Khums Calculation

Surplus

Amount you own, in British Pounds ?

Calculated on your khums due date.

Equivalent amount, in British Pounds, 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

Every Child Deserves the Chance to Learn

10 September 2025

Every child, no matter where they are born or the circumstances they face, dreams of the future. Some picture themselves saving lives as doctors, others imagine inspiring young minds as teachers, while many dream of becoming engineers who build new possibilities for tomorrow. These ambitions are not just fantasies; they are hopes rooted in the belief that education can open doors to a different life.

For orphaned children, however, those doors are often blocked by poverty and loss. School supplies may be unaffordable, tuition might be out of reach, and the daily struggles of survival can overshadow the chance to study. Yet, even in the face of hardship, many children refuse to let go of their dreams. Their determination to continue their education is a powerful reminder of the role we can play in ensuring no child is left behind.

Dreams That Need Support

When the school year begins, many children prepare for the excitement of going back to school: new books, sharpened pencils, and the promise of another year of learning. But for a child who has lost one or both parents, this season can instead highlight what they lack. Without financial support, they risk missing out on lessons entirely.

Take Zaman, a 10-year-old from Afghanistan. When asked about his hopes, he answers without hesitation:

“I want to be an engineer.”

Zaman imagines designing bridges and buildings, creating structures that help communities thrive. But his path forward depends on access to quality education, teachers who can nurture his talent, and resources that allow him to focus on learning instead of hardship. Without support, his dream risks being left unfinished.

Then there’s Hana, aged 16, from Iraq. With determination and assistance, she has already achieved what once seemed impossible:

“With Al-Ayn’s help I’ve reached the College of Pharmacy.” Her story shows what is possible when children are given the chance to remain in school year after year. Hana’s journey did not stop at the classroom door; it carried her into higher education, where she now works toward becoming a pharmacist, someone who can one day safeguard the health of her community. Her progress demonstrates the real impact of educational support.

And in Ghana, young Zakiyah, only seven years old, dreams of a future where she inspires others:

“I want to be a teacher in the future.”

Her eyes light up when she talks about classrooms filled with students, and her desire to help them learn. But like many children her age who have faced loss, Zakiyah’s access to school depends on external support. Her dream is fragile, yet with the right assistance, it can grow into a lifelong mission to shape future generations.

Education as a Lifeline

These stories highlight an essential truth: school is not just about lessons in reading and math. For orphaned children, education is a lifeline. It provides structure, stability, and the possibility of a future shaped by choice rather than circumstance. Every backpack filled with supplies, every school uniform purchased, and every tuition fee covered represents not just material support, but hope renewed.

Education also builds resilience within communities. A child who studies today grows into an adult capable of contributing tomorrow – whether as a teacher, a doctor, an engineer, or any number of professions that strengthen society. Supporting education is not charity; it is an investment in the potential that already exists within these children.

How You Can Help

Right now, there are countless children like Zaman, Hana, and Zakiyah waiting for the chance to continue their education. Some stand at the threshold of a new school year, worried that they won’t have the tools to step into the classroom. Others are already on their journey but need continued support to reach the finish line of higher education.

By providing educational support, you help cover essentials such as:

School supplies that allow children to learn with dignity.
Tuition fees that ensure they remain enrolled year after year.
Access to higher education for those who dream of becoming professionals.

Even a single contribution can change the trajectory of a child’s life. For Zaman, it could mean the first step toward engineering school. For Hana, it secures her place as a future pharmacist. For Zakiyah, it makes possible her vision of teaching future students.

Join Us in Supporting Education

Your support can transform determination into achievement. When you provide educational support, you are not just giving school supplies or paying tuition; you are helping a child move closer to the future they imagine.