Secure Early Bird Pricing to the Voices of Hope Gala 2025 – Save your Spot!

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) 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) 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) 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) If sustenance debts are fully repaid in the financial year, this amount is excluded from the profits.
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

Email me Khums report

Bringing Eid to Orphaned Children in Afghanistan

23 May 2025

Bringing Eid to Orphaned Children in Afghanistan

In Afghanistan, thousands of orphaned children are growing up in the shadow – overlooked, vulnerable, and burdened with grief far beyond their years. For many of them, Eid is not a celebration. It’s a painful reminder of absence – of a parent who won’t come home, of meals that won’t be shared, of clothes that won’t be bought.
But this Eid, you can help change that.

The Harsh Reality Behind a Missed Eid

In Afghanistan, years of conflict, poverty, and instability have left countless families fractured. For orphaned children, especially those living in poverty-stricken areas, daily life is a struggle for survival.

With limited access to education, health care, or even safe shelter, many of these children are raised by widowed mothers or extended relatives who are themselves overwhelmed by hardship. When Eid approaches, while other children eagerly look forward to gifts and celebration, these children often receive nothing.

They don’t expect joy. They don’t expect celebration.

What One Gift Can Do

For just $30, you can send a meaningful Eid gift to an orphaned child in Afghanistan – something as simple as a new outfit, a toy, or school supplies chosen to suit their age and needs. That might sound small. But to a child who has lost one or both parents, it is meaningful.

In a country where children have witnessed violence, displacement, and loss, this small gesture reminds them that they are remembered and cared for.

Click here to donate.

The Impact on Families

Behind every orphaned child is a family that’s trying to stay afloat. Most often, it’s a widowed mother doing everything she can to provide – sometimes with no income, no education, and no support system.

When you provide an Eid gift for her child, you do more than brighten a child’s day. You ease a mother’s heart.

Our Promise: Your Gift Reaches Those In Need

Al-Ayn works directly with vulnerable families in Afghanistan to ensure that every orphaned child under our care receives an Eid gift on Eid Al-Adha!

Each $30 donation provides a gift tailored to the child.

All gifts are distributed locally by our on-the-ground team .

Any extra funds go to our Orphaned Children Fund, supporting ongoing needs like food, shelter, education, and healthcare for orphans across Afghanistan, Iraq, and Ghana.

This Eid, Choose to Remember

In a world full of distractions and noise, it’s easy to forget the children who suffer in silence. But your kindness can be the reminder they need – that there is good in the world, that someone is thinking of them, that Eid can still be a day of joy.

Eid is meant for joy. Let’s make sure no orphaned child is left out.
www.al-ayn.org/eid2025