Khums is a religious tax in Islam that is typically paid by eligible Muslims on their annual savings. It is calculated as 20% of the surplus income after deducting necessary expenses, such as living costs and debts. The purpose of Khums is to support the Islamic community and assist those in need. The collected Khums is divided into two parts: one half goes to the Imam or his representatives, while the other half is allocated for the welfare of the community. This practice emphasizes social responsibility and helps fund religious, educational, and charitable activities within the Muslim community.