Khoms as one of the religious secondary parts is noticed in the Koranic verses. The following verses of the Holy Koran indicate the importance of Khoms (one fifth of wealth), it refers to person’s revenues that each Muslim is required to donate for charity:
1. Know that with anything you may acquire as spoils, a fifth of it belongs to God and the Messenger, close relatives and orphans, paupers and the wayfarer , if you believe in God and what we have sent down to our servant on the Day of Distinction, the day when both forces met. God is capable of everything. (8:41)
2. Wealth and children are on attraction during worldly life. Yet honourable deeds that last forever are better as recompense from your Lord and even better to hope for. (18:46)
3. Say: (God asks the prophet to tell people): “who has forbidden God amenities which he has produced for his servants, and the wholesome thing from [his] provision? Say: “on Resurrection Day they will be [reserved] exclusively for those who have believe during worldly life.” thus do we set forth signs for folk who know.(7:32)
4. virtue does not mean for you to turn faces towards the East and West but virtue means one should believe in God [Alone], the Last Day, angels, the Book and prophets: and no matter how he loves it, to give his wealth away to near relatives, orphans, the needy, the wayfarer and beggars, and towards freeing captives, and to keep up prayer and pay the welfare tax and those who keep their word whenever they promise anything. And are patient under suffering and hardship and in time of violence. Those are the one who act loyal, and they perform their duty. (2:177)
5. They (Imam Ali family) offer food to the needy, the orphan and the captive out of love for him: we are only feeding you for God’s sake. We want neither reward from you nor any thanks. (76:8-9)