Jurisprudential Analysis of Governmental Approach to Khums and Zakat

The formation of the Islamic system and the need to provide financial resources in order to implement the goals of the Islamic government created the question of how financial and revenue sources in such a government should be defined; This question has been considered in various ways. One of its new dimensions is the relationship between sovereignty and khums and zakat. The importance of this question is due to the fact that at the moment an individual divine and non-sovereignty view has been formed on them.Because, on the one hand, these funds are cost by the great Imitation references and based on their recognition in some cases, such as the promotion and expansion of the religion of Islam and the extension of the seminary and for the sake of Allah. And, on the other hand, the sovereign's view of these two is faint; if it is not said that Such a situation does not exist. With regard to the above situation, the question is whether a new approach to the two laws of Khums and zakat could be considered, and assume these two as financial resources of Sovereignty and Islamic government and of Islamic taxes. Findings of the research indicate that the requirement of a complete, effective and comprehensive system is the acceptance of the above view; and also various reasons confirm it.