The Religion and Almighty God has made it obligatory on every Muslim to toil for the growth of religion and to acquaint other people with the commands of God and life in the Hereafter, and to take help in this path from one's life and one's wealth, which means to work hard for the spread of Islam and also to pay khums from one's income.
What is Khums? How must it be paid?
Every Muslim who makes a profit from trade, farming, or from having an interest in mining or industry. or who is an employee and receives wages, must first set aside the living expenses for himself and his household, and, if there is anything more, he must pay khums (one-fifth) of it.
To Whom Must Khums be paid?
Khums is paid to the "Hakim Shar'i" (religious authority) of Islam. who is the "just and aware mujtahid" The Hakim Shar'i of Islam spends this budget on acquainting the people with God and in defense of the Islamic state. He schools virtuous men to reply to the difficulties of the people and sends them to villages, towns, and countries so as to acquaint the people with the truths of Islam. With the budget of Khums, the Hakim Shar'i provides useful religious books, and, at no cost, or at a low price, he makes them available to the people. He produces religious, studious newspapers and magazines and arranges their distribution. To educate and train children and youths, he cultivates aware young men of learning, and establishes classes free of charge.
With the budget of Khums, the Hakim Shar'i of Islam, makes secure the lives of poor "sadat" (descendants of the Prophet) who do not have the capability to work, and he helps the sadat who, due to limited income, cannot properly manage their lives, and who are forbidden to be given zakat.
source : http://www.maaref-foundation.com
