In Islam, khums ( , literally 'one fifth') refers to the required religious obligation of any Muslims to pay 20% of their acquired wealth from certain sources toward specified causes. It is treated differently in Shia and Sunni Islam. This tax is paid to the imam, caliph or sultan, representing the state of Islam, for distribution between the orphans, the needy, the [stranded] traveler, and the descendants of Islamic prophet Muhammad. In some jurisdictions, khums is paid on minerals extracted in regions under the control of the state. Khums separate from other Islamic taxes such as zakat and jizya. In Sunni Islam, the scope of khums tax has been the spoils of war (). In Shia Islam, the scope of khums tax includes spoils of war, objects obtained from the sea (al-ghaws), treasure (al-kanz), mineral resources (al-ma'adin), business profits (arbaah al-makaasib), lawful (al-halaal) gain which has become mixed with unlawful (al-haraam), and the sale of land to a dhimmi. Etymology The Arabic term khums literally means one-fifth. It is referred to as "Earnings,Profits,property holdings,savings " based on the Quran and various Hadiths. In other words, Khums and ghanima are revealed in the Quran. Concept Khums means "one-fifth or 20%". In Islamic legal terminology, it means one-fifth of certain items that a person acquires as wealth must be paid to the state of Islam. This is one of many forms of tax in Islamic jurisprudence that applies on ghanima and fai (or fay). In the early and middle history of Islam, ghanima was property and wealth that was looted by the Muslim army after attacking the unbelievers. Fai was that property and wealth that was gained from confiscation without strife, that is if the unbelievers refused to fight or violently opposed the raid. Over time, the concept and scope of ghanima was expanded by Islamic scholars, and variations emerged between Sunni and Shia scholars over interpreting the definition of ghanima. Similarly, the percentage of fai was expanded to 100% using verse 59.7 of the Quran, thus placing it beyond khums. The 80% amount left after paying the 20% khums, was distributed among the army commander and soldiers who attacked the unbelievers. 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 the collected khums should be spent. Islamic scriptures This teaching is repeated in Sahih Hadith.