The Distribution Formula
Quran 8:41 establishes the fundamental formula:
4/5 to the soldiers — distributed among the fighters who participated, with:
- A horseman receiving three shares (one for himself + two for his horse)
- A foot soldier receiving one share
1/5 (the khums) to:
- Allah and His Messenger (used for the public interest)
- Near relatives of the Prophet (dhawul-qurba — the Banu Hashim in the Prophet’s time)
- Orphans
- The needy (masakin)
- The stranded traveler (ibn al-sabil)
What Counts as Ghanimah
Ghanimah (strictly): Movable property captured from the enemy in battle — weapons, gold, silver, goods, animals Fay’ (revenue without fighting): Property that comes to Muslims without battle (e.g., through treaty or flight of the enemy) — distributed differently (Quran 59:6-7) Aradi (land): Conquered land — scholars differ on whether it is distributed (as Khalid ibn al-Walid distributed land in Iraq) or held as public waqf (as ‘Umar held Egyptian land). The latter became the dominant classical position.
The Ismaili Khums
In Ismaili and Shi’a tradition, the khums (one-fifth) has developed beyond the wartime ghanimah into a comprehensive obligation on all annual income above a nisab threshold — not just war spoils. The Ismaili khums is thus closer to an income tax for the Imam’s household and the da’wa:
- Paid on net income annually
- Goes to the Imam (or in the period of satr, to the Da’i al-Mutlaq)
- Fulfills the Quranic requirement of “Allah’s share” in the broader sense
This is one of the most significant divergences between Sunni and Ismaili/Shi’a fiqh — in Sunni law, khums is specifically a wartime spoils rule; in Ismaili/Shi’a law, it applies to all economic income.
See also: Jihad, Zakat And Khums, Fiqh Overview, Seerah Badr, Maqasid Al Shariah, Dai Al Mutlaq Institution