The author of the present article maintains that most of the jurists, in their elucidation of the nature of zakāt (legal alms) and khums (one fifth levy), have paid attention more on the individual dimensions of these two than their economic approach and social impacts. Thus, they have taken the devotional aspects of these two significant and effective legal entities for granted and have hardly reviewed the evidences on this issue critically. Although it is likely that special historical, spatial, and temporal elements or the eminence and high status of a great jurist or jurists have played a role in taking for granted zakāt and khums as devotional acts, it is attempted in this research to render a sound elucidation and then a critical review of the evidences and justifications presented in legal texts to prove these two significant and efficient terms to be acts of devotion, irrespective of the above elements and other similar effective factors, either personal, mental, or conventional. In the meantime, with the use of the few views and opinions of the jurists who have taken into consideration the economic dimension of zakāt and khums and have doubted their being acts of devotion, the author's presumption regarding their non-devotional aspects has been proved so that in this way both the barriers to their application and implementation can be removed and their age-old isolation done away with, giving a clearer manifestation to the dynamic Islamic jurisprudence and the pure Muhammadan legal law through objectifying the efficient and advanced rulings in this regard.