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

Everything You Need to Know about Qurbani

27 May 2024

The word Qurbani is derived from ‘Qurb’, which means to be close or near something. In the context of the Qurbani performed in Dhul-Hijjah, the ojective is to attain closeness to Allah (SWT).

As a result, the literal meaning of Qurbani is “an act performed to seek Allah’s (SWT) pleasure.”

Qurbani symbolises a Muslim’s readiness to put his or her interests aside for the sake of Allah (SWT), as we will see when we dive into Qurbani’s history.

You may have also read or heard people using the word “Udhiyah” to refer to the ritual sacrifice of an animal in Dhul-Hijjah.

Udhiyah comes from the word Dhahiyah and means to sacrifice or slaughter something as an offering.

By the end of this blog, you will learn:

Qurbani’s historical and religious background.
Qurbani’s spiritual lessons.
About the animals eligible for Qurbani.
About who is eligible to perform the Qurbani.
When the Qurbani takes place.
Who the Qurbani goes to.
Why Qurbani is important, even if you’re not going for Hajj.

Qurbani’s Historical and Religious Background

Qurbani is rooted in the story of Prophet Ibrahim (AS) and Prophet Ismail (AS).

Prophet Ibrahim (AS) desperately wanted a son. In Surah Saffat of the Holy Qur’an, verse 100, he pleads:

“Oh my Lord! Grant me a righteous son!”

Prophet Ibrahim’s (AS) wife Sarah was getting old. She understood her biological clock was ticking and that she may not be able to conceive a child for her husband.

Sarah suggested he marry her servant Hajar. Prophet Ibrahim (AS) did so, and they were blessed by Prophet Ismail (AS).

(Prophet Ibrahim (AS) did have a son with Sarah some years later, by the name of Prophet Isaac (AS)).

Back to Prophet Ismail (AS), naturally, Prophet Ibrahim (AS) was over the moon.

Allah (SWT) tested Prophet Ibrahim (AS) through many trials. The biggest and most challenging was asking him to sacrifice his son.

When Prophet Ibrahim (AS) told his son about Allah’s (SWT) command, Prophet Ismail (AS) responded:

“O my father! Do what you are commanded. If Allah pleases, you will find me of the patient ones.” – (37:102).

Prophet Ibrahim (AS) took his son to the place of sacrifice, and as he was about to deal the fatal blow, Allah (SWT) replaced Prophet Ismail (AS) with a sheep or ram.

Thus, the Qurbani ritual was etched into history. The Qurbani was performed by Muslims (and believers in Prophet Ibrahim (AS) before the advent of Islam) and is continued by Muslims today.

Qurbani’s Spiritual Lessons

Why did Allah (SWT) put Prophet Ibrahim (AS) through this exercise, only to replace Prophet Ismail (AS) with a sheep?

The idea was to test Prophet Ibrahim’s (AS) servitude and to the extent he was willing to obey Allah (SWT)–even at great personal cost.

There is a lesson in this for Muslims: to always put what Allah (SWT) wants over their personal desires.

In fact, this is what the entire Hajj experience is about. During the two or three weeks of Hajj, Muslims are severely out of their comfort zones for the sake of pleasing Allah (SWT).

As a result, Prophet Ibrahim’s (AS) sacrifice became noteworthy and replicated by pilgrims every Dhul Hijjah.

Which Animals are Sacrificed?

The animals eligible for Qurbani include sheep, goats, cattle, and camels.

According to Islamic law, animals must be healthy, free from any defects, and of a certain age:

Cow and goats must be at least two years old
Lamb at least seven months old
Camels five years old.

Al-Ayn has the jurisprudential approval of Al-Sayyid Al-Sistani, meaning our Qurbani meat meets all the necessary legal, ethical and moral standards. We prioritise quality and only source the healthiest animals for this sacred act.

Who is Eligible to Perform the Qurbani?

The Qurbani is carried out by any adult and sane Muslim with the financial means. For those Muslims who have gone to perform Hajj, the Qurbani is a compulsory obligation. For any Muslim who hasn’t gone for Hajj, it is recommended they offer a Qurbani (or however many they can) because the food distribution supports needy people in regions like Iraq and Afghanistan.

When Does the Qurbani Take Place?

The best time for the Qurbani is on the morning (sunrise) of Eid al-Adha or after Eid prayer.

The slaughter occurs as per Shariah. Namely, the animal is made to face the Qibla and the phrase ‘Bismillah’ is said out aloud before the slaughter.

Who Does the Qurbani Go To?

The Muslims performing the Qurbani are recommended to spare one-third of the sacrifice for the poor and needy. The rest he/she can keep for family and other Muslims.

Why You Should Offer a Qurbani, Even if You’re Not Doing Hajj

Food insecurity across the Middle East is a serious problem that needs addressing:

1.3 million in Iraq have dire humanitarian needs.
14 million in Afghanistan face life-threatening hunger.

If every capable Muslim family offers one Qurbani, people in these regions can look forward to a delicious meal on Eid morning and beyond.

By offering a Qurbani, you are earning spiritual rewards while nourishing others.

Al-Ayn will be distributing its Qurbani meat in Iraq and Afghanistan.

Offer your Qurbani in Iraq

Sheep for £280
Cow for £1,820

Offer your Qurbani in Afghanistan

A Sheep for £100

The deadline for offering your Qurbani is 6th June 2024. If you register your Qurbani after this date, it will be transferred to the following year.

Your continued support will ensure orphaned children and their families will wake up on Eid day with a hearty meal–guaranteed. As you enjoy your Eid meal, you can be assured a family elsewhere is enjoying theirs, thanks to you.