نوع مقاله : علمی - پژوهشی (تئوری مالی اسلامی)

نویسندگان

• محمد نظری‌پور ¹
• محمدامین گایینی ²

¹ دانشیار، گروه حسابداری، دانشگاه حضرت معصومه (س)، قم، ایران

² دانشجوی کارشناسی ارشد، گروه حسابداری، دانشگاه شهاب دانش، قم، ایران

چکیده

1. مقدمه و هدف
خمس، به‌عنوان یکی از ارکان محوری احکام مالی اسلام، افزون بر جایگاه شرعی، نقش مهمی در تأمین منابع مالی مراکز دینی و تقویت ساختار مالی اسلامی دارد. این پژوهش با رویکرد نظریه داده‌بنیاد، ظرفیت خمس را به‌عنوان منبعی پایدار برای درآمدزایی و پشتیبانی مالی این مراکز بررسی می‌کند.
2. مواد و روش‌ها
این پژوهش کاربردی و کیفی بر پایه نظریه داده‌بنیاد انجام شده است. داده‌ها از طریق مصاحبه‌های نیمه‌ساختاریافته با خبرگان اقتصاد اسلامی و مسائل دینی و به روش نمونه‌گیری هدفمند ـ گلوله‌برفی گردآوری شد. تحلیل داده‌ها با نرم‌افزار مکس‌کیودا نسخه 2020 صورت گرفت و روایی یافته‌ها بر اساس معیار مقبولیت تأیید شد.
3. یافته‌های تحقیق
یافته‌ها نشان می‌دهد چالش‌های وصول خمس عمدتاً ریشه در تفاوت‌های فقهی، ناهماهنگی نهادی و ضعف آگاهی عمومی دارد. همچنین، با توجه به اینکه ظرفیت بالقوه خمس چند برابر میزان پرداخت واقعی آن است و این فریضه بر مال حلال تمرکز دارد، نسبت به مالیات‌های متعارف از کارکردی عادلانه‌تر و منطبق بر انصاف توزیعی برخوردار است. خمس به‌عنوان منبعی مشروع و پایدار، نقشی محوری در استقلال مالی، حفظ هویت دینی و تحقق عدالت اجتماعی مراکز مذهبی ایفا می‌کند. پایداری این نظام به مشارکت مؤمنان، التزام به اصول شرعی و شفافیت مالی وابسته است. ساختارهای قانونی کارآمد، ارتقای توانمندی نهادی، نظارت و سیاست‌گذاری متمرکز، همراه با بهره‌گیری از راهبردهای فناورانه، مدیریتی و فرهنگی، نقشی تعیین‌کننده در جلب اعتماد و تقویت پایداری خمس دارند. پیامدهای این نظام طیفی از آثار اقتصادی، اجتماعی و معنوی را دربرمی‌گیرد؛ از جمله رفاه اجتماعی، سرمایه‌گذاری پایدار، توانمندسازی معنوی و پشتیبانی از نوآوری و پژوهش‌های دینی که در مجموع کارکردی چندبعدی برای توسعه مراکز دینی ایجاد می‌کند.
4. بحث و نتیجه‌گیری
یافته‌ها نشان می‌دهد خمس، فراتر از یک حکم فقهی، سازوکاری چندبعدی برای پایداری مالی، هویتی و اجتماعی مراکز دینی است. تحقق این سازوکار مستلزم هم‌افزایی مؤلفه‌های فقهی، مدیریتی، فرهنگی و فناورانه همراه با شفافیت، اعتماد و مشارکت مردمی است. این پژوهش با ارائه چارچوب مفهومی تلفیقی شامل مسیر اقتصادی و عدالت اجتماعی، مدلی کاربردی برای سیاست‌گذاری مالی و دینی ارائه می‌کند.

کلیدواژه‌ها

• خمس
• درآمد پایدار
• استقلال مالی
• شفافیت مالی
• عدالت اجتماعی
• مراکز دینی
• تئوری داده بنیاد

موضوعات

• تئوری مالی اسلامی

عنوان مقاله [English]

Khums and the Financial Sustainability of Religious Centers: A Qualitative Analysis Based on Grounded Method

نویسندگان [English]

• Mohammad Nazaripour ¹
• Mohammad Amin Gaieni ²

¹ Associate Professor, Department of Accounting, Hazrat Masoumeh University, Qom, Iran

² M.A. Student, Department of Accounting, Shahab Danesh University, Qom, Iran

چکیده [English]

1. Introduction and Objective
Religious centers serve as foundational institutions within Islamic societies, preserving cultural identity, transmitting religious knowledge, and supporting social welfare. Their ability to fulfill these roles depends on access to stable and sustainable financial resources. Among the core instruments of Islamic fiscal law, Khums—a divinely mandated obligation—stands out as both a legally significant practice and a substantial potential resource for strengthening the financial autonomy of religious institutions. As emphasized in Islamic jurisprudence, Khums contributes not only to institutional stability but also to social equity and spiritual development across Muslim communities.
     Despite its deep theological and legal roots, existing literature has often limited its focus to doctrinal and jurisprudential debates, leaving the practical, managerial, and institutional dimensions of Khums underexplored. Critical issues such as mechanisms of collection, organizational coordination, public participation, transparency, and digital governance remain insufficiently addressed. This gap has resulted in the absence of an applied, strategic framework for operationalizing Khums as a sustainable financial resource.
     To address this void, the present study employs a grounded theory approach to investigate the potential of Khums as a sustainable funding source for Shia religious centers. Drawing upon expert insights from scholars of Islamic economics, jurisprudence, and religious administration, the research identifies the multidimensional factors shaping the effectiveness of Khums, including legal–juridical foundations, social attitudes, managerial structures, and technological requirements. The primary objective of the study is to develop a comprehensive conceptual model that explicates how Khums can be transformed into a stable and efficient funding system while reinforcing religious identity, promoting social justice, and enhancing the autonomy of religious institutions. By integrating theological principles with contemporary governance and technological strategies, the proposed model provides a nuanced and actionable roadmap for policymakers and institutional leaders.
2. Method and Materials
This applied research adopts a qualitative grounded theory methodology, appropriate for exploring complex socio-religious phenomena where empirical data must inform conceptual development. The study's target population consisted of experts in Islamic economics, religious governance, and Shia jurisprudence. Participants were selected through purposeful sampling and expanded via snowball sampling, ensuring both theoretical relevance and diversity. Theoretical saturation was achieved after 16 semi-structured interviews, representing a range of academic and practical perspectives.
     Data collection relied on semi-structured interviews allowing participants to elaborate freely while adhering to the study’s thematic focus. Transcribed interviews were analyzed using MAXQDA 2020 through a structured, multi-stage coding process:
     - Open Coding: Extraction of meaningful units, yielding initial concepts related to financial transparency, jurisprudential challenges, management inefficiencies, digital transformation, and social engagement.
     - Axial Coding: Organization of categories within the paradigm model (causal conditions, context, intervening conditions, strategies, and outcomes), identifying the core phenomenon as “Khums as a sustainable financial mechanism for religious centers“.
     - Selective Coding: Integration of categories to construct the theoretical framework, supported by 1,183 discrete codes across economic, social, jurisprudential, and managerial dimensions.
     The study assessed trustworthiness using the fittingness criterion, ensuring alignment between data and conceptualization. This involved validating analytical depth, conceptual coherence, practical relevance, and contextual grounding. The resulting model provides a robust theoretical and operational foundation for enhancing financial governance in religious institutions.
3. Research Findings
3.1. Causal Conditions
Three major causal conditions contribute to the challenges of Khums collection:
     - Inter-sectarian differences, particularly jurisprudential restrictions within Sunni legal frameworks, limiting its applicability and scope.
     - Intra-sectarian disagreements among Shia authorities regarding allocation priorities and interpretive approaches.
     - Operational and institutional barriers, including decentralized collection, weak organizational coordination, limited public awareness, and absence of a standardized framework.
 
     These factors collectively limit the realization of Khums’ financial potential, which substantially exceeds actual collection levels.
 
3.2. Core PhenomenonCore Phenomenon
The central finding identifies Khums as a legitimate, equitable, and sustainable financial source with four essential dimensions:
     - Preservation of Shia identity
     - Promotion of social justice and redistribution
     - Strengthening financial autonomy of religious centers
     - Ensuring lawful and ethical income sources
 
3.3. Contextual Factors
The sustainability of Khums is contingent upon:
     - Public participation in decision-making and oversight,
Adherence to jurisprudential rules, and
     - Sincere spiritual intention in fulfilling a divine obligation.
These contextual components enhance legitimacy and foster community engagement.
 
3.4. Intervening Conditions
Four major intervening dimensions shape system performance:
     - Legal and structural frameworks,
     - Institutional financial and managerial capacities,
     - Transparency and public trust,
     - Centralized oversight and policymaking.
Among these, transparency and trust emerged as the strongest determinants, with 137 supporting codes.
3.5. Strategic Actions
To strengthen sustainability, the study identifies four strategic clusters:
     - Digitalization and financial transparency (e.g., user-friendly Khums calculators, integrated digital platforms),
     - Adaptive jurisprudential and policy reforms,
     - Modern financial management and investment planning,
     - Educational and cultural initiatives to enhance awareness and motivation.
3.6. Outcomes
Implementing these strategies leads to multidimensional positive outcomes:
     - Economic outcomes: long-term financial stability, increased resource mobilization, and sustainable investment.
     - Social outcomes: reduced inequality, improved welfare, and enhanced social cohesion.
     - Spiritual and identity outcomes: reinforcement of religious identity and moral commitment.
     - Religious innovation outcomes: strengthened capacity for research, training, and institutional development.
     - These findings position Khums as a multi-purpose instrument capable of advancing economic empowerment, social justice, and religious-cultural sustainability.
4. Discussion and Conclusion
This study demonstrates that Khums possesses far greater potential than traditionally recognized. As both a fiscal instrument and a moral–religious obligation, Khums can strengthen the financial independence, social influence, and identity cohesion of religious centers when supported by transparent management, technological integration, community participation, and coherent policymaking.
     The grounded theory model highlights the interconnectedness of causal, contextual, intervening, and strategic factors necessary for effective implementation. Key determinants—such as financial transparency, public trust, centralized oversight, and digital governance—play decisive roles in enhancing system performance. Simultaneously, spiritual elements like adherence to jurisprudential principles and sincere intention ensure legitimacy and community acceptance.
     By proposing an integrated economic–justice framework, this study fills a significant gap in Islamic finance literature. The findings demonstrate that Khums can serve not only as a revenue source but as a transformative mechanism that combines economic empowerment, social welfare, identity preservation, and religious innovation. The model offers practical guidance for policymakers, religious authorities, and institutional managers seeking to modernize and optimize the administration of religious financial assets.
     Ultimately, the study shows that when supported by institutional reforms and community engagement, Khums can evolve into a strategic, multidimensional tool for sustainable religious and socioeconomic development, comparable to global religious financial systems.

کلیدواژه‌ها [English]

• Khums
• Sustainable Income
• Financial Independence
• Financial Transparency
• Social Justice
• Religious Centers
• Grounded Theory