Ushr and Khums are two types of Islamic taxes. Ushr is a 10% (or 5% if irrigated) agricultural tax on produce from land. Khums literally means 'one-fifth' and is a 20% tax on war booty, treasure troves, and certain types of income. These Islamic fiscal policies ensure wealth distribution and support the state treasury (Bayt al-Mal) to help the poor and fund public welfare.