be spent. He explained that during the time Muhammad was alive, khums was divided into five portions, the first portion was for Allah and his messenger and given to Muhammad, the second portion was for Muhammad's family members, the remaining three to the Muslim poor, orphans and wayfarers. After Muhammad's death, the khums tax was divided into four portions, one for the family of Muhammad, and the other three for the general good of all Muslims. Most Muslim scholars after Al-Shafi'i agreed that a portion of the 20% khums tax should go to the descendants of Muhammad, but they disagreed on who these rightful descendants were. These Islamic scholars also concurred that khums tax should be spent, among other things, to maintain the Muslim army and for the general good of the Muslims. Types According to medieval Shia Muslim scholars Al-Tusi and Al-Hakim, seven items were subject to khums 20% tax: Al-ghanima, booty seized during a raid and the spoils of war. Arbdh al-mdkasib, the profit or the surplus of the income. Al-hardm, Al-haldl, the legitimately earned wealth which has become mixed with illegitimate wealth. Al-madin, mines and mineral resources extracted anywhere within the Islamic state. Al-ghaws, objects obtained from sea. Al-kanz, treasure found. The land which is transferred to a non-Muslim dhimmi when the latter buys it from a Muslim, and which was previously acquired by the Islamic state by a treaty of surrender by the dhimmis. Sunni scholars have confined the khums 20% tax to apply on only two items, Al-ghanima, يعني المصطلح العربي خُمس حرفياً الخمس. ويشار إليها باسم "الأرباح ، وحيازات الممتلكات ، والأرباح ، والمدخرات" استناداً إلى القرآن والأحاديث المختلفة. وبعبارة أخرى ، فإن القرآن والخمس يظهران في القرآن Al-madin, mines and mineral resources extracted anywhere within the Islamic state. The Arabic word ghanima has been interpreted to have several meanings: spoils of war, or war booty looted or confiscated from enemy / nonbelievers (of Islam) profit minerals or any other form of buried treasure After paying the 20% khums tax, the remaining 80% of the booty seized, spoils of war and treasure found was distributed among the commanders and soldiers as a reward for their effort, participating in the raid, or going to war against non-Muslims. The origins of the khums, states Abdulaziz Sachedina, go back to "the pre-Islamic Arab custom wherein the chief was entitled to one fifth of the ghanima (booty) in