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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

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Our Multidimensional Care System

Our Luminous Stars Centers in Iraq are designed to break this cycle of deprivation by offering sustainable, long-term support. These centers are more than just facilities—they are lifelines, transforming the lives of vulnerable orphaned children and their families. As Al-Ayn’s largest and most ambitious project to date, the Luminous Stars Centers stand as a testament to our commitment to creating lasting change.

What We Do: A Holistic Approach to Empowerment

To date, we have established 11 Luminous Stars centers across Iraq. More than just facilities, these centers offer a lifeline to orphaned children, widowed mothers, and entire families. With a focus on sustainability, we provide long-term, comprehensive care that addresses every aspect of life.

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Our Services

Financial Aid Collection Halls

Every month, guardians of orphaned children visit our Financial Aid Halls to collect their stipends. These funds help them meet the essential needs of their children and ensure they can provide for their families. Our collection halls are thoughtfully designed to look like banks to maintain the dignity of the families collecting their aid.

Healthcare Access

Our medical centers are equipped with state-of-the-art technology and staffed by dedicated volunteer medics, ensuring that every child and family receives the highest standard of care. These centers offer a wide range of healthcare services, from routine check-ups to emergency care, addressing both the immediate and long-term medical needs of the children under our care.

Our medical services include:

Pharmacy
Optometry Laboratory
Diagnostics Laboratory
Dermatology
Pediatrics
Emergency Rooms for urgent cases.

To date, over 133,000 medical cases have been treated and over 2,900 surgeries have been performed.

Psychological Rehabilitation

We register orphaned children into our psychological rehabilitation program upon assessing their needs. We offer tailored support to help children process trauma, build resilience, and thrive. To date, over 3,700 children have successfully been registered in our program.

Play Centres for Child Assessment

Specialized play centers where children undergo psychological assessments. This space allows our staff to identify their needs, provide early interventions, and offer appropriate referrals to ensure their emotional and mental well-being.

Shopping Mall for Children

A unique initiative, designed to provide a safe space where orphaned children visiting our Luminous Stars Centers can shop for essential clothing and footwear with the support of our staff. This initiative not only meets their basic needs but also creates an environment where children feel valued, loved, and cared for, reinforcing their sense of dignity and belonging.

Vocational Training

Our workshops and training programs are designed to equip orphaned youth and widowed mothers with valuable, marketable skills, empowering them to secure stable employment. To date, over 1,120 participants have successfully graduated from our vocational training workshops, gaining the tools they need to thrive independently.

Our vocational training programs include:

Mobile phone repair workshops
Computing and IT skills
Cooking and catering
Sewing
Hairdressing

Seasonal Aid

Families receive extra support during various periods throughout the year. This includes Ramadan food baskets filled with essential provisions, winter aid to essential supplies, Qurbani meat parcels to ensure families can enjoy a nutritious meal during Eid, as well as Eid Clothing. Additionally, we distribute other items such as school supplies for the start of the academic year and emergency relief as needed.

Community Events

We facilitate various programs for families to attend, creating a sense of belonging. These events include celebrations for religious and cultural holidays, and recreational activities that promote social interaction.

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The Scale of Our Impact

11

Luminous stars centers opened

133,000 +

Medical cases treated

1100+

Vocational training graduates

100,000+

Children receiving monthly aid

Stories of Hope

“My father passed away, and my mother became ill with a severe illness. Despite these hardships, I was determined to keep going and support my family. Al-Ayn lifted a huge burden from us, helping me stay on my path and reach the College of Pharmacy. Just as they supported me, I will support orphaned children until they, too, can achieve their dreams.”

Help us empower even more orphaned children and their families.

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The Impact of your Sadaqa Jariya

Our Luminous Stars Centers in Iraq stand as a testament to the power of your Sadaqa Jariya donations. Your Sadaqa Jariya creates lasting change: from education to healthcare, your generosity builds stable futures for generations to come.

Make your Sadaqa Jariya donation today and leave a legacy of hope and change.

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Your Impact

We embrace a comprehensive approach to care, ensuring a lasting impact, all thanks to your support. We have successfully initiated 224 projects, of which 85 have been completed so far.

Authorization from Al-Sayyid Al-Sistani

Al-Ayn is honored to have the support of Al-Sayyid Al-Sistani, who has granted us an Ijaza (authorization) to accept religious dues such as Sadaqa, Sadaqa Jariyah, Khums, and Zakat. This sacred trust enables us to serve orphaned children with your contributions, ensuring your religious obligations are fulfilled with confidence.

With over 19 years of experience, Al-Ayn guarantees that your donations are processed swiftly, Shariah-compliant, and delivered to the right beneficiaries. Stay informed with regular updates through our newsletter and social media

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