A Masand was a representative and tithe collector in Sikhism. He was an officially appointed missionary minister representing the Sikh Guru, who baptized conversions to Sikhism, and collected dasvandh ("the tenth" of income) as an offering to the Sikh community and religious establishment. A Masand forwarded the collected amount to the Sikh Guru.
It is unclear when the Masand system started. It began with Guru Amar Das in some accounts, by Guru Ram Das in other accounts, or Guru Arjan by still other accounts. A Masand was appointed for each religious administrative unit called the Sikh Manji, a system that was founded by Guru Amar Das. This system was expanded by later Sikh Gurus. During conversions, the new convert would touch the feet of the Masand.
The Masand system was critical in empowering Sikhism with an independent economic resource pool, that helped pay for Gurdwara (temple) building, for building a Sikh army and the upkeep of Sikh soldiers, as well routine expenses such as langar (kitchen) which offered a free meal to visitors to the Sikh temples.
The Manji and Masand system of revenue collection for Sikh temples and other purposes was a source of major dispute between the Sikh Gurus and the Mughal Emperors. For example, Aurangzeb seized the tithe collections by the Masands for use by the Mughal treasury, and demolished Sikh temples throughout Punjab to emphasize the Islamic character of the Mughal empire.
Abolition of Masands
Slowly, Masands became corrupt and start treating themselves as Gurus. They started collecting money for personal motives. When Guru Gobind Singh got this news, he captured such Masands and punished them.
Guru Gobind Singh ordered Sikhs not to recognize or befriend the Masands and their deputies and wrote a Hymn against Masands which is incorporated in 33 Savaiye of Dasam Granth. Following is line from composition: