According to Sahih al-Bukhari, when the delegates of the tribe of 'Abdul-Qais met the prophet and asked him some advice, he told them to pay "Khums (i.e. one-fifth) of the war booty to Allah". As mentioned in Sahih Muslim, since the prophet appointed someone as a leader, he recommended some principals such as "Fight in the name of Allah and in the way of Allah. Fight against those who disbelieve in Allah. Make a holy war, do not embezzle the spoils [of war, booty]". Through a lengthy Hadith recorded in Kitab al-Kafi (a Shia reference), the Prophet Muhammad has mentioned that those entitled to receive Al-Khums are the relatives of the Holy Prophet whom Allah has mentioned in his words, "Warn your close relatives. They are the children of Abdul-Muttalib, men and women. None of the families of Quraysh or the Arabs or their slaves are lawful to receive al-Khums. The charities of the masses of people are lawful for their slaves to consume. One whose mother is from the family of Banu Hashim and his father from the masses of people, the charities are lawful for such person to consume. Such a person is not entitled to receive from al-Khums because Allah, the Most High has said, 'Call them sons of their own fathers'." Shia jurisprudence (Ja'fari) Khums, in the Ja'fari Shia tradition, is applied to the business profit, or surplus, of a business income. It is payable at the beginning of the financial year, though this is regarded as being the time at which the amount becomes clear. Ghanima and one-fifth tax of khums applies wherever gain or profit is involved. "Ghanima" has two meanings as mentioned above; the second meaning is illustrated by the common use of the Islamic banking term "al-ghunm bil-ghurm" meaning "gains accompany liability for loss or risk" In 13th century Shia religion, the khums was divided into two portions. One portion went to the descendants of Muhammad, the other portion was divided equally with one part given to Imam and clergy, while the other part went to the orphaned and poor Muslims. The famous view of contemporary Faqihs is that the Imam's portion (during the Occultation (Islam)) is used in the fields that the Marja' Taqlid has outlined. The Imam would use it in those ways, such as reinforcing Islam and Seminary, promotion of Islam, building mosques in necessary situations, libraries and schools'