing of the Noble Quran, hadith books, Islamic books and lectures, and others things which will benefit, defend, or propagate Islam. During the present time Sehm-e-Imam should be given to a Mujtahid, who fulfils all conditions or be spent for such purposes as allowed by that Mujtahid. As an obligatory precaution, that Mujtahid must be Aalam, and well versed in public affairs. The second part is the portion for the poor descendants of the Prophet (Sehm-e-Sadaat) since they are banned from receiving zakat (charity).