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

Al-Ayn’s Psychological Rehabilitation Efforts for Iraq’s Orphaned Children

05 June 2025

Al-Ayn’s Psychological Rehabilitation Efforts for Iraq’s Orphaned Children

In a country still grappling with the long-term effects of war, poverty, and instability, the youngest and most vulnerable, particularly orphaned children, bear some of the deepest scars. Iraq’s recent history has created a generation of children who have not only lost their parents but also face daily struggles with trauma, anxiety, and emotional isolation.

Recognizing this urgent need, Al-Ayn (Iraq) has launched one of its most impactful and pioneering initiatives: The Psychological Rehabilitation and Guidance Center. Situated in Iraq, this center is dedicated to the psychological care of orphaned children and their families, offering them a path to healing and hope.

The Impact of Poverty and War on Orphaned Children

The trauma of losing one or both parents is often compounded by the harsh realities of poverty and the lingering effects of conflict. Many orphaned children in Iraq have witnessed violence, displacement, and extreme hardship. These experiences can lead to complex mental health conditions such as post-traumatic stress disorder (PTSD), depression, and behavioral issues. Without proper intervention, these challenges can hinder a child’s development, academic performance, and social integration, perpetuating cycles of poverty and marginalization.

A Scientifically Guided Path to Healing

Al-Ayn’s Psychological Rehabilitation and Guidance Center is uniquely positioned to address these issues. Staffed by a team of specialized psychiatrists and researchers, the Center provides regular therapy sessions tailored to each child’s needs. Its therapeutic programs are grounded in the latest scientifically approved methods, including Cognitive Behavioral Therapy (CBT) – a highly effective approach in treating trauma and emotional disorders in children.

CBT empowers young individuals to understand and manage their thoughts, emotions, and behaviors. For children who have grown up in the shadows of war and deprivation, these techniques can be life-changing. By guiding them through structured sessions, the Center helps rebuild their confidence, foster resilience, and restore a sense of normalcy.

A Vision for Wider Impact

Al-Ayn’s commitment to the wellbeing of orphaned children extends far beyond the walls of a single facility. We are proactively expanding our psychological rehabilitation services to reach more Luminous Stars Centers throughout Iraq, ensuring that support is available wherever it is needed most. This growth is not merely about numbers, it is a reflection of our deep-rooted mission to provide every orphaned child with the emotional care and resilience-building tools necessary not only to endure hardship but to flourish in spite of it.

To date, over 4,693 orphaned children have been registered in Al-Ayn’s Psychological Rehabilitation Program, a testament to both the scale of need and the impact of our efforts. Looking ahead, we are driven by a clear vision: to significantly increase this reach and make psychological support an accessible, integral part of every orphaned child’s path to healing and hope.

Building a Stronger Future

Mental health care is often overlooked in post-conflict recovery, yet it is a cornerstone of true healing. Al-Ayn’s initiative offers a blueprint for how compassionate, evidence-based care can transform lives. By addressing the psychological needs of orphaned children, the Center is not only mending broken hearts but also laying the foundation for a more hopeful and resilient generation.