The obligation of alms tax is a test for the rich to help the poor.  If the Muslims pay their alms taxes, there will be no poor or needy in the society. The present article is an attempt to prove that alms taxes are not limited to the items mentioned in most of the jurisprudential books. In fact the ruler of the Islamic society has the authority to expand or limit the number of taxable (alms taxes) items. The sources and the amount of alms taxes can be changed by the commander of the Islamic society on the basis of requirements of time and space. Also the bonds, cash alms and the duty of the ruler of the Islamic society are discussed in this paper. Finally the issue of quint (one-fifth) tax as a complementary tax to alms tax has been discussed in the present paper. The final objective of the two is purification of the wealth and the self.