The Khums is a financial duty that is carried out with the intention of attaining a status closer to God-Qurbah. In comparison to zakat, it is obligatory on all possessions except the woman’s dowry and any expected inheritance. The term khums is derived from the ratio one in five (20%). In the following section, we are going to explain the conditions that make the khums obligatory and some of its general rulings in accordance to the view of His Eminence, Sayyed Muhammad Hussein Fadlullah (ra), as mentioned in Islamic Rulings, a Guide of Islamic Practices