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Khums Calculation

Surplus

Amount you own, in US Dollars ?
Calculated on your khums due date.
Equivalent amount, in US Dollars, of foreign currency you own ?
Calculated on your khums due date.
Debts owed to you that you expect to be repaid ?
Do not include this if it was accounted for in previous financial years.
In-kind possessions not used for sustenance ?
This includes buildings, farms, factories, commodities, work tools, and any household items or possessions not used for sustenance. Calculate these at present value if they were acquired with surplus income on which a year has not elapsed, and at cost price if they were acquired with surplus income on which a year has elapsed. If acquired with a combination of income, then calculate these at present value in relation to what was acquired with surplus income on which a year has not elapsed, and at cost price in relation to what was acquired with surplus income on which a year has elapsed.
Financial dues ?
This includes the due of key premium (surqufliah), the due of utilizing agricultural lands owned by the state, and the due of revival of lands which are fenced and prepared for residency. Calculate these at present value if they were acquired with surplus income on which a year has not elapsed, and at cost price if they were acquired with surplus income on which a year has elapsed. If acquired with a combination of income, then calculate these at present value in relation to what was acquired with surplus income on which a year has not elapsed, and at cost price in relation to what was acquired with surplus income on which a year has elapsed.
Amount you utilized prior to your khums due date ?
This is cash which was subject to khums prior to your khums due date, and which you have already spent (e.g. If this is the first year you pay khums, despite having needed to pay khums in previous years)
Fungible items you utilized prior to your khums due date ?
These are fungible items which were subject to khums prior to your khums due date, and which you have already utilized. Calculate these according to present value. Fungible items are those which are freely exchangeable or replaceable, in whole or in part, for another item of a similar nature, such as machinery or factory-produced fabrics.
Non-fungible items you utilized prior to your khums due date ?
These are non-fungible items which were subject to khums prior to your khums due date, and which you have already utilized. Calculate these according to their value at point of utilization. Non–fungible items are unique items, such as unique paintings, monuments, and unique jewelry.
Amount you already paid with intention of Sahm Al-Imam ?
Amount you paid with the intention of Sahm Al-Imam before your khums due date.
Amount you already paid with intention of Sahm Al-Sada ?
Amount you paid with the intention of Sahm Al-Sada before your khums due date.

Deductions

Commercial debts ?
Include all commercial debts you still owe others.
Remaining sustenance debts taken in the financial year ?
Includes debts borrowed in the financial year for accommodation (mortgage), a car, etc. Please refer to more detailed rulings for accounting for mortgages.
Remaining sustenance debts taken in previous financial years ?
Includes debts borrowed in the previous financial year for accommodation (mortgage), a car, etc. The asset (house, car, etc.) must still be in your possession. Calculate only the amount that you have not deducted from your profits in previous financial years. Please refer to more detailed rulings for accounting for mortgages.
Amount you own which has already been subjected to khums ?
Calculated on your khums due date. Includes the remainder of funds that were subject to khums in previous years and on which you have already paid khums.
Notes
  1. 1) Your khums due date is the first day you started your job or business. If you are retired or not in employment, then you can agree a khums due date with a representative of the marja'a, or calculate separate khums years for each profit that you make, from the date you made that profit.
  2. 2) The khums of commercial commodities and real estate(s) which are intended for trading, should be paid in accordance with their current market value, even if they were bought with profits which a year has elapsed on, unless the price at which they were bought is higher than the current value.
  3. 3) If the calculations show that the amount of khums due is negative as a result of sustenance debts, then the amount of the sustenance debt equivalent to the amount of khums due for the rest of the item is calculated and excluded.
  4. 4) If sustenance debts are fully repaid in the financial year, this amount is excluded from the profits.
  5. 5) Possessions which are not subject to khums are:
    1. a. Possessions owned through inheritance:
    2. i. Cash
    3. ii. Real Estate
    4. iii. Objects that are transferrable and the like
    5. b. Possessions owned by the wife from the dowry (mahr):
    6. i. Cash
    7. ii. Gold Jewellery
    8. iii. Home furniture and the like
    9. c. Possessions used for personal or family provisions from the profits of that financial year:
    10. i. Home residence
    11. ii. Home furniture and other household items
    12. iii. Gardens used for leisure and to personally benefit from their fruit
    13. iv. Personal or family cars
    14. v. Animals that are benefited from by the household such as a cow for milk or a chicken for eggs
    15. d. Debts owed by others that you do not expect to be repaid.
    16. e. Items purchased through debt that has not yet been repaid.

Total amount subject to Khums $0

Khums Due $0

Sahm al Imam to be paid $0

Sahm al Sada to be paid $0

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Those who spend their wealth in God’s way by night and by day, secretly and publicly – they will have their reward with their Lord and no fear will there be upon them, nor will they grieve.

– (Quran 2:274)

At Al-Ayn, our goal is to empower every orphaned child in poverty.

We believe that when a child is supported, their own future is transformed as well as their families, and society at large.

We aim to build on over 17 years of experience to ensure our services have a lasting impact for all orphaned children, wherever they may be.

From Iraq to Ghana and Afghanistan, we want to ensure that every orphaned child living in poverty receives the care and support that they need, empowering them to follow their life choices and reach their potential.

The Afghanistan Fund enables supporters to provide a vital lifeline to orphaned children in urgent need.

We are on the ground in Afghanistan aiming to ensure that orphaned children and their families receive monthly allowances, food, health care, housing support, and other essential needs.

They also have access to vital support throughout the year, including Qurbani meat and Eid clothes on Eid Al-Adha and staple food items every Ramadan.

Did You Know?

Our teams have been working behind the scenes in several countries in order to set up services that we can bring to you. This includes visiting locations to identify where we can serve, providing training to aid workers and delivering aid to orphaned children in poverty.

Why Afghanistan?

With over 50% of the population under 18, Afghan children continue to face trauma due to war, conflict, displacement, exposure to violence and natural disasters. In Afghanistan, there is an estimated of 3.8 million children who urgently need humanitarian aid.
The ongoing crisis has left many children orphaned and living in poverty.

At Al-Ayn, we believe that no child should bear the brunt of poverty and insecurity- all children have the right to dignified care, wherever they may be. In Afghanistan, an unparalleled humanitarian crisis is unfolding, with an estimated 95% of the population facing food insecurity.

Orphaned children remain among the most vulnerable – poverty, violence, and displacement have left them in urgent need of vital humanitarian aid and essential services. Al-Ayn is working on the ground in Afghanistan to build sustainable, effective, and dignified services for orphaned children. This includes monthly financial aid, food, health care, housing support, and other essential needs. With your support, we can continue our vital work to reach even more orphaned children in urgent need.

Get In Touch

To find out more, email: info@al-ayn.org

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Bank Details

Bank Name: Bank of America

Account Name: Al-Ayn Social Care Foundation

Routing No: 072000805

Account No: 375014854605

Reference: AYN-AFG

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please email us at: info@al-ayn.org

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