The one-fifth levy the Quran names, its two shares, and how it is paid in practice.
On what is khums payable?
The Quran names the spoils of war; the extension to surplus income, mining, treasure, lawful wealth mixed with unlawful, and land purchased from certain owners is a scholarly extension.
How is the annual surplus calculated?
The accounting year, allowable expenses and the point at which surplus is measured are all defined by the authority.
Who receives the two shares?
The verse divides the levy between God, the Messenger, the near of kin, orphans, the poor and the traveller; how those shares are distributed today is a live legal question.
May khums be paid to a representative?
Authorities permit payment through appointed representatives with permission; anyone claiming authority to collect should be verified.
۞ وَٱعْلَمُوٓا۟ أَنَّمَا غَنِمْتُم مِّن شَىْءٍۢ فَأَنَّ لِلَّهِ خُمُسَهُۥ وَلِلرَّسُولِ وَلِذِى ٱلْقُرْبَىٰ وَٱلْيَتَٰمَىٰ وَٱلْمَسَٰكِينِ وَٱبْنِ ٱلسَّبِيلِ إِن كُنتُمْ ءَامَنتُم بِٱللَّهِ وَمَآ أَنزَلْنَا عَلَىٰ عَبْدِنَا يَوْمَ ٱلْفُرْقَانِ يَوْمَ ٱلْتَقَى ٱلْجَمْعَانِ ۗ وَٱللَّهُ عَلَىٰ كُلِّ شَىْءٍۢ قَدِيرٌ
And know that anything you obtain of war booty - then indeed, for Allah is one fifth of it and for the Messenger and for [his] near relatives and the orphans, the needy, and the [stranded] traveler, if you have believed in Allah and in that which We sent down to Our Servant on the day of criterion - the day when the two armies met. And Allah, over all things, is competent.