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

Inside Al-Ayn’s Work in Afghanistan: Reaching Orphaned Children in Remote Communities

17 June 2026

Inside Al-Ayn’s Work in Afghanistan

Across Afghanistan, many orphaned children continue to live in communities affected by poverty, food insecurity and limited access to support.

While some families live in larger cities, many vulnerable households are based in remote and underserved regions where access to assistance can remain extremely limited.

Reaching these children requires more than temporary aid distributions alone. It requires teams working directly within communities to identify vulnerable families, understand their needs and provide long-term support.

At Al-Ayn, this work continues across multiple regions of Afghanistan as part of an expanding programme supporting orphaned children and widowed mothers.

Travelling Across Communities to Reach Vulnerable Families

Across Afghanistan, Al-Ayn field teams travel to different communities to identify orphaned children living in vulnerable conditions.

Many of these journeys involve travelling long distances to areas where support can otherwise remain difficult to access. In some regions, families may be living far from major cities or established support networks, making direct outreach essential.

Through home visits and assessments, teams work to better understand the circumstances facing each family, including household conditions, financial pressures and the specific needs of the children within the home.

This work helps ensure vulnerable children are not overlooked simply because of where they live.

Female-Led Teams Supporting Vulnerable Families

Across Afghanistan, many of Al-Ayn’s field teams include dedicated female staff working directly with widowed mothers and orphaned children within local communities.

Their presence plays an important role in helping families feel more comfortable sharing the realities of the challenges they face inside the home. Through direct engagement with mothers and family members, teams are able to better understand household conditions, identify urgent needs and continue ongoing follow-up support.

These teams work on the ground across different regions of Afghanistan, carrying out home visits and assessments as part of Al-Ayn’s wider efforts to reach vulnerable children in underserved communities.

Their work remains central to identifying families in need and helping ensure orphaned children can access long-term support and care.

Supporting Families Facing Ongoing Hardship

Many widowed mothers in Afghanistan are carrying the responsibility of supporting entire households alone while facing rising living costs and financial instability.

For orphaned children, these pressures can affect access to education, healthcare and basic living essentials. Al-Ayn’s sponsorship programme is designed to help provide families with ongoing support throughout the year rather than only during periods of emergency response.

Support can include monthly financial assistance, educational resources, healthcare assistance where needed and continued social care follow-up.

For many families, this long-term support can help provide greater stability during extremely difficult circumstances.

Expanding a Proven Sponsorship Model

Al-Ayn’s work in Afghanistan builds on more than 20 years of experience supporting orphaned children in Iraq through comprehensive care.

Today, that experience continues to shape expanding operations across Afghanistan, where thousands of orphaned children are already receiving support through sponsorship and essential support on a monthly basis.

As operations continue to grow, Al-Ayn remains focused on reaching more vulnerable children living in underserved communities across the country.

Why Sponsorship Matters

For many orphaned children, hardship does not disappear after a single moment of support. Children growing up without stable care often require ongoing assistance to help them remain in education, access healthcare and live within a more stable household environment.

Long-term sponsorship helps provide continued support that families can rely on throughout the year.

For widowed mothers, this can help reduce some of the financial pressure involved in supporting children alone. For orphaned children, it can help provide access to care and support during some of the most important years of their lives.

Sponsor a Child in Afghanistan

This Muharram, you can help support orphaned children living in vulnerable communities across Afghanistan. By sponsoring a child, you can help provide long-term support designed to respond to both immediate and ongoing needs.

As Al-Ayn continues reaching families across remote and underserved regions, many vulnerable children still remain in need of support.

Help us continue reaching orphaned children across Afghanistan through sponsorship and comprehensive care.

Become a Sponsor

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Khums Calculation

Inside Al-Ayn’s Work in Afghanistan: Reaching Orphaned Children in Remote Communities

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