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

Laylatul Qadr: A Night of Blessings

04 March 2025

Laylatul Qadr: A Night of Blessings

Prophet Muhammad (SAWW) has said: “In the sight of Allah, this month (Ramadan) is the best month, its days are the best days, its nights are the best nights and its hours are the best hours.”¹

Ramadan is a month of immense blessings, and among its most significant nights is Laylatul Qadr, the Night of Power. This is the night when the first verses of the Holy Qur’an were revealed to Prophet Muhammad (SAWW), marking a moment of divine mercy and guidance. Described in the Qur’an as “better than a thousand months” (Surah Al-Qadr 97:3), Laylatul Qadr offers an opportunity for believers to seek forgiveness, offer prayers, and engage in deeds that multiply in rewards.

As we seek the mercy of Allah (SWT) in these blessed nights, we must also remember those in need – particularly orphaned children who have lost one or both of their parents and face unimaginable hardships. Supporting these vulnerable children is one of the most rewarding acts of charity, bringing long-term impact in both this life and the hereafter.

The Importance of Charity on Layaltul Qadr

“Whosoever fulfills a duty in this month, his rewards will be multiplied seventy times compared to the same deed done during other months. Whosoever increases the Salawat on me during this month, Allah shall make their scales heavy [i.e., full of good deeds] on the day when He shall be lightening the burdens of other good doers. Whosoever recites a verse of the Qur’an during this month, he shall have the reward of one who has completed the recitation of the entire Qur’an during the other months.”²

– Prophet Mohammed (SAWW)

Laylatul Qadr presents a golden opportunity to maximize our rewards by helping those who are most in need. Among the most vulnerable members of society are orphaned children who have lost their parents due to war, poverty, or illness. These children lack the basic necessities of life – safe homes, medical care, security and more. By extending our support to them, we fulfill an essential Islamic duty and transform their lives for the better.

How Your Sadaqa Jariya Can Make a Difference

One of the most meaningful ways to give on Laylatul Qadr is through Sadaqa Jariya, a form of continuous charity that benefits generations to come. Your generosity can provide essential medical care, housing, and safety to orphaned children, ensuring they have a future filled with hope. Here’s how your contributions can make a lasting impact:

Give Sadaqa Jariya this Ramadan

Your generosity transforms lives for generations.

• $60 – can help ensure our medical facilities contain essential clinical equipment.
• $200 – can contribute to building the Shajarat Tuba complex in Karbala that will provide multidimensional care.
• $313 – can support the construction of a housing complex in Iraq, giving vulnerable families a safe place to call home.
• $625 – can help to build one square meter of a Luminous Stars Center, a facility designed to uplift and support orphaned children.

By donating towards these projects, you are not only offering immediate relief but also securing long-term support for those in need.

Ramadan Relief: Meeting the Immediate Needs of Orphaned Children

While Sadaqa Jariya builds a sustainable future, many orphaned children and their families require urgent aid right now. Your support can provide immediate relief and ensure they have access to vital services they desperately need.

• $60 – can cover emergency medication for an orphaned child or widowed mother.
• $150 – can provide urgent financial aid to a struggling family for two months.
• $300 – can cover the cost of a surgical procedure for an orphaned child in need.
• $625 – can help to provide a safe and secure home for a vulnerable child.

The Rewards of Giving on Laylatul Qadr

Allah (SWT) has promised immense rewards for those who engage in charity, particularly on Laylatul Qadr. Imagine receiving the reward of giving for more than a thousand months! By supporting orphaned children and widowed mothers, you are securing blessings that will benefit you in both this life and the next.

The Prophet (PBUH) said: “He who sponsors an orphan, and takes care of his sustenance, then he and I will be like these two in paradise” He then joined his middle and index fingers.

This Hadith reminds us that caring for orphaned children is a path to heaven. Your donation is not just financial aid—it is an investment in your hereafter.

Make This Laylatul Qadr Count

The opportunity to earn multiplied rewards on Laylatul Qadr is rare, and we may not get another chance. Take this blessed night to make a lasting impact by donating towards our Sadaqa Jariya projects or Ramadan Relief efforts. Together, we can change the lives of orphaned children, giving them the hope, care, and future they deserve. Don’t let this opportunity slip away—act now and reap the rewards of Laylatul Qadr for a lifetime and beyond.

Donate Today

As we stand in prayer on Laylatul Qadr, seeking Allah’s (SWT) mercy and forgiveness, let us also remember those who need us and await for their destinies to unfold. The best way to honor this sacred night is by giving from what Allah (SWT) has blessed us with. Your donation, no matter how small, has the power to transform lives.

May Allah (SWT) accept our prayers, fasting, and charity, and grant us the rewards of Laylatul Qadr.