Document Type : Research Article

Authors

• 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

Abstract

Introduction and Objective:



Khums, as one of the central pillars of Islamic financial obligations, holds not only a significant juridical status but also plays a crucial role in securing the financial resources of religious centers and strengthening the architecture of Islamic finance. Adopting a Grounded Theory approach, this study investigates the potential of Khums as a sustainable source of income generation and financial support for these institutions.



Materials and Methods:



This applied qualitative research was conducted using Grounded Theory methodology. Data were collected through semi‑structured interviews with experts in Islamic economics and religious affairs, employing purposive–snowball sampling. Analysis was performed using MAXQDA 2020, and the credibility of findings was confirmed based on the criterion of acceptability.



Findings:



The results revealed that challenges in the collection of Khums largely stem from jurisprudential differences, institutional inconsistencies, and limited public awareness. As a legitimate and sustainable resource, Khums plays a pivotal role in ensuring the financial independence, preserving the religious identity, and promoting social justice of religious centers. The sustainability of this system depends on believers’ participation, adherence to Sharia principles, and financial transparency. Effective legal frameworks, enhanced institutional capacity, centralized oversight and policymaking, combined with technological, managerial, and cultural strategies, are decisive in fostering trust and strengthening the durability of Khums. The resulting impacts encompass a wide range of economic, social, and spiritual outcomes, including social welfare, sustainable investment, community spiritual empowerment, and support for religious innovation and research—together generating a multidimensional function for the development of religious centers.



Discussion and Conclusion:



The findings indicate that Khums, beyond being a religious duty, constitutes a multidimensional mechanism for the financial, identity‑based, and social sustainability of religious centers. Its realization requires the synergy of jurisprudential, managerial, cultural, and technological components, accompanied by transparency, trust, and active public participation.

Keywords

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

Main Subjects

• Islamic Financial Theory