In this paper, Ayatollah Makarem Shirazi presents an additional explanation of khums by refuting objections to it. These objections and refutations are provided in two subjects: 1) khums as presented in hadiths, and 2) khums during the absence of Imam Mahdi (aj). Ayatollah Shirazi responds to these objections to prove that khums is an obligation and it is to be performed along with the rest of Muslims’ duties toward Allah (swt). As seen in some hadiths, the Imams (a) had temporarily forgiven khums only when the Shi‘a were under pressure and upon scrutinizing these hadiths, there is no proof that khums is exempted during Imam Mahdi’s (aj) absence. The Imams (a) emphasized on the payment of khums and had assistants to help manage those incomes. In the next part, two more issues will be discussed: 1) the practice of khums during the dawn of Islam, and 2) distribution of half of it to needy Sayyids. The Message of Thaqalayn has revised and summarised the English translation of this paper by Bahador Shirazian.