The Shaykh (Al-Mufid), may Allah سبحانه وتعالى have mercy on him, mentioned: “Our companions have differed concerning the hadiths on the fifth (al-khums) during the occultation (al-ghayba), and each group among them has adopted a different view. Some of them hold that the obligation of paying it is dropped because of the occultation of the Imam (ajf), peace be upon him, relying on the reports mentioned earlier which grant concession regarding it. Others hold that it should be buried, and they interpret accordingly a report which states that, when the Imam (ajf), peace be upon him, appears, the earth will reveal its treasures, and that when the Qa’im (ajf) rises, Allah سبحانه وتعالى, the Exalted, will direct him (ajf) to those treasures, and the Qa’im (ajf) will take them from every place. Others consider it recommended to maintain ties with the progeny of the Prophet صلى الله عليه وعلى آله وسلم and the poor among the Shia through it. Others hold the opinion that it should be set aside for the Master of the Command (Sahib al-Amr) عليه السلام, peace be upon him. Then, if a person fears that death may overtake him before the Imam’s (ajf) appearance, he should bequeath it to someone whom he trusts in intellect and religion, so that he may hand it over to the Imam (ajf), peace be upon him, if he reaches the time of his (ajf) rising. If not, then he should bequeath it to another person who takes his place in trustworthiness and religious commitment. This should continue upon the same condition until the Imam (ajf) of the Time, peace be upon him, appears. This view, in my opinion, is the clearest of all the views mentioned. That is because khums is a right that has become obligatory for its owner, and no instruction was laid down concerning it before his (ajf) occultation which we would be obliged to follow as the final ruling. Therefore, it is obligatory to preserve it for him (ajf) until the time of his (ajf) return, when it becomes possible to deliver it to him (ajf), or until the existence of someone to whom the right has transferred. This is like zakat. When zakat becomes due but its deserving recipient is absent, the obligation does not fall away because of that absence, nor does it become lawful to dispose of it as one disposes of personal property. Rather, it must be preserved, either personally or by bequeathing it to someone who will deliver it to its rightful recipient from among the categories of the people of zakat. And if someone were to apply what we have mentioned to the half of khums that belongs exclusively to the Imam عليه السلام, peace be upon him, while assigning the other half to the orphans of the family of Muhammad صلى الله عليه وعلى آله وسلم, may Allah سبحانه وتعالى bless him and his family, their stranded travellers (wayfarers), and their poor, in accordance with what has come in the Quran, then he would not be far from attaining the truth in that. Rather, he would be correct.”
Commentary #7