|
In Islamic tradition, Khums ((アラビア語:خمس) (:xums), literally 'Fifth') refers to the historically required religious obligation of Muslim army to pay one-fifth of the spoils of war, the booty collected from non-believers after a military campaign; this tax was paid to the Caliph or Sultan, representing the state of Islam.〔〔Abdulaziz Sachedina (1980), (Al-Khums: The Fifth in the Imāmī Shīʿī Legal System ), Journal of Near Eastern Studies, Vol. 39, No. 4 (Oct., 1980), pp. 276-277, 275-289, note 10〕 In Sunni tradition, the scope of ''Khums'' tax has been ''ghanim'', which is defined as the spoils of war. In Shia tradition, states Abdulaziz Sachedina, the scope of ''Khums'' tax has included, (1) booty (''al-ghanima''), (2) objects obtained from the sea (''al-ghaws''), (3) treasure (''al-kanz''), (4) mineral resources (''al-ma'adin''), (5) gainful earnings (''arbaah al-makaasib'', business profits), (6) the lawful (''al-halaal'') which has become mixed up with the unlawful (''al-haraam''), and (7) land which is transferred from a Muslim to a dhimmi (a free non-Muslim who is protected by a treaty of surrender) by the latter's purchase of it.〔〔 The recipients of the collected ''Khums'' have been the descendants of Muhammad and the Islamic clergy.〔〔 Khums is a 20% tax that must be paid on all items regarded as ''ghanima'' ((アラビア語:الْغَنيمَة), booty seized with war). There are differing legal traditions within Islam about what constitutes ''ghanima'', and thus how far-reaching khums should be. In some jurisdictions, Khums included a 20% tax paid on business profit and on minerals extracted in regions under the control of the state. Khums is different and separate from other Islamic taxes such as zakat and jizya.〔〔Seri-Hersch (2010), " Transborder" Exchanges of People, Things, and Representations: Revisiting the Conflict Between Mahdist Sudan and Christian Ethiopia, 1885–1889, The International Journal of African Historical Studies, Vol. 43, No. 1, pp. 1-26〕 There are differences of opinion about the scope of Khums in Sunni and Shia sects of Islam, as well as who owns it and how should the collected khums be spent.〔ALAMI ARDABILI ALI and SAJJADI ZADEH SAYYID ALI, A SURVEY OF KHUMS HADITHS IN SAHIH BUKHARI, ULUM-I-HADITH, WINTER 2011, Volume 15, Number 4 (58); pp. 140-162〕 ==Etymology== The Arabic term ''Khums'' literally means ''one-fifth''. It is referred to in the Quran in the sura Al-Anfal ("spoils of war, booty") especially verse no 41, and in various Hadiths. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Khums」の詳細全文を読む スポンサード リンク
|