Pearl of Wisdom

in his letter to Malik al-Ashtar when he appointed him governor of Egypt, said, 'The best commander of the army before you should be he who lends his help to the army equitably and spends from his money on them and on those of their families who remain behind so that all their concerns converge on the one concern for fighting the enemy. Your kindness to them will turn their hearts to you ... Therefore, be broad-minded with regard to their desires, continue praising them and recounting the good deeds of those who have shown such deeds, because the mention of good actions shakes the brave and arouses the weak, if Allah so wills.'

Imam Ali ibn Abi Talib [as]
Ibid. Letter 53

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Question : #749 Category: Zakaat & Khums
Subject: determineing the market value
Question: how to determine the market value to give khums?
Answer: Khums is not determined by market value as it is an Islamic tax, paid at the rate of one-fifth or 20 percent of annual saving or surplus of income. The saving or surplus amount can be determined by subtracting yearly eligible expenses from annual income.


Grand Ayatullah Sayyid Ali Husayni Sistani has discussed the topic in detail in Rulings 1760 through 1860, visit web site www.sistani.org.
A review of those rulings is necessary by every Muslim so as to identify certain conditions, incomes, expenses, or circumstances under which either the Khums is binding or exempt.

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