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

The Power of Sadaqa Jariya in Ramadan

13 March 2025

Defining Sadaqa Jariya and Its Reward

In Islam, Sadaqa Jariya refers to a form of charity that continues to benefit people long after it is given, earning ongoing rewards for the giver even after their passing. This concept is deeply embedded in Islamic teachings and is a powerful way to leave a lasting impact.

Imam Jaffar Al-Sadiq (AS) beautifully stated:

“Prayers, Fasting, Hajj, Sadaqa, good deeds, and Du‘ā’ reach the dead in his grave, and their reward is written for [both] the doer and the deceased.”

[Wasāi’l al-Shī‘a ilā Tahsīli Masā’il al-Sharī‘a, v. 8, pg. 279]

This hadith highlights how our good deeds and charity not only benefit us in this life but continue to reward us in the Hereafter. The month of Ramadan, a time of heightened spirituality and generosity, offers a unique opportunity to maximize our deeds. It is a period when every act of charity is multiplied in reward, making it the perfect time to give Sadaqa Jariya. By giving in Ramadan, we can extend our blessings far beyond the present moment, ensuring that our charity continues to uplift lives for years to come.

Al-Ayn’s Transformative Sadaqa Jariya Projects in Iraq

This Ramadan, Al-Ayn is committed to making a real difference in the lives of orphaned children and their families through several essential projects. These initiatives provide multidimensional support, ensuring that thousands of vulnerable children receive not only financial aid, but also the necessary resources for a dignified and secure future. Here are some of the key projects you can support during this blessed month:

• Luminous Stars Centers: These centers are dedicated to nurturing the intellectual and emotional well-being of orphaned children by providing them with quality education, psychological support, and life skills training. By empowering them with knowledge and confidence, we pave the way for them to live with dignity and to have secure futures.
• Shajarat Tuba: This complex is set to open in Karbala and focuses on providing holistic care to thousands of orphaned children, ensuring they have access to essential needs, including financial aid, education, healthcare, and emotional support. It offers a stable environment where children can grow into self-sufficient individuals.
• Medical Clinics: Health is a fundamental right, yet many orphaned children lack access to proper medical care. By supporting our medical clinics, you can contribute to life-saving treatments and preventive healthcare, ensuring that thousands of orphaned children under our care can be given the support they need to remain healthy.
• Housing Complexes: A safe and comfortable home is crucial for a child’s development. Many orphaned children and their families struggle with inadequate living conditions. Our housing complexes provide secure, well-equipped homes where children can grow up feeling safe, nurtured, and part of a supportive community.
Make a difference this Ramadan by donating Sadaqa Jariya here.

Real Stories, Real Impact

The impact of these projects is best understood through the voices of the children who have benefitted from them. One child under our care, now living in a housing complex built by our teams in Iraq shared:

“Before moving to this housing complex, we lived in a small, uncomfortable room. Now, we feel safe, have our own home, and the school is nearby too. I’ve also made friends to play with here. My favorite subject is math, and I dream of becoming a math teacher when I grow up.”

This story reflects how acts of charity can completely transform lives. By providing essential support, you are not just offering material assistance but are giving these children the chance to dream, aspire, and build a better future.

How You Can Make a Difference This Ramadan

The beauty of Sadaqa Jariya is that it is an ongoing investment in both this life and the Hereafter. This Ramadan, you have the opportunity to be part of this cause. Your donations can provide homes, medical care, and emotional support to children in need, ensuring that they have the tools necessary for a successful future.

There are multiple ways to contribute:

Visit https://www.al-ayn.org/ramadan-2025/ to donate directly
Download the Al-Ayn app to make donations easily and track your contributions
Place money in your Sadaqa Box

By giving to these projects, you are not just providing charity; you are creating a legacy of hope and positive change. This Ramadan, let us come together to support orphaned children and ensure that our generosity continues to benefit us and them for years to come.