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Khums Calculation

Surplus

Amount you own, in British Pounds ?
Calculated on your khum due date.
Equivalent amount, in British Pounds, of foreign currency you own ?
Calculated on your khum 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 utilising 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 utilised 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 utilised 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 utilised. 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 utilised 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 utilised. Calculate these according to their value at point of utilisation. 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 ?
Include 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 ?
Include 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. 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. 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. 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. 4) If sustenance debts are fully repaid in the financial year, this amount is excluded from the profits.
  5. 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

Donate

What are Luminous stars centres?

‘It is not enough for us to see the orphaned children fed and sheltered – we believe in sustainable solutions. We want to support them in transforming their tragic past to a bright future.
Luminous stars centres actualise this vision.

They provide:

Vocational training on a multitude of fields

– Essential mental health support through psychological rehabilitation centres

– Essential physical health support through on-site health clinics

Over 1,700 mental health cases

The support of people like you enabled Al-Ayn to build a pilot centre to address the urgent crisis aid workers were witnessing every day during visits to families. Through the first Luminous Stars Centre in Baghdad, over 1,700 mental health cases were registered. Intervention began to be provided to both the children and their widowed mothers through specialists in Iraq and internationally. We are most grateful for the generosity of people like you who believed in orphaned children and saved lives in crisis. Alongside mental health services, the centre included vocational training workshops that provided skills needed for orphaned youth and widowed mothers to become independent.

3 centres are already open, 12 more on the way

Children in Baghdad, Heera and Dewaniya are already benefitting from the essential services the Luminous stars centre is providing.
Hundreds have now graduated from training workshops and are empowered whilst thousands have had successful medical treatments.
Donate now to ensure all 75,000 children sponsored today have access to the same essential services.

Today, 3 centres are open and serving thousands!

Baghdad -Kadhmiya

Size: 1,720 square metres over 5 floors

Diwaniya

Size: 2000 square metres over 4 floors

Najaf – Hirra

Size: 830 square metres over 2 floors

Why are they so important?

The Luminous Stars centres provide orphaned children with a second chance at life. Each centre aims to rebuild the lives of orphaned children and youth by providing access to psychological rehabilitation and vocational training workshops to allow for orphaned youth to transition into adulthood.

We want to support them into transforming their tragic past into a bright future. We want them to find the confidence to dream big, fulfil their dreams, and inspire others to do the same. We want to see orphaned children leading future generations and representing an important fraction of their communities.

Medical support

The clinics provide the following services:

Dental care, General medical care, Optometry, Ears, Nose and Throat care (otorhinolaryngology)
In addition, there is a pharmacy that offers the best medicines sourced internationally. Needless to say, all of this is offered to orphaned children and those in need free of charge.

All these departments are equipped with the latest technology and run by qualified specialists, who volunteer their time and expertise to provide care and attention to orphaned children and their families.

The Medical Centre also caters for regular patients, whose examination fees are used for the benefit of orphaned children supported by Al-Ayn.

Psychological rehabilitation and mental health support

At Al-Ayn, we strongly believe that mental health matters. That is why psychological rehabilitation has been at the forefront of our mission for years. Though over 1700 cases have already been registered, many more children are awaiting critical interventions to address their various mental health needs.

The Psychological Rehabilitation clinics at 16 Luminous Stars Centres in Baghdad, Basra, Diwaniya, Muthanna, Najaf, Karbala, Al-Hilla, Diyala and Wasit, not only improve access to vital care for orphaned children wherever they may live but also deliver essential vocational training workshops to children who are gifted outside of formal academic education, so they can find their true career path.

Vocational Training

Our vocational training programme helps orphan children transition into adulthood and become more independent. Some of the workshops that are running today include hairdressing, mobile repairs, sewing, IT skills, catering and many more! The children are then presented with a graduation certificate before they successfully transition into employment.

To date, we have had 426 graduates!

 

Meet Haider

Haider was one of the first graduates from the first Luminous Stars Centre. Similar to many orphaned children in poverty, there were very little opportunities for him to transition into adulthood.

Thankfully he was able to register to attend the barbery course taking place in Al-Ayn’s Luminous Stars Centre. He was taught the necessary skills to start working as a barber.

Haider also received training in life skills and micro finance, as well as mentorship to enable him to open up his own Barber shop. Today, Haider is an active contributor to his community.

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