One of the financial obligatory practices in Islam is khoms which has been established by God instead of zakat to honor the Prophet and his descendants’ dignity and it is one of the necessities with which both Shi’ites and Sunnites agree. The jurisprudents of these two religious schools disagree on only two issues. One of them concerns what is chargeable to khoms.  Sunni jurists believe that the booty, jewelry and mines are chargeable to khoms but Shi’ite jurists hold that seven items are chargeable to khoms. The second disagreement concerns where and for what khoms is to be used. Shi’ite jurisprudents believe that khoms belongs to the Infallible Imams and the poor people of Bani Hashem Family while Sunni jurists have different opinions on this issue.

The Twelvers’ jurists unanimously believe that profit is one of the items chargeable to khoms. However, they are divided on the meaning of ‘profit’: whether it refers to the profit of business or the absolute profit? Some scholars have claimed that only benefit of business, commerce and farming is chargeable to khoms and some others believe the absolute profit, including heb-e (gift), atiyye (donation), sedaq (dowry) and inheritance, is chargeable to khoms. Among the later jurists, the late Brujerdi, Imam Khomeini and Fazel Lankarani believe ‘profit’ only refers to business profit while other jurists such as the late Khoee, Tabrizi, and Mohaqeq Sistani hold that the absolute profit, including gift, is chargeable to khoms.

Since there is no consensus on this issue, the arguments of both groups have been evaluated in this study and it is concluded that considering the holy verse 42 in Anfal Surah and the sound narrations, absolute benefits ranging from arbah-e makasib, hebe-e and other benefits, except what has been excluded due to a special reason, are chargeable to khoms .