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

Multiply Your Rewards this Ramadan

13 March 2025

The Significance of Ramadan

Ramadan is a sacred month in Islam, marked by fasting, reflection, and various acts of worship. It is a time of immense spiritual growth, where believers seek forgiveness, increase their good deeds, and strengthen their connection with Allah (SWT). Charity is an essential part of Ramadan, as the rewards for giving are multiplied, making it the perfect time to help those in need. Imam Ali (AS) emphasized the power of charity, saying:

“Protect your belief by charity; guard your wealth by paying Allah’s share; and ward off the waves of calamity by praying.” (Nahjul Balagha)

This hadith highlights how giving in charity not only benefits those in need but also safeguards our own faith and well-being.

The Need on the Ground in Iraq, Afghanistan, and Ghana

In Iraq, Afghanistan, and Ghana, thousands of orphaned children and widowed mothers face extreme poverty, and a lack of access to basic necessities. The economic crises and ongoing conflicts in these regions have left many families without support, struggling to survive.

• Iraq: Nearly 50% of children in Iraq experience multidimensional poverty.
• Afghanistan: Approximately 85% of people live on less than one dollar a day.
• Ghana: Over 1.2 million children lack access to safe and adequate housing.

At Al-Ayn, we have teams on the ground in these countries, ensuring that orphaned children and their families registered with Al-Ayn, have their unique needs met. As experts in the field, we are committed to providing long-term support, not just immediate aid. Our approach goes beyond short-term relief, offering sustainable solutions that address the root causes of poverty, instability, and hardship. With over 19 years of experience and a deep understanding of the challenges faced by orphaned families, we are able to create lasting change and ensure that families and children thrive in the long term.

The need is immense, but together, we can make a difference.

How You Can Help

By donating this Ramadan, you can provide life-saving support to orphaned children and widowed mothers who desperately need assistance. Your generosity can help break the cycle of poverty and create lasting change. Even a small contribution can go a long way in changing lives.

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

Every donation, no matter the amount, brings hope and relief to those suffering. Act now and make a difference today, click here to donate.

The Reward for Donating in Ramadan

Ramadan is a time when every good deed is multiplied, making it the perfect opportunity to give and maximize rewards. Acts of charity performed in this sacred month not only provide immediate relief to those in need but also bring immense spiritual blessings.

By donating, you are not only easing the suffering of orphaned children and widowed mothers, but you are also investing in your own Hereafter. Your generosity becomes a source of ongoing reward, as every life you touch continues to benefit from your kindness. This is more than just charity – it is an opportunity to build a legacy of compassion, ensuring that your generosity continues to bring blessings for years to come.

The Impact of Your Donations

Your contributions could provide an orphaned child with:
• Life-saving medical aid

• Financial stability for families who have lost their primary breadwinner
• Safe homes so they feel secure
• A future of hope

Real change happens when we come together to uplift those in need. Donate here.

The Need is Urgent – Make A Difference

This Ramadan, be a source of hope for orphaned children and vulnerable families. To make your donation, visit https://www.al-ayn.org/ramadan-2025/ or download the Al-Ayn app to give easily and track your contributions.