Government and Collection of Islamic Alms Tax based on viewpoint of Imam Khomeiny

Islamic alms tax is one of the financial Islamic resources for the Islamic government ýwhich is being simultaneously proposed invalid and Islamic texts such as Quran with ýthe prayer from the invitation of prophet of Islamic (may the blessing and peace of ýAllah be upon him and his progeny), although it originate from years after the ýemigration of dear prophet of Islamic.
Nevertheless, dominant theory about Islamic ýalms tax, its permission to pay and private consumption by obligates. In our theory ýthe deficiency of evidences for the dominant theory about its payment and private ýconsumption is permitted and as a result invalidity of their theory.
Therefore, in this ýarticle by criticism and rejection of evidences of the dominant theory, by relying on ýthe valid evidences in Imamia jurisprudence such as Quran, normative custom, ýcommon sense prove the necessity payment to the imam (on whom be god’s ýblessing) and in major occultation to the guardianship of the Juris consult.