Abstract In the present study Khoms was regarded as a source of the government revenue for alleviating poverty. We attempted to prove that paying Khoms by people and applying by the authorities in Iran is an important step towards eradicating poverty in the society. First of all the philosophy of Khoms ( poverty alleviation) is investigated in terms of Quran verses and narratives , we discussed the Shia and Sunni scholars’ point of view about Khoms and its conditional usage , consequently we assumed Imam Khomeini’s theory that considered Khoms as Amarah right – Islamic governor has the right to collect Khoms whenever he wants-as the hypothesis in this research. In the next step we proceeded to calculate the potential Khoms. Some limitations in utilizing the popular methods of estimating Khoms( macroeconomic models, time series, and micro simulations), affected our calculation so that we could calculate the Potential Khoms earnings using the statistical analysis for the period 1380 to 1389. Research findings clarifies that Khoms can alleviate bulk of poverty in Iran. Considering the fifth income decile as an index for the average class of the society, we evaluated the necessary and sufficient sources of revenue to get the poor households to the fifth decile. Finally the researcher concluded that the potential revenue of Khoms in the period 1385-1387 could successfully provide the required sources for alleviating poverty and in period 87-89, could provide more than 70% of the required revenue.