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The religious authority of the Shiite clerics is derived from their role as deputies of the absent 12th Imam; they are as such the recipients of the khums religious tax, a source of substantial economic autonomy. Shiite clerics are often refered to as mullahs and mujtahids. The most prominent clerical position is that of marja al-taqlid. The Shiite clergy does not, however, have a formal hierarchy. The honorific ayat Allah or ayatollah [Arab.,=sign of God] is a modern title that does not correspond to any established religious function.
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