Initially, this paper gave a bird’s-eye-view of the Sahifeh-ye Imam, the sole source of account of the present analytical survey and examined its academic credibility.

Then, lengthy chronological accounts of the Sahifeh-ye Imam on awqaf are made. In these accounts only the actual words and writings of Imam Khomeini about the pious foundations are quoted. Thus, introductory headings in each of the documents, and the footnotes where waqf or awqaf may be mentioned—which are not actually parts of the Imam’s words and writings, unless otherwise stated—are not covered. Equally excluded is Volume 22 of the Sahifeh being the comprehensive index of the encyclopedic work. 

Thereafter, an analysis of the chronological accounts is conducted to arrive at an overall picture of awqaf in the words and works of Imam Khomeini. In the conclusion, the findings of the study, which are actually the restatement of the answers to the points of clarification, are stated.  

 

The Sahifeh-ye Imam                                                                                                      

Published by the Tehran-based Institute for the Compilation and Publication of Imam Khomeini’s Works (ICPIKW) in the year 1378 AHS (1999) named as the “Year of Imam Khomeini” being the centennial year of his birth, the Sahifeh-ye Imam has been so far the largest anthology of Imam Khomeini’s literary works including his family-related letters, religious permissions, socio-political letters and telegrams, decrees and orders, messages, speeches and statements, interviews and dialogues, and others.

The family-related letters open an impressive window on the private life of the Imam. These letters  show that not only was Imam an ideal role model in the realms of scholarship and ijtihad, struggle and jihad, and politics and leadership for his disciples, but also his subtle soul and his self-disciplined and dutiful personality urged him not to shirk his duties in the non-political spheres.[1]

Imam Khomeini’s letters of authorization to a choice of people in the financial and religious law [shar‘iyyah wa hasbiyyah] affairs, either chosen by himself or in response to individual requests for authorization, ­­­­­form another part of Sahifeh-ye Imam. We can conclude from the collection of authorizations issued by Imam Khomeini and particularly from the letters written by His Eminence to his official representatives that he has been diligent and scrupulous in issuing the permissions. Except the cases of authorizations that have been issued for the prominent and pious scholars or for the persons who were closely in contact with and known to him, generally the Imam has not issued any authorizations without a written endorsement of the just informed persons. An index of the religious authorizations issued by Imam Khomeini during the period of his stay in the holy city of Najaf is included at the end of volume one of Sahifeh-ye Imam.[2]

Another component of Sahifeh-ye Imam is the telegrams and letters written by Imam Khomeini to different persons, religious scholars, local and foreign diplomats and political leaders, various political parties and societies, and ordinary people, which embrace a variety of themes. The diverse addressees of these letters and the vast span of time that they cover, beside the variety of their themes and subjects, all add to the significance of these letters as a part of the wealth of documents that relate fragments of the history of the Imam’s movement and His Eminence’ positions and views on different issues.[3]

A large number of decrees and orders of His Eminence Imam Khomeini, as the marja‘ of many of the Shi‘ah people and as the Great Leader of the Revolution and the Islamic Republic of Iran have survived, which are exactly printed in the collection. The decrees published in Sahifeh-ye Imam include those issued for the formation of the Revolutionary Council, the transitional government and appointment of its members; confirmation of the Constitution; approval of the presidential decrees; decrees on the foundation of different revolutionary institutions; decrees for installing and deposing the judiciary, military, and law enforcement officials, and the Leader’s representatives in various institutions and organizations; the military orders issued by him as the Commander-in-Chief of the Armed Forces, as well as His Eminence’s directives and orders issued response to the requests of government officials on diverse issues.[4]

Imam Khomeini’s different religious and political messages comprise some of the most important written works of Imam Khomeini collected and chronologically published in Sahifeh-ye Imam. Issuing and publishing these messages was in fact the most important direct channel through which Imam Khomeini kept in touch with the people and his followers.[5]

In the age of communications, the mass media’s interviews with the intellectual and political leaders with the aim of elucidating their viewpoints, and dispel ambiguities and enigmas through answering the reporters’ questions, is one of the effective means of establishing communication and direction in the public opinion. Being aware of the importance of this phenomenon and in the absence of restrictions, Imam Khomeini granted unconditional audience to journalists and pressmen. The best part of his interviews took place during his sojourn in Paris. As a result, the numerous interviews by the leading world news agencies, radio-TV networks of various countries, and Iranian and foreign newspapers and periodicals with Imam Khomeini, and his concise yet categorical and well reasoned out answers to the questions have become part of the compendium of the Imam’s valuable socio-political works, which in the anthology have been presented to the esteemed readers.[6]          

So far, Imam Khomeini’s speeches and messages have been published in hundreds of works under various titles and styles (summarized or complete, thematically or chronologically) in manifold languages by his devotees and cultural institutions both inside and outside Iran. Imam’s devotees and the cultural institutes accomplished this both within and without Iran. Undoubtedly, these works particularly his socio-political works are among the published works with the highest circulation in Farsi language. Among the published books from Imam Khomeini’s general works (before the establishment of this Institute), some have been outstanding. Despite the demerits and defects which can be seen and have been the point of some criticisms in Sahifeh-ye Nur, it should be stated that this work from the time of publication of its first volume up to now has so far been the most comprehensive reference for the researchers and those interested in the works of Imam Khomeini. Worthy of acknowledgment are the valuable efforts and endeavor of the compilers of Sahifeh-ye Nur from the Ministry of Culture and Islamic Guidance, and the Organization of Islamic Revolution’s Cultural Documents, and the dear ones who have rendered valuable assistance in the different stages of compilation and publication of this work for all those who have benefited from this pathway to the treasure of the Imam’s literary works in their research, seminars, speeches, and references. Among the merits of Sahifeh-ye Nur are its lengthy introduction by Ayatullah, lucid titles, chronological arrangement, table of contents, skillful editing, as well as relative comprehensiveness. In a bid to present a complete series of all the literary works of Imam Khomeini and keeping in view the main shortcomings and defects existing in the Sahifeh-ye Nur, the Institute has published the present work entitled, Sahifeh-ye Imam. During many years in the different department of this Institute, the existing texts in the Sahifeh-ye Nur, newspapers, periodicals, and books have been collated with the cassette recorded tapes, handwritings and original manuscripts of Imam Khomeini’s works which are at the disposal of the Institute, and the final text is meticulously selected. All the date inconsistencies and other defects existing in the Sahifeh-ye Nur and other sources concerning the identification of each of the Imam’s works have been investigated, and the authentic and final facts have been presented at the beginning of each piece of work along with its identification (headings). Apart from the mentioned points, the most important merit of the Sahifeh-ye Imam over the Sahifeh-ye Nur and other published books on the Imam’s works is the inclusion of over 2,000 cases of his works and documents from among the unpublished works of the Imam, which become available for the public for the first time. The meticulous selection of the indices (proper names, subjects and terms, Qur’anic verses and hadiths, etc.) and their presentation in one volume (volume 22), which provides easy access to selected topics and subjects of the first 21 volumes.[7] 

From the above scrutiny of the Sahifeh-ye Imam, it becomes clear that it has so far been the most comprehensive and reliable collection of Imam Khomeini’s literary works. So, it is only proper to take this anthology as the sole reference in objectively examining the pious endowment in Islam in the light of Imam Khomeini’s words and deeds.                   

 

Sahifeh-ye Imam’s Account of Waqf: A Chronological Survey      

In the first volume of the anthology, Imam Khomeini delivered a speech (September 9, 1964 [Shahrivar 18, 1343 AHS / Jamadi al-Awwal 2, 1384 AH]) addressed to seminary students, clerics, merchants, and other residents of Qum on the danger of the penetration of Israeli influence in Iran and the plots perpetrated by the imperialists in the Muslim countries. Part of the speech is as follows:

 

Creation of Endowment Ministry

Now the gentlemen (i.e. the government) want to create an Endowment Ministry![8] It thinks it can copy the practices of other countries and bring the clergy under the authority of this ministry. You will take this dream to the grave with you, (God willing). Do you think that you can make the Muslim clergy become like the Christian clergy? It’s impossible. The Shi‘ah clergy are independent; they do not depend on any country. Let them come forward and tell (the world) whom they depend on. This is an independent clergy. We do not have to worry as to whether these respected religious students, who live with only thirty or forty tumans each month and work very hard, are supporters of another government or country. They are independent in their own ideas. It is amongst these people that human beings are found, that the Mudarrises of this world are found. They won’t let this happen. We won’t be brought under this and that minister. To hell with what that minister says. The government is mistaken, it is mistaken once again.[9]

 

Elsewhere in the speech, Imam Khomeini said:

If you want to create an Endowment Ministry,^[10] then we should organize it, not you. We should appoint people for it, we do not accept your appointees. You are not eligible to appoint people for it, we have to do it.  Let us select the head of cultural affairs. Let us select the Endowment Minister, then you’ll see what will happen: everything will be as it should be, it will not be as it is now with all these misappropriations. Then you’ll see how we eliminate this poverty with these very same endowments. Submit to a few Islamic laws, give us permission to take Islamic taxes off the people, just as Islam took it off them by the sword, then you’ll see if there remains one poor person (in this country). We’ll build roads for you; we’ll buy ships for you, just let us handle the religious endowments. But you won’t allow it.

I know that this that I say now falls on deaf ears. Nothing will happen.  You people will leave here and I will leave too and nothing will happen.  They won’t do anything about this matter. This is a pain which we all have to suffer. What should we do?[11]

 

In the second volume, while in exile in Najaf, Iraq, the Imam wrote the following letter on January 12, 1968 (Dey 22, 1346 AHS / Shawwal 11, 1387 AH) to Husayn Fumani in reply to the latter’s four questions on economic and endowment issues:

 

In His Most Exalted Name

 

Shawwal 11, 1387 AH

 

His Eminence ‘Umdat al-A‘lam wa Thiqat al-Islam Mr. Fumani, may his graces last:

Your noble missive was received. I pray for your good health and confirmation. As for the issues that were mentioned:

1. As for the “key-money,” this is a detailed account that I have covered in the book, Tahrir al-Wasilah, volume 2. If the “key-money” is being taken from the person who has in turn taken it from the owner of the property—in the same manner that I have indicated there—there is no problem. And if someone decides not to vacate the property that is rented to them unconditionally, or to obtain “key-money,” this is not permitted. 

2. “Key-money,” in cases where it is lawful is subject to khums.

3. The bank money, in cases where it is a loan with interest, is unlawful but if it is without interest or if it frees one’s self from usury, it is unobjectionable.

4. The place that has been endowed to Hadrat Sayyid ash-Shuhada’[12] (‘a) cannot be turned into a mosque. It must be used for the same purpose that it was endowed. I hope for your benevolent prayers. May peace be upon you.[13]

 

On December 21, 1972 (Azar 30, 1351 AHS / Dhu’l-Qa‘dah 11, 1392 AH), while still in exile in Najaf, Iraq, Imam Khomeini stated the conspiracy of the Shah’s regime in destroying the foundations of Islam in a letter to Muhammad Shari‘at Isfahani (Shaykh ash-Shari‘ah) in Pakistan. The text of the letter is as follows:

 

In His Most Exalted Name

 

Let me inform Your Eminence that your respected letter dated the fourth of Dhu’l-Qa‘dah arrived. I am anxious of your illness. I hope you will recover soon and regain your sound health by the will of God. I am physically fine but spiritual indispositions and troubles both inside and outside the religious seminary are troubling me a lot.

Lately, in Iran some laws are in the process of being ratified and with their implementation, everything belonging to the religious scholars if anything is left, will be lost such as the approval of controlling the endowments in the ordinances of the scholars, mosques, pulpits, theaters, and others; rather, even appointing religious reference authorities and heads of theological schools.

I have been receiving letters and visits from Iran, but with the contradiction and diversity of views what can I do? I ask God, the Exalted, to rectify the situations. In regards to the funds that you favored in Lahore and the stipends that you appointed, have you written something on what manner should I deal with you? For the time being, the high expectations of assistance that they have cannot be met given the present situation in Najaf, the severance of relations and the many difficulties which I am experiencing. Therefore, if there are funds in the region and you require my permission for them, do inform me so that I can grant my approval; there is no problem after my confirmation of the school being beneficial. At the margin of (your) letter, it is thus written: “In regards to the twenty tumans, it has not been stated if it has been requested or not.” I did not understand the point. Perhaps, it has been mentioned in the previous letters. For the time being they are not also available. I hope for benevolent prayers from you. May God’s peace and mercy be upon you.[14]

 

In still the same volume (Volume 2), the Imam sent a message dated March 14, 1972 (Esfand 23, 1351 AHS / Safar 8, 1393 AH)[15] to the ‘ulama’, preachers and Muslim nation of Iran about the ruling body’s plan to eradicate Islam and the Qur’an. Below is part of the message which touches on the “endowment organization”:

 

Now, as what has been repeatedly reported, in the process of implementing these dangerous imperialist plans they have started subjecting the mosques, places of mourning, religious schools, and other Islamic centers as well as the status of the clergy under the supervision of the anti-Islamic endowment organization. They want to make the ‘ulama’, preachers and congregational prayer leaders as the implementers of the illegitimate designs of the tyrannical regime and filthy agents of imperialism, or to impel them to retreat and surrender the fortresses of Islam to the enemies and agents of the foreigners.[16]

The Imam also added:

 

Now, silence in the face of these plans and atrocities is tantamount to suicide, welcoming a gloomy death, and the fall of a great nation. Before it is too late, it is necessary for the silence to be broken, and protest and denial to begin. It is for the ‘ulama’ and preachers of Islam to expose in the mosques and gatherings the behind-the-curtain plans of the establishment. In this great tragedy that has befallen Islam and the Muslims, especially the distinguished ‘ulama’ and honorable preachers; they should not refrain from any kind of actions. The grand religious authorities should express their respected views in the printed media. In this backbreaking state of affairs, those who cooperate and have good relations with the establishment, or endorse these plans and activities of the endowment organization and other corrupt organizations and help in their advancement, or have been stipendiary of the endowment organization and the tyrannical regime, should be rejected, disgraced and made known to the nation. With those who have been appointed and designated by the corrupt organizations to occupy the pulpit and altar, the nation of Islam should not justly deal, not attend in their gatherings, and not to listen to their sermons. Moreover, they should point them out to each other and reject them from the Islamic society, and refrain from mosques and assemblies that are supervised and run by the endowment organization. As a gesture of protest and disapproval, the distinguished ‘ulama’, honorable preachers and congregational prayer leaders should stage a strike in an appropriate manner and stop going to the mosques and mounting the pulpits for a limited period of time, and be certain that a collective protest and public strike would be fruitful and the tyrannical regime will retreat. It is necessary for the Muslim people, at the time of the ‘ulama’ of Islam’s strike, which is for the preservation of the laws of the Qur’an, to support them and follow suit.[17]

 

In yet another message dated March 15, 1973 (Esfand 24, 1351 AHS / Safar 9, 1393 AH) recorded in the same volume, while still in Najaf, Imam Khomeini exposed the new plot of the Shah’s regime of uprooting Islam to the Union of Islamic Associations of (Iranian) Students residing in Europe, America and Canada. Part of the message is as follows:

 

Of all these the most lamentable is the state of affairs in Iran wherein through the publication of copies of the Qur’an; feigning Islam; and in the name of ‘Religious Corps’, endowment organization and other deceitful titles, the regime is commissioned to uproot Islam all at once, to degrade and subjugate the Islamic nation ever more, and to make the mosque and altar of the Prophet of Islam (s) as a sort of propaganda agency of its anti-Islamic (royal) court. For the implementation of these sinister plans the regime is totally in need of the help and assistance of the servant and devoted pseudo-clergymen. Through their cooperation it wants to manage the mosques and other Islamic assemblies, control and supervise religious ceremonies, and penetrate the theological schools. Now, it is for the Muslim educated generation and the enlightened and wary people, with all efforts and in every possible way, to inform the Muslim nations of Islam, the Islamic leaders, and the heavy and gargantuan responsibilities of the ‘ulama’ of Islam to make the people aware and ostracize the group of deviant pseudo-clergymen who have been directly and indirectly serving the tyrant regime. If only the Islamic nation is aware of the luminous principles of the Qur’an and the heavy responsibilities of the ‘ulama’ and leaders of Islam, the pseudo-clergymen and court-akhunds would be silenced in the society. If the ill-reputed fake turbaned men and pseudo-clergymen who are silenced in the society do not able to deceive the people, the tyrannical regime will not succeed in the execution of the sinister plans of the imperialists. First of all it is necessary to settle the issue of the pseudo-clergymen. They are the most dangerous enemies of Islam and the Muslims today, and by their hands and the hands of the stooges of imperialism, the menacing plots of the old enemies of Islam are put into action. They must be removed from the theological schools, mosques and Islamic gatherings so that we could sever the hands of the imperialist aggressors and enemies of Islam from the realm of Islam and the Holy Qur’an and defend the independence and preservation of the Muslim countries and Islamic nation.[18]

 

While in Qum shortly after his triumphant return to Iran after almost 14 years in exile after the victory of the Islamic Revolution, Imam Khomeini mentioned the way of spending the religious alms in Gilan Province in a letter dated April 14, 1979 (Farvardin 25, 1358 AHS / Jumadi‘ al-Awwal 16, 1399 AH) to Sayyid Asghar Nazimzadeh as recorded in Volume 7 of Sahifeh-ye Imam. Below is the text of the letter:

 

In His Most Exalted Name

 

Jumadi‘ al-Awwal 16, 1399 AH

 

His Eminence Sayyid al-A‘lam and Thiqat al-Islam Mr. Hajj Sayyid Asghar Nazimzadeh, may his blessings last:

You are kindly informed that the alms you have collected out of the holy shrines and spent in Gilan Province, as well as the religious taxes you have received and spent from the Department of Religious Endowment and Charities, are religiously approved. I beseech the Almighty God for the continuation of your success.[19]

 

In Volume 13 of the anthology, Imam Khomeini, while residing then in Jamaran, north of Tehran, highlighted the autonomous status of the Holy Shrine in Qum in relation to all other organs and establishments in his permission [ijazah] dated September 16, 1980 (Shahrivar 25, 1359 AHS / Dhu‘l-Qa’dah 6, 1400 AH) granted to Ahmad Mawla’i, the then Custodian of the Holy Shrine in Qum. Ahmad Mawla’i stated thus in a letter dated August 15, 1980 (Mordad 24, 1359 AHS) to the Great Leader of the Islamic Revolution:

 

As you are aware, during the previous regime, the management of the holy shrine of Fatimah Ma‘sumah (‘a) was under the jurisdiction of the Endowments [Awqaf] Organization, and it has been so for years. But in this period of the Islamic Revolution—with due consideration to the fact that Qum is the seat of Shi‘ism and the vast theological center which is expanding day by day—it has been pursuing its activities independently of the Endowments Organization and all the other government organs so that it can perform its important duties better than before. Your honor’s instructions and views are needed on this matter.[20]

 

In reply, the Imam stressed the Holy Shrine’s autonomy: “The management of the Holy Shrine of Qum and all its endowments should be separate from the Awqaf Organization and be placed directly under the control of the Jurist [faqih].”[21]

On January 26, 1980 (Dey 24, 1359 AHS / Rabi‘al-Awwal 7, 1401 AH), Imam Khomeini, while residing in Jamaran, Tehran, submitted to the Supreme Court the list of his assets and possessions where an asset he gave as an endowment is also mentioned.1 Following is the text of the declaration of assets and possessions:

 

Name: Ruhullah

Family: Mustafawi, known as Khomeini

Identification Card No.: 2744

Issued: Khomein

Profession: Clergyman

 

1. Unmovable property (with particulars):

a. One house consisting of men’s quarters and private quarters and in Qum, in Bagh-e Qal‘eh as it is known.

b. A plot of land, a patrimony.  According to Mr. Pasandideh,[22] it is of joint ownership between me and him and the heirs of (my) late brother (Mr. Hindi). Again, according to Mr. Pasandideh, the value of my share of the rent is four thousand rials per annum which is not being paid.2

2. Movable assets including cash bank cash balance or bank deposit shares and other unmovable assets with their approximate values: 

a. There is a little money in Tehran which has been either gifted or given to me in fulfillment of vows.  

b. I have no furniture. There are a few household things in Qum and Tehran that belong to my wife. There are two carpets in the house which have been given to me to be counted as khums[23] in case I wish to do so.  As such they do not belong to me or to my heirs. They should be given to the poor Sadat (or Sayyids).[24] There are a few books remaining from the ones that were looted in the days of the deposed Shah. I don’t know as to how many there are. Besides, there are a few books presented to me by their authors during the time of my stay in Tehran. I don’t know their approximate price. But they are not so many. The furniture now in the house in Tehran I am living in, belongs to the landlord of the house, Ahmad[25] knows about it.

3. All the sums of money in the banks or in the house or with persons which Mr. Pasandideh is aware of, are religious in character, except the small amount already referred to.  They are not mine, and nor do my heir have any right to them. I have specified in my will as to what has to be done about them.[26]

 

As recorded in Volume 17, on April 26, 1983 (Ordibehesht 6, 1362 AHS / Rajab 12 1403 AH), Muhammad Rida I‘timadiyan, the then Deputy Prime Minister and Head of the Endowment Organization, and Sayyid Mahdi Imam-Jamarani and Muhammad ‘Ali Nizamzadeh, then representatives of Imam Khomeini in the Endowment Organization wrote a letter to the Imam, asking his opinion about securing the funding of the endowments from income sources. Below is part of the said letter:

 

In His Most Exalted Name

 

Recently, the budget commission of the Islamic Consultative Assembly (Majlis) has eliminated the budget allocation of this organization that exceeds one-hundred million tumans annually. It is of the opinion that the entire required budget can be secured from the incomes of the endowments and to spend all surplus incomes in charity. With the explanation that has been personally given to the representatives of the Majlis, the legislators were of the opinion that the matter be referred to the eminent Imam as to whether it is possible to secure the budget of the Endowment Organization which is between thirty and forty percent of the total income of the endowments from the income sources, or as before, it should be paid from the general budget of the government. Since taking decision in this case depends on the opinion of Your Eminence, please state your opinion in this regard.[27]

 

In reply, the Imam wrote, thus: “One can spend to the amount required of the endowment for maintenance, collection, expenditure and wages of workers. It is not permissible to spend in excess of the needs of these affairs.”[28]

On April 21, 1985 (Ordibehesht 1, 1364 AHS / Rajab 30, 1405 AH), Imam Khomeini issued a written authorization [ijazah] to Jalali Khomeini Haydar-‘Ali, then the Imam’s representative in the city of Khomein and the Friday congregational prayer leader of the city, to act as his representative in donating a hereditary land in Khomein to the poor. It states: “You are hereby designated as my representative to divide the lands, however inconsiderable they are, as you deem it advisable among the poor and grant them the right of possession whether any house has been constructed in them or not.”[29]

The then Deputy Supreme Leader, Ayatullah Husayn ‘Ali Muntaziri, wrote a lengthy letter dated November 21, 1985 (Aban 21, 1364 AHS / Safar 28, 1406 AH) to Imam Khomeini, explaining the circumstances surrounding the endowment decree [wafqnameh] of a certain Hamedaniyan Institute and asking the Imam’s blessed opinion about it. In reply, the Imam thus wrote:

 

While acknowledging the efforts of the late Hujjat al-Islam Aqa Khadimi[30] (may Allah have mercy of him) and expressing gratitude to all the gentlemen who run the Hamedaniyan Institute with my approval and exerted great efforts along this line and preserved the properties and served Islam through this good deed, after through study of the content of the last will and testament and the specific endowment decree, I do hereby state that it is necessary to act upon as per mentioned in the letter…[31]

 

On June 16, 1986 (Khordad 26, 1365 AHS / Shawwal 8, 1406 AH), Hujjat al-Islam ‘Abbas Wa‘iz Tabasi, the Custodian of Imam ar-Rida’s Holy Shrine, sent a letter to Imam Khomeini, seeking his blessed opinion [istifta‘at] regarding some properties endowed to Imam ar-Rida’s Holy Shrine. Hujjat al-Islam Tabasi thus wrote:

 

In the Name of God, the Compassionate, the Merciful

 

The main and considerable part of the urban and agricultural lands of Sarkhos City belongs to Imam ar-Rida’s Holy Shrine in such a manner that part of these lands are properties purchased by Muhammad Rida Pahlavi and his father Rida Khan from the credit of revenues of the Holy Shrine, and endowed to the Holy Shrine with the sign of Muhammad Rida Pahlavi, who has specified its cases of utilization. Another part of them are properties purchased from the credit of revenues and incomes of the Holy Shrine, but there is no document substantiating its endowment nature. The third part has been public domains in lieu of payment of a sum from the incomes of the Holy Shrine and partly in exchange for the transfer of some properties endowed to Hadrat Rida (‘a) under the possession and expropriation of the Holy Shrine. In view of the described facts, it is hereby kindly requested to express your blessed opinion on the mentioned properties and lands as to whether the effects and laws of endowment are applied to them or not.[32]

 

In reply, the Imam gave his authoritative view, thus:

 

In His Most Exalted Name

 

All the expropriations done during the Pahlavi regime in Imam ar-Rida’s Holy Shrine is hereby nullified. And if, some cases have been endowed and their uses have been specified, in case the mentioned uses are not contrary to the interests of the Holy Shrine and the Islamic Republic, I do hereby permit its performance, and if they are contrary, the custodian of the Holy Shrine is hereby authorized to take whatever action he deemed fitting regarding them.

And regarding the second case, it has the same status of the other properties of the Holy Shrine and its ruling lies on the custodian of the Holy Shrine. And regarding the third case, if the endowments were sold or changes have taken place on them, as much as possible they must be returned to the original condition, and if it is not possible they should be expropriated as endowments with (due) considerations. If their being endowments is not proved, the ruling for the second case applies to them.[33]

 

In a detailed report of Mr. Muhammad Rida Mahdawikani dated Bahman 30, 1367 AHS (February 19, 1989) in which the brief history of the Islamic Propagation Organization (IPO), its organizational structure, number of personnel, and related problems and constraints have been tackled, and the fact that the past two or three years the needed assistance has not been extended, and the suggestions in relation to the supervision of the Organization and assistance to solve its financial needs are attached in the said letter. In reply Imam Khomeini has written the following on the same day:

 

In the Name of God, the Compassionate, the Merciful

 

His Eminence Hujjat al-Islam wal-Muslimin Aqa Mahdawikani—may his graces last:

With greetings and salutations to you: Regarding what you have written:

1. There is not problem for me that in a decree I would designate His Eminence Hujjat al-Islam Aqa Jannati as the Director of the Islamic Propagation Organization provided that you discuss it with the gentlemen, the esteemed members of the Propagation Organization, so that the gentlemen, God forbid, would not become anxious. 

2. Concerning the spending of the blessed Share of the Imam (‘a) that comes to you, you are free to act as you deemed it proper. I do also permit those who have permission from me on the Share to spend through you in the Islamic propagation the exact amount permitted on them, if they are willing.

3. Regarding the endowments that can be spent in the Islamic propagation, I will ask His Eminence Hujjat al-Islam Aqa Imam-Jamarani to extend the necessary assistance. I am ardently requesting for your prayer. I hope, as in the past, you would always be successful and triumphant in spreading and propagating Islam. May God’s peace, mercy and blessings be upon him.[34]

     

On April 9, 1989 (Farvardin 20, 1368 AHS / Ramadan 2, 1409 AH), Hujjat al-Islam ‘Abbas Wa‘iz Tabasi, the Custodian of Imam ar-Rida’s Holy Shrine, sent another letter to Imam Khomeini, seeking his blessed opinion [istifta‘at] regarding the tax exemption of Imam Rida’s Holy Shrine and its affiliated companies and institutes. Below is the text of the letter:

 

In His Most Exalted Name

 

…With the best salutations! This is to respectfully inform Your Eminence that the financial resources of Imam Rida’s Holy Shrine are a collection of endowments and vow charities, which are spent in helping the deprived ones; expansion and spread of the Islamic culture and propagation of the pure Muhammadan Islam; renovation and maintenance of Imam Rida’s shrine and its precinct; construction and expansion of the buildings; and finally, in the welfare of the Muslim society in accordance with the view and wish of the endowers in the prescribed cases.

It is to be noted that due to its being a non-profit institution, since the beginning of its existence, in no period and stage of history that this sacred establishment has been liable to pay taxes.

In 1365 AHS (circa 1986) the taxation bill was discussed in the Economic and Financial Commission of the Majlis and in the said bill the name of the Holy Shrine had been omitted from the list of organizations liable to pay taxes. The facts were mentioned by the esteemed brother, Hujjat al-Islam wal-Muslimin Haj Aqa Ahmad to Your Eminence for which you ordained: “Imam Rida’s Holy Shrine has not to pay tax and the honorable Prime Minister has to be informed that they should not get taxes from Imam Rida’s Holy Shrine.” However, since Your Eminence’s orders were not conveyed to the concerned authorities in writing, in the law on taxation approved by the Islamic Consultative Assembly in 1366 AHS the subject of non-payment of taxes of Imam Rida’s Holy Shrine and the affiliated companies was not mentioned.

In view of the implementation of the said law this year, it has brought about problems and concerns to Imam Rida’s Holy Shrine. It is kindly requested that Your Eminence’s orders on the non-payment of taxes of the Holy Shrine and affiliated companies and institutes be conveyed in writing to the concerned authorities…[35]

 

In connection with this letter, the Imam gave a directive to then Prime Minister Mir Husayn Musawi, thus:

 

In His Most Exalted Name

 

Honorable Mr. Musawi, the Prime Minister:

As I have said before, Imam Rida’s Holy Shrine and the affiliated companies and institutes are exempted from paying any kind of taxes. You have to relay my view to the concerned authorities.[36]

 

Hujjat al-Islam Ahmad Jannati, the then Head of the Islamic Propagation Organization (IPO), wrote a letter to Imam Khomeini on May 7, 1989 (Ordibehesht 17, 1368 AHS / Shawwal 1, 1409 AH), seeking the advise of the Supreme Leader regarding the manner of meeting the financial needs of the Organization through religious funds including endowments [awqaf]. Hujjat al-Islam Jannati thus wrote:

 

In His Most Exalted Name

 

…With greetings, profound salutations and gratitude for the favors Your Eminence has given to the affair of propagation, which is among the important affairs, and to the Islamic Propagation Organization, which continues functioning through its efforts in spite of the many problems for years. Definitely, some of our problems were solved, but some others, which are financial matters, remain, and they are in need of Your Eminence’s favor. As what is stated in the letter of honorable Mr. Mahdawi addressed to Your Eminence, in case you give permission, religious funds, absolute endowments and endowments that are concordant with the affair of propagation are to be spent. Of course, if the endowment could commit to solve through the confiscated properties, this problem will also be solved. It is hoped that you also solve this case as you deemed advisable. And the affair is with you. May God prolong your life and make Islam and the Muslims benefit from noble existence.[37]

 

In reply, the Imam wrote, thus:

 

In His Most Exalted Name

 

…The group of people whom I granted permission can extend assistance, commensurate to the extent of permission they have, to you for spending in the Islamic propagation. You are also permitted to spend the funds you will receive in the Islamic propagation. Messrs. Karrubi and Sana’i will help you as much as they can based on Note 35.[38] 

 

In sum, the following table shows the chronological account of Imam Khomeini’s treatment of wafq or awqaf both in words and deeds.

 

Figure 2 Sahifeh-ye Imam’s Chronological Accounts of Waqf

 

Volume	Period	Files	Pages
1	March 1933 – October 23, 1965 [Farvardin 1312 – Aban 1, 1344 AHS]	Speech	390, 392
2	October 24, 1965 – September 7, 1973 [Aban 2, 1344 – Shahrivar 16, 1352 AHS]	Letter, Message	161, 473, 483, 485-486, 488
7	April 12 – May 29, 1979 [Farvardin 23 – Khordad 8, 1358 AHS]	Letter	14
13	July 6, 1980 – January 21, 1981 [Tir 16, 1359 – Bahman 1, 1359 AHS]	Permission	290
17	January 30, 1982 – September 22, 1982 [Bahman 10, 1360 – Shahrivar 31, 1361 AHS]	Declaration of Assets	416
19	August 5, 1984 – February 23, 1986 [Mordad 14, 1363 – Esfand 4, 1364 AHS]	Permission, Letter	232, 418-419
20	February 25, 1986 – March 19, 1988 [Esfand 6, 1364 – Esfand 29, 1366 AHS]	Reply to Query	60-61
21	March 21, 1988 – June 5, 1989 [Farvardin 1, 1367 – Khordad 15, 1368  AHS]	Letter, Decree	270, 347-348, 382