Khums is among the economic legislations of the Quran that, considering the social conditions of the era of the Quran's revelation, is discussed in relation to the level of political institutionalization. The discursive transition of the Quran clarifies that the religious obligation of khums, compared to other obligatory charities, pertains to the primary levels of political institutionalization. This is evidenced by the fact that no organizational structure—such as the one established for the religious obligation of zakat in the final years of the Prophet's life—is mentioned for khums. Zakat was an obligatory charity, and failure to pay it was considered equivalent to apostasy because zakat for the Islamic state is equivalent to taxes for a non-Islamic state. However, regarding khums, there is no explicit indication of compulsion in its extraction and payment in cases other than war and spoils. Even later, when khums was legislated as equivalent to zakat for Shiites, nowhere is compulsion in its payment mentioned. On the other hand, khums in the Quran (not in the practice of the great Prophet according to some narratives) is presented as a historical action related to the issue of military expeditions, war, and spoils. Therefore, a better explanation of it requires clarification in the context of the two Quranic keywords "fay" (spoils without fighting) and "anfal" (spoils of war). With this description, the present article employs the discourse analysis method to examine the issue of khums in the discursive transition of the Quran.