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

Muharram 2025: Witness. Honor. Empower.

30 June 2025

Muharram 2025: Witness. Honor. Empower.

In Iraq, Afghanistan, and Ghana, countless children have lost one or both parents. Behind every statistic is a child learning to live with the weight of absence – of love, safety, and stability that has been taken from them far too soon.

Muharram 2025 is approaching – a month that calls on us to reflect, to remember, and to act. As we honor the sacrifice of Imam Hussain (AS) and his family, we are reminded of the children of Karbala, whose pain echoes today in the lives of orphaned children around the world.

When is Muharram 2025?

In 2025, Muharram is expected to start on 26^th June 2025, with the 10th of Muharram (Ashura) falling on 6th July 2025. When does Muharram end? It is likely to conclude around 26^th July, 2025, depending on the sighting of the moon.

Your Giving This Muharram Can Transform Lives

What can we do in Muharram? This sacred month offers us a unique opportunity. Beyond remembrance and mourning, it is a time to channel our grief into mercy and action. Your donations enable us to respond to an orphaned child’s most urgent needs – providing food, housing, medical care, emotional support, and tailored assistance to help them overcome hardship and move toward healing and success.

Donate to the Muharram Fund

Your donations this Muharram will help us provide direct and personalized aid to orphaned children and their families across Iraq, Afghanistan, and Ghana.

$313 can contribute to trauma-informed psychological support for an orphaned child in Iraq.

$40 can help meet an orphaned child’s immediate needs, including food, medicine, or safe shelter.

$72 can support a widowed mother and her family for a full month, covering food and household essentials.

$110 can fund vital medical care for an orphaned child, including medicines or emergency treatment.

Donate Today

Child Sponsorship: Be a Lifeline This Muharram

Our sponsorship program is built around the child – their dignity, their healing, and their future. Each sponsored child receives:

Monthly financial support
Food assistance
Education support and school materials
Medical care and healthcare services
Safe housing and home repairs
Seasonal aid throughout the year

Our highly trained social workers assess each child’s unique situation, allowing us to provide personalized, ongoing support that evolves as their needs change. Beyond physical aid, sponsorship offers something valuable: the reassurance that they are seen, valued, and protected.

Since 2006, Over 200,000 Lives Changed

Iraq
Al-Ayn supports over 100,000 orphaned children across Iraq. Central to our work are the 12 Luminous Stars Centers, fully operational hubs providing psychological care, education, nutrition, healthcare, and vocational training. These centers help children not only survive, but thrive.

Afghanistan
In Afghanistan, Al-Ayn supports over 2,000 orphaned children, delivering year-round assistance that includes food distribution, education, and expanded medical services -addressing one of the world’s most urgent humanitarian crises.

Ghana
In Ghana, Al-Ayn assists hundreds of orphaned children with access to food, healthcare, education, and safe housing, while continuously expanding into underserved regions to reach more children left without adequate care.
Sponsor a Child This Muharram – Empower their future with your mercy.

What is Muharram in Islam?

Muharram in Islam is one of the four sacred months in the Islamic calendar. It also holds deeper meaning as the month of mourning for the tragedy of Karbala.

Imam Hussain (AS), the grandson of Prophet Muhammad (PBUH), stood for justice, truth, and humanity. Giving charity and partaking in charitable actions during Muharram is an act of faith, echoing the very values Imam Hussain (AS) embodied.

Endorsed by Al-Sayyid Al-Sistani

For over 19 years, Al-Ayn has operated with the continued support and religious authorization (Ijaza) of Al-Sayyid Al-Sistani. This allows us to collect and distribute donations, Khums, and other religious dues in full compliance with Islamic teachings.

Your Donations, Our Trust

We honor the trust you place in us by maintaining:

Strict adherence to Shariah-compliant, scholar-reviewed processes
Fully transparent systems with complete traceability
19+ years of trusted, on-the-ground experience

Your support reaches orphaned children with dignity and care. We keep you informed with regular project updates so you can witness the impact of your generosity.

This Muharram, witness their struggle. Honor your duty. Empower their future.
Donate to the Muharram Fund | Sponsor a child Today