Part Two: Answer the questions and confusions about of Khums and Zakat:

2. Why for the Khums (Thatispart of the profitsof natural persons) rate of20%been considered?

Part of the profit is to motivate the owners of capital; and part of the profit is to motivation the workforce and in part for research and development and in part to Storage precautions unforeseen and in part for goodwill and royalty assets; so fair that this benefit is divided in to 5 sections and the share of goodwill paid for Khums; also today, 25% of the profits of legal entities is belong to tax; in the event that this issue not correct and this profit is better 20% and Paid to the subsidies account. Also Khums and Zakat are part of this 20% profit natural and legal persons.

3. Why expressed in the Qur'an Khums once But Zakat is repeated several times?

The Khums is a personal issue and depends on individual beliefs and does not require confirmation. but Zakat is a Public and social affairs and is require that government and executive agencies create for this field. so several time it is repeated from different aspects to provide appropriate social and economic context.

4.What isthe difference betweenKhumsand Zakatand why installer has been set for Khums and Zakat?

1. The Khums issue covered the essential and critical needs of the society; but Zakat is for needs that require more planning and management.

2. Receipt of The Khums be comfortable and has the simple structure and based on discretion and faith but the structure collect and use of zakat is complex and requires time and state management also Khums is for parts that identification and collect profit is difficult.

And zakat is for the parts that identification and collect profit is easy also 20% of the profit share of royalties natural and legal persons are separate and does not communication together.

3. The installer is amount of income or production that costs and benefits will not be identified and recorded. also determines the installer is to identify minimum the benefits and reduce the cost of processing the information. according to accounting standards also if cost information is outweigh the benefits; that information is not recorded.

5-Help the Needy community from which source is done? And share of Khums And zakat to what account Paid?

1. The tax revenues should be spent for the cost of the taxpayer; also assistance to the needy the community, is not expense of the taxpayer and if necessary, only the government can do these costs.

2. General account belongs to the public and should be divided equally between all of them thus we cannot picked from the general account and help to the needy community.

3- natural and legal persons royalties is 20% also legal entities profit and 20% persons interest that is belongs in to Subsidies account and part of subsidies is natural and legal persons in need share, and another part is belongs in to brokers and management of the collection share.

6. how is the relationship between Khums, Zakat and taxes?

Tax is to offset the cost of government and be the percentage of costs also, because public account transferred all its activities to other sectors;so all the public sector, private individuals, legal and general and specific endowments, must first pay 20% of its profits because of royalties and then divide the remaining profit; Part of this 20% interest is the Khums and the other part is the zakaht. also calculates the Khums be in the last step after all expenses persons.

7. Why sell land to the infidel includes the Khums and what is duty of non-Muslims about Khums and zakah?

1. Because the non-muslims do not believe Khums and Zakat; thus, for the Khums Royalties, land use sold to them of course this royalties is limited and is belongs to the public accounts reason this issue has been raised in the Khums is because Khums contains the profit and the cost of capital. also for the royalties of land, to be considered 20% of the value of these assets

2. The Jezye and part of the kharaj,as taxes that some non-muslims Paid; this is for not participating in the jihad, and not to pay the zakat and obligations to their government; the tax is based on the ability payers and fulfillment of obligations by the government. also, because tax revenues and subsidies had the same use.so part of zakat received from kharaj and in taxes is spent.

3. kharaj is two types. Part of the kharaj is instead of jezye and based on land value of non-muslims. Also another part of the kharaj is the cost of renting assets and lands that belong to the public account and muslims and non-muslims have paid it.

4. Today general population for the cost of government, the proportion of their costs must pay tax. also all members of society have an equal share in security and military and, if necessary, pay it costs; therefore not necessary to put the jezye and kharaj also assets that Public account that will be transferred to individuals its Principal and interest and their rental cost must be returned to the Public account. Also those who believe Khums for public account royalty; be received 20% of their profit and those who do not believe in Khums; this public royalty will be sold them also the value of the public royalty equal to 20% of the value of land.

for public account royalty received of muslims and non-muslims 20% of the profits legal entities and the share of Zakat will be deducted from it.

8. Why the land and sea mines, treasure and fishing includes the Khums?

1. The difference between land and sea mines and fishing with other products is that these are raw material and maybe picked in different amounts by people and registration is not done therefore, it is very difficult to control the raw material and legislator related this to the Khums and beliefs to reduce the possible misuse.

2. Activities such as mining and fishing are steadily in years therefore specified financial period for their benefits and for discrete items such as pearls and treasure their Khums criterion is pure profit.

9. Thespoils of warandsolventpropertymixed with unlawfulwhyhas the Khums?

1. The spoils are divided in to two categories; one part of the spoils obtained by Laboriously fighters on the battlefield; it spoils and profits, include the battlefield movable property and the share of labor cost profit belongs to fighters and the share of profit cost of capital belongs to forces logistics, therefore all war profits belongs to fighters and its practitioners. Khums of this profit is due to the royalty and belongs to subsidies account. also is not part of the spoils resulting from the effort militants, and is owned by the government and is for the offset the cost of war. after settling the cost of war; this spoils as Anfal and the Fy’ transferred to the general account or be returned to their owners.

2- At present, the costs of war and its standard benefit, is the task of government. Also, if the state does not aggressor; at the end of the war got war reparations; this compensation includes the costs and the benefit of war and general offenses also captured enemy property will be deducted from it. 20% of this profit, belongs to the Khums.

3-20% of the profits of war belongs to the Subsidies account and perhaps the reason of this issue has come in Khums, is that for the spoils there is not certain ownership and owners cannot claim their rights and may be misused by individuals or government; also this issue causes to be done the war only with the permission of infallible imam and in special circumstances; if these conditions there is no; no spoils does not include to fighters and the spoils belong to Anfal and public accounts and subsidies or their owners.

4. The reason of the issue of Property solvent mixed with haram has come in Khums Perhaps this is that when a person does not know the value and the owne of the propertyr; for the solvent of the property, is better for the consent of the original owner charity part of the property; but when we determine Khums; we know a certain percentage to help and we help those in need and also increases the public utility.

10. Ifsomeonehas not yet paid the Khums;what is his obligationto calculateKhums?

1. If you have no income already or income is less than its cost; not determined profit and does not include Khums.

2. If you previously have income and know his approximately annual surpluses; you can calculate for Khums the approximate profit and unnecessary assets from income in previous years.

3. If a person does not know approximate amount of revenues and expenses from previous years; can calculate for Khums the average earnings a few recent period and unnecessary assets from the previous year's income this is because that usually increases costs and revenues equally.

11.If a personhasnotpaidKhums; what is duty ofdependent individuals and others for the use the property of this person?

1. If the cost of the individual be from the capital or debt or income or the unnecessary assets in the current year. there is no Khums for the users asset and services. only if the cost of the individual be from profit has not Khums and unnecessary assets in previous years, thier users should pay Khums . of course is very difficult to identify these assets and profits. and warily the amount of it can Paid for the Khums until be included for the owner of the property and cost.

2. If an asset or capital included the Khums; Principle and the benefits of it (eg, sale, rent, interest, etc.) included the Khums and at the time of receipt it, must that Khms be paid by the owner of the assets or capital.

If this property transferred to another person optional (forgiveness) or natural (inheritance); paying the Khums is the task of the new owner.

12.What is the correct way to avoid paying Khums share?

There are correct ways to escape from the Khums that is expressed.

1. We can pay profit included the Khums as dowry to the woman at the end of the fiscal year. ofcourse principle of this amount it will be counted as a dowry and its benefits belong to owner of the dowry.

2- Individual can forgive part of profit included the Khums in cash and non-cash to another person for the essential costs or storage probable necessary cost. or save that for the necessary costs or possibly necessary cost someone and in the perfect opportunity forgive to them.

13-Khums belongs to which persons?

According to verse 41 of Surah Al-Anfal consumption of Khums divided into several sections.

1.share of the Lord: The order of share lord specifically, is the publication of all sciences

(because all sciences is from god and all of them are to improved recognition of God and his program.)therefore this part of the Khums is the subsidized educational system. also share of god in general is amplification weak parts of the Islamic system that this is also includes subsidies on essential sectors and needs.

2-share of messenger and Dhi Al-Qirbi:

The order of share messenger, is the share of real and legal person of messenger This share is to Provide essential needs of messenger and the state messenger;

Also it is obvious that the cost of the messenger is to strengthen the islamic regime. Therefore again this part of the Khums entered the subsidies system and used anywhere necessary and detected by State.

To approve the Hadith, the order of Dhi al-Qirbi, is not relatives messenger؛ but thay are people who that close to the natural person or legal messenger; thus of Dhi al-Qirbi refers to the Infallible Imams and true their successors. also perhaps order of Share messenger and Dhi al-Qirbi at the present time, have been just governments share that must be used correctly.

3. The share of the poor, the needy, orphans and passersby from the Sadat.

In brief, Khums is divided in to two parts; is a part of the state's share and another portion of Sadat in need. also if share of Sadat is surplus to the government share will be added to it. conversely, if share of Sadat have a deficiency, from the government share will be added to it.

14. Does the government share of khumsbelongstothe seminaries?

Today the government picked up the cost of education of the public accounts this issue is not correct and the government could, if necessary, pay subsidies for the education sector.

The subsidies could be from the Khums and subsidies account. this subsidy paid by the two conditions; 1. The student be needy
2- Obtain a passing grade

Seminaries, if they want to be independent; should managed with justice and efficiency. justice means anyone pay his cost of studying and Paid subsidies if thay are necessary also efficiency means education at the lowest cost this issue implies the necessity of change in the education system.

15.Why forzakat have been determined variouscasesandthere are notSpecific routines to receivezakat?

1- Perhaps determine the Zakat based on the profitability of different sectors and is based on the government's ability to identify and receive part of it.at the present time, 20% of profits in different parts belong to the subsidies account and of this profit, the amount of Zakat is deducted. also consumption of Khums and Zakat is dedicated but consumption of other subsidies is according to the government strategy.

2. Some products, such as wheat, barley, raisins, in the first year they enter the costs and income flow and create a profit; Thus, in later years does not profitability and are recorded as capital. but other things such as cattle, sheep and camels every year their number and the amount of their meat will be added; thus, for their profitability is set minimum a certain percentage. also calculating profit in this sector is difficult because every year the cost of each unit must be revalued and legislator desires to form of simple and understandable method determine the minimum profits. but now there is possible to calculate the exact profit and at the time of calculating the 20% profit, Zakat amount, will be deducted from it and the rest paid in subsidies account.

16.Why determinedzakat forliquidity?

1-According to the hadith if gold and silver coins to be unemployed 12 months and be higher the quorum; included the Zakat .of course it can be said; the order of gold and silver coins be any money that unused and idle for a year and percent of it should be paid as zakat. also part of the liquidity, gold and silver coins as the precautionary reserve is exempt from zakat.

2. If a person does not use well of the public account royalties; will be fine and this fine belong to people who not have royalties or have weak royalties also according to this issue this fines enters to subsidies account.

Also cash credit is Public capital and if someone does not good use of liquidity; has not good use of the public royalties and should be fine; this fine enters to subsidies account and for essential needs, be considered storage precautionary .

3. To avoid idling liquidity at the present time, determine the annual inflation fixed rate, this policy because of penalizing all active and idle money and disrupt the price system, not very efficient; but the creation of public offenses in unused liquidity have not these problems. also we cannot control this problem by law enforcement, because usually this amount of money nowhere not recorded; thus because of this issue related to the natural and legal persons; in beliefs and zakat is expressed. also today, unused liquidity has decreased. this issue is because of the high capital cost of money idle and the possibility of investing easy by banks.

17.What isindications ofzakah?

1-poor and needy: for pay zakat to this group first, we must determine their income decile and considering the amount of zakat and decile, we pay them subsidies.

2- Collector of zakat: the government can reduce the costs of collecting zakat from the earnings of zakat and the net revenues of Zakat enter to the subsidies account.

3-For generate interest other nations to islam: the government could spend from the zakat for enhance the sense of friendship between nations.

4. To help the debtors to pay their debts:

Government can help the debtors and the needy from the zakat this assistance can be done through bank loans and interest subsidies.

5-freeing the slaves: customs slavery today is almost dismantled; but still a lot of people to continue living, forced to labor and hard work; the government could from zakat resources saved them of this works great humiliation.

6. Welfare work: the government can pay subsidies from the Zakat, for the essential sectors such as agriculture, health, social security, industry, etc. also it can invest from the Zakat resources in the essential tasks and low profit and reduce the society costs.

18. How is the payment and use of the Zakat and Khums?

People can easily calculate the amount of Khums by using the formula of Khums

and pay to certain bank account; however, since there is no follow up to that amount, it is better to be transmitted through the card to card. also there are other types of zakat, as zakat al- fitr that is a privilege for health and for it paid the amount; time to pay off it, is end of Ramadan, the month of the health and body cleansing. Paying zakat is like the Khums; at the end of the fiscal year determined profit legal entities and companies through the tax office.and according to the bank payment receipts the amount of Zakat is deducted from it. also because of the calculation and detailed audit Khums and Zakat resources and the allocation of these resources, it is better that the government manage it.

Also important issue about resources Khums and Zakat is that these resources should be used properly and used in essential areas; if governments cannot or will not do it; People can do this duty through individual trust.

19- What is cause that remain Khums and Zakat traditionally, inefficient and ineffective?

1. Khums and Zakat expressed with the guidance of the infallible Imams to correctly and accurately; but due to lack of expression on the basis of modern science and the creation of appropriate administrative, have incurred of neglecting. islam law to come out from the non-use and neglecting, there needs to be decoded based on new science; such harmony with new science, can find its place in the administrative templates.

2- Khums and Zakat laws is expressed as a complex and ambiguous if expressed on the basis of fixed and scientific procedures; of course, it is easier to understand and implement also Khums and Zakat in the receipt and use of resources, have weak internal controls and it there is a great possibility of abuse; therefore must be created in its structure more accurate internal controls.

3- The subsidies account is the right of the poor and the government should manage it well; thus divine law has been sensitive to the protection of the right of needy and subsidies account; that consider, the share of profit natural and legal persons whose collection it is very difficult.

Thus the islamic state should have the firm determination to establish islamic law and administrative templates proper islamic and replace the capitalist liberal patterns.