Paper:

"Khums: A Support for Financial Independence, part 1" Written by Nasir Makarim Shirazi

The Islamic Bayt al-Mal, which had been founded upon the arrival of the Prophet (S) to Medina and his establishment of an Islamic government, consisted of funds such as zakat, khums, anfal (spoils and public resources), kharaj (Islamic tax on agricultural land) and jizyah (tax taken from religious minorities).