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

Food Insecurity in the Middle East and Africa Hits Boiling Point

30 May 2024

Food insecurity in Iraq, Ghana and Afghanistan is reaching unsustainable levels, with populations at risk of stunted growth, severe malnutrition and the risk of losing their lives.

Food insecurity in Iraq

In 2021, approximately 53.9 million Iraqis, more than half of the population, faced severe food insecurity. This represents an increase of 55% compared to data from 2010.

Furthermore, when considering moderate to severe food insecurity, the figures rise to an estimated 154.3 million individuals affected, marking an increase of 11.6 million from the previous year.

Several intertwined factors contribute to this escalating crisis. 

The COVID-19 pandemic has been a major disruptor, significantly impacting food supply chains and reducing household purchasing power as more individuals fall below the poverty line. 

Climate change presents another grave challenge, diminishing the water levels of the vital Tigris and Euphrates rivers and affecting agricultural outputs. 

The year 2022 saw a drastic reduction in wheat production, estimated at 70% lower than average due to insufficient rainfall. This agricultural shortfall occurs in the context of decades of conflict and political instability, which have eroded governmental structures and reduced the capacity to address food security challenges effectively.

The socio-economic fabric of Iraq continues to strain under these pressures, with the national poverty rate escalating to 31.7% in 2022. Certain regions are experiencing poverty rates as high as 50%, and with 1.2 million Iraqis still internally displaced, the nation faces substantial hurdles in improving living conditions for its citizens. 

The rising cost of a healthy diet has been a consistent trend since 2017, further complicating efforts to combat hunger. Without significant and immediate interventions, Iraq’s goal of achieving zero hunger by 2030 remains a formidable challenge, as outlined in the Sustainable Development Goals (SDG 2).

Food insecurity in Ghana

This issue predominantly affects northern Ghana, where an overwhelming 90% of households depend on agriculture that relies solely on seasonal rains. The vulnerability of this rain-fed agriculture places an undue strain on these communities, particularly when the rains are insufficient.

Recent studies, including one from 2023, highlight the gravity of the situation: nearly half of the Ghanaian population (47.7%) experienced food insecurity in 2020. 

This rate includes a staggering 38.7% of individuals in the Northern Region. The rural areas, heavily reliant on agricultural livelihoods, face compounded challenges due to inadequate infrastructure, low agricultural prices, limited access to financial services, markets, and sustainable farming practices.

Other factors contributing to food insecurity in Ghana include:

Household size
Access to credit
The size of the farm
The road infrastructure
The availability of paid employment

Food insecurity in Afghanistan

Afghanistan’s food insecurity crisis is affecting an estimated 17.2 million people, or 40% of the population, who are classified as experiencing Crisis or Emergency levels of food insecurity (IPC Phase 3 or 4) as of April 2023. 

This distressing situation has significantly worsened following the Taliban takeover, with comparative studies indicating that food insecurity levels soared to 98% of households post-takeover, a drastic increase from 70% prior.

The 2020 Global Hunger Index starkly highlighted the severity of the situation, ranking Afghanistan 99th out of 107 countries. 

Key factors exacerbating this crisis include:

Conflict and displacement: Ongoing military and social unrest have displaced large segments of the population, disrupting their livelihoods and access to food.
Economic instability: The sudden changes in governance have led to economic collapse, severely affecting jobs and income sources.
Environmental challenges: Frequent droughts and natural disasters have compounded the difficulties, particularly affecting agricultural productivity.
Agricultural decline: Dependency on a weakening agricultural sector and necessary food imports has left the population vulnerable to food shortages.

How you can make a difference

At Al-Ayn, every contribution helps improve lives through our dedicated programs. 

Our unique approach ensures that 100% of your donations directly benefit orphaned children and their families, with no deductions for administrative costs. 

Here are some ways you can make an impact:

Food and basic necessities: Through sponsorship, you can help provide orphaned children with essential food, clothing, and other basic needs, ensuring that no child under our care suffers from hunger.

Medical care: Contributions towards medical care ensure that orphaned children and their families access necessary health services, including preventive care, treatment for acute conditions, and ongoing support for chronic illnesses caused by malnutrition.

Educational support: Donations fund schooling costs, vocational training, and educational materials, helping children achieve their academic potential and prepare for a future where they can earn money independently.

By donating to Al-Ayn, you become part of a larger movement to address the urgent needs of vulnerable communities in Iraq, Afghanistan, and Ghana. 

Each donation helps us extend our reach, ensuring every child receives the care and support they deserve.