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

273 Million Children Are Missing Out on Education. Here’s Why It Matters.

17 September 2026

Imagine a world where an entire generation of children is unable to learn.

No classroom. No teacher. No books. No chance to discover their potential.

Today, 273 million children and young people around the world are out of school. With that number are millions of individual stories – children whose futures are being shaped not by their abilities, but by the circumstances they were born into.

As the new school year begins, it is a reminder that while many children are preparing to return to education, millions are still being left behind.

The Global Education Crisis Is Bigger Than We Think

Education is recognized as a fundamental right, yet access to it remains unequal.

Children are pushed out of education for many reasons: conflict, displacement, poverty, disability and the loss of parents or caregivers. For orphaned children living in vulnerable communities, these challenges often overlap, creating barriers that make staying in school incredibly difficult.

The result is a global education crisis that affects not only children today, but entire communities for generations to come.

When children lose access to education, they are also more likely to lose opportunities for stable employment, financial independence and long-term wellbeing.

Education Is More Than a Classroom

Education changes far more than report cards.

It teaches children how to solve problems, build confidence and imagine a future beyond their current circumstances. It helps young people develop the skills needed to become healthcare workers, teachers, engineers, entrepreneurs and community leaders.

For orphaned children, education also provides something equally important: hope.

After experiencing such loss, school can become a place where children rebuild confidence, form friendships and begin to believe in themselves again.

Every Child Has Dreams Worth Protecting

Ask a child what they want to be when they grow up, and you’ll hear dreams filled with possibility.

A doctor who helps others.

A pharmacist who saves lives.

A teacher who inspires future generations.

An engineer who builds communities.

These dreams are universal. What differs is whether children have the opportunity to pursue them. Across Iraq, Afghanistan and Ghana, orphaned children continue to dream despite the challenges they face. Their determination reminds us that talent is everywhere, but opportunity is not.

What Happens When We Invest in Education?

The impact of education doesn’t end when a child graduates.

A child who stays in school is more likely to continue into higher education, gain meaningful employment and become financially independent. Education can strengthen families, improve health outcomes and contribute to stronger communities.

For orphaned children, that opportunity can change the direction of an entire life.

When barriers to education are removed, children are given the freedom to focus on learning instead of worrying about whether they can continue their studies.

This Back to School Season, Be Part of the Solution

The statistic – 273 million children out of school – is overwhelming.

But change begins one child at a time.

This Back to School season, supporting education means helping orphaned children continue learning, pursue their ambitions and build futures filled with possibility rather than limitation.

Every child deserves the chance to sit in a classroom, discover their potential and believe that their dreams are achievable. Because education doesn’t just change lives.

It changes futures. Donate today.