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In Islam, khums ( ) is a tax on Muslims which obligates them to pay one-fifth (20%) of their acquired wealth from the spoils of war and, according to most Muslim jurists, other specified types of income, towards various designated beneficiaries. In Islamic legal terminology, "spoils of war" (al-ghanima) refers to property and wealth looted by the Muslim army after battling with non-Muslims or raiding them. Khums is the first Islamic tax, which was imposed in 2 AH/624 CE, after the Battle of Badr. It is separate from other Islamic taxes such as zakat and jizya. It is treated differently in Sunn