May Allah accept from you this sincere intention in upholding His teachings and obligations. Khums is a divinely-prescribed obligation. It is the fifth of the yearly income after deducting expenses. It can be calculated as a fifth of all the monies that is in one’s possession plus the fifth of the worth of the items that were unused during the year. This khums amount is divided into two equal amounts: The first one is the share of Sayyids. It should be spent on needy people from the clan of Hashim, the great-grandfather of the Prophet (peace be upon him and his progeny). The second one is the share of the Imam (peace be upon him). It should be given to the religious Adil Marji who is able to spend it in accordance to what pleases the twelfth Imam (peace be upon him).