
In Islamic tradition, Khums (خمس xums, literally `Fifth`) refers to a religious obligation to contribute one-fifth of a certain type of income to charity. The obligatory giving of alms is observed throughout Islam and is one of the Five Pillars of the faith, but the nature of the tax varies considerably between various Islamic traditions. Khu.....
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http://en.wikipedia.org/wiki/Khums

(from the article `zakat`) ...or voluntary almsgiving, which, like zakat, is intended for the needy. Twelver Sh`ites, moreover, require payment of an additional one-fifth tax, ...
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http://www.britannica.com/eb/a-z/k/28
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