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

Caring for Orphaned Children in Islam

23 June 2026

Why Caring for Orphaned Children Holds Such Importance in Islam

Within Islam, caring for orphaned children is not viewed simply as an act of kindness – it is a deeply emphasized social and moral responsibility.

Throughout the Qur’an and Islamic teachings, the protection and support of vulnerable children is repeatedly highlighted, reminding believers of the importance of safeguarding those who have experienced loss and hardship.

An orphaned child is not only someone grieving the loss of a parent. In many parts of the world today, that loss can also bring financial hardship, disrupted education, emotional suffering and reduced access to essential support.

This is why caring for orphaned children continues to hold such importance in Islam.

A Responsibility Repeated Throughout Islamic Teachings

Islam places great emphasis on how society treats its most vulnerable members, particularly orphaned children.

The Qur’an repeatedly warns against neglecting or mistreating orphaned children, while encouraging believers to protect, support and care for them with sincerity and compassion.

For many Muslims, supporting orphaned children is therefore not seen as optional charity alone, but as part of a wider responsibility towards humanity and social justice.

Caring for an orphaned child means helping protect their wellbeing, preserving their dignity, supporting their upbringing and helping ensure they are not left alone to face hardship without support.

The Status of Those Who Care for Orphaned Children

The care of orphaned children holds such significance in Islam that numerous narrations speak about its immense spiritual value.

Prophet Muhammad (SAWW) said:

“Indeed, in Paradise there is a home called the House of Joy, and none shall enter it except those who brought joy to orphans.” (Bihar Al Anwar)

This powerful narration reflects the immense value Islam places on protecting the emotional and physical wellbeing of orphaned children.

Supporting an orphaned child is not limited to providing financial assistance alone. It also includes helping provide stability, care, protection and reassurance during some of the most difficult moments in a child’s life.

The Reality Facing Many Orphaned Children Today

Across many parts of the world, countless orphaned children continue to face serious hardship.

In communities affected by poverty, conflict and instability, widowed mothers are often left carrying the responsibility of supporting entire households alone while struggling to meet rising living costs.

For many children, this can affect:

Access to food and nutrition
Education and school attendance
Healthcare and treatment
Emotional wellbeing
Overall household stability

In remote and underserved areas, many vulnerable families can also remain beyond the reach of regular support systems.

For orphaned children, the absence of long-term support can shape every stage of life that follows.

Why Long-Term Care Matters

Islam encourages not only immediate acts of charity, but sustained care and responsibility towards vulnerable people.

For orphaned children, support is often needed far beyond a single moment of relief.

Long-term care can help provide greater stability throughout childhood by helping families access essentials such as healthcare, education and ongoing financial support.

This is why many Muslims choose to support orphan sponsorship programs, particularly during sacred months such as Muharram, where themes of sacrifice, responsibility and standing beside those facing hardship are remembered.

Honoring Muharram Through Responsibility

For many, Muharram is a time of reflection on sacrifice, justice and responsibility towards others. The tragedy of Karbala continues to inspire people not only through remembrance, but through action -particularly in supporting vulnerable members of society.

Caring for orphaned children remains one of the many ways people seek to embody these values today.

At Al-Ayn Social Care Foundation USA, more than 114,000 orphaned children across Iraq, Afghanistan and Ghana receive support through long-term care programs designed to help respond to both immediate and ongoing needs.