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

Eid Gifts 2025

08 May 2025

Eid Gifts 2025: Share Joy This Eid

As the blessed days leading up to Eid al-Adha draw near, we are reminded of the power of giving, the beauty of compassion, and the responsibility we carry as a community to care for the most vulnerable among us. Eid is a time for celebration, connection, and joy, and a time when children excitedly await new clothes, special meals, and the joy of family traditions. But for orphaned children in Afghanistan and Ghana, Eid can also be a difficult reminder of what they have lost.

This year, you can make a meaningful difference. Through our Eid Gifts Initiative, we aim to ensure that every orphaned child we support in Afghanistan and Ghana receives a heartfelt gift, a simple but powerful symbol of love, dignity, and belonging.

A Gift That Does More Than Bring a Smile

For just $30 per child, you can donate an Eid gift tailored to a child’s age and needs. These gifts may include new clothes, toys, or school supplies, depending on what is most appropriate and uplifting for each child. While the cost may vary slightly based on gender and age, your donation goes directly toward brightening a child’s Eid celebration.
But this initiative is about so much more than material gifts.
For a child who has lost one or both parents, a gift on Eid represents recognition, care, and a sense of inclusion. It tells them: You are not forgotten. You matter. You are loved. It helps restore a sense of normalcy and offers a rare moment of joy and celebration in a life that may otherwise be marked by hardship and grief.

These emotional and psychological benefits cannot be overstated. A small gesture of kindness can have a long-lasting impact on a child’s self-esteem, sense of identity, and emotional development, especially in contexts where access to mental health support is limited or nonexistent.

Donate an Eid Gift

The Broader Impact: Healing Across Borders

Your support reaches children in Afghanistan and Ghana, where political and economic instability, poverty, and limited infrastructure often make daily life incredibly difficult for orphaned families. These children face challenges that no young child should have to endure: insecurity, hunger, displacement, and trauma.

By participating in our Eid Gifts Initiative, you are not only giving a child a joyful Eid – you are helping to restore a sense of childhood itself.

All donations will go towards our Eid fund to cover the costs of Eid gifts for all orphaned children Al-Ayn supports in Afghanistan and Ghana. Any excess will go towards our Orphaned Children Fund, which supports the various needs of orphaned children, their families and their guardians in Iraq, Afghanistan, and Ghana.

The Spiritual Blessings of Giving in Sacred Months

In these sacred days of Dhul-Qa’dah, our hearts turn naturally toward reflection and acts of worship. These are days in which charitable deeds are multiplied and the doors of divine mercy are opened wide. Giving during this time is not just an act of charity, it is an act of faith and gratitude.

Supporting an orphaned child, especially during this blessed period, is an excellent way to earn rewards while making a real impact. As Prophet Mohammed (SAWW) said: “Show compassion to the orphaned children of others, and compassion will be shown to your orphaned children.” What better time to extend your hand in kindness than now, when the rewards are magnified and the impact is so profound?

Be the Reason a Child Smiles This Eid

This Eid, you can be the difference between a child feeling forgotten and a child feeling cherished. You can help create a day of celebration, by giving more than a gift – but by giving hope and joy.

Click here to donate a gift.