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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

 

 

This Muharram, we renew our pledge to always provide dignified care to orphaned children. Our pledge is fuelled by the power of hope from those who have come before us – the heroes of Muharram, who rose above tragedy to inspire mankind.

 

#ForOrphanedChildren

Turning Tragedy into Hope

This Muharram, you can inspire an orphaned child in need to reimagine their future, unleash their potential, and forever change the world around them. It takes £55 a month to sponsor a child. £55 for a child’s priceless recovery from loss, trauma and poverty.

 

Sponsor a child in Iraq

For £55 a month

Your support provides an orphaned child with urgent financial aid (in the form of regular monthly allowances), which is spent by their guardian on the essential needs of the child.

Our comprehensive care system on the ground then gives the child access to free medical care, mental health support, tuition, housing support and much more.

Support a child in Afghanistan

For £55 a month

We are continuing to build sustainable, effective and dignified services for orphaned children in Afghanistan.

For £55 a month, you can help us to provide a vital financial lifeline to an orphaned child in Afghanistan who has yet to be matched with a sponsor.

Any excess from your regular donation is used to support more orphaned children in Afghanistan.

Support our Sponsorship Fund

No amount is too small

Iraq, Afghanistan and Ghana

Our Sponsorship Fund enables supporters to provide consistent monthly support or a one-off donation to orphaned children who have yet to be matched with a private sponsor.

When you donate towards our Sponsorship Fund, you are joining a community who are supporting children in Iraq, Afghanistan and Ghana.

Make a one-off donation or create your own affordable monthly donation today. Every penny is spent directly on the children and their families and could help sustain a family in need of medical care, food support, clothing, and more.

Fighting the Impact of War in Iraq

Over a million orphaned children in Iraq are still suffering from the impact of war. We don’t hear much about their country in the news any more. But years of violence, political instability and poverty have cost them more than any child should have to bear.

We are Al-Ayn. We are on the ground in Iraq, currently supporting over 80,000 orphaned children across the country. Since 2003, thousands of orphaned children have gained security, stability and long-term well-being through Al-Ayn’s Sponsorship Programme. Many orphaned children are still on our sponsorship waiting list, hoping for support.

2 Minute Read Muharram

The Memories We Hold 

Eight-year-old Remas can describe her late father in great detail. She can tell us about his friends and the food that he loved. She often listens to his old voice notes, remembering every word, every intonation in his voice.

The loss of a parent is frightening for any child. Recovering from this kind of trauma can be difficult and requires access to the right support.

At Al-Ayn, we believe that mental health matters. Providing psychological rehabilitation for orphaned children has been at the forefront of our mission for years. We ensure that children like Remas have the tools they need to process their grief and recover from trauma.

Developing resilience is one of the most effective ways we do this. It is a joy to see the children we work with grow and flourish as they rebuild their lives.

Just like Remas, the orphaned children we support hold on tight to the memories of the ones they have lost. As they share their stories, our mission is to be there for them, every step of the way.

Read More

A Vital Lifeline for Orphaned Children in Afghanistan and Ghana

At Al-Ayn, we believe that no child should bear the brunt of poverty and insecurity- all children have the right to dignified care, wherever they may be. In Afghanistan, an unparalleled humanitarian crisis is unfolding, with an estimated 95% of the population facing food insecurity. Orphaned children remain among the most vulnerable – poverty, violence, and displacement have left them in urgent need of vital humanitarian aid and essential services.

In Ghana, children face a growing inequality gap with approximately one in four of the population living in poverty. Ghanaian children are among the worst affected by poverty and are about 40% more likely to be impoverished than Ghanaian adults, a staggering 15% rise from the 1990s.

 Al-Ayn has been working on the ground in Afghanistan and Ghana to build sustainable, effective, and dignified services for orphaned children. This includes monthly financial aid, food, health care, housing support, and other essential needs.

3 Minute Read Muharram

A Dream for the Future 

11-year-old Zainul-Abudin dreams of one day going to university. It’s a dream that he’s held for a long time and one that he has worked hard to achieve; from maths and physics to literature and handicrafts, he is among the highest performing students in his class.

Zainul-Abudin lives with his mother and two younger sisters in Kabul. His father tragically passed away in 2016, and coping with the trauma around this devastating loss has been difficult for the whole family.

The family has also struggled financially since the passing of Zainul-Abudin’s father. Afghanistan is on the brink of near total developmental collapse, and families like Zainul-Abudin’s are finding it increasingly difficult to meet their basic food and non-food needs.

“They are always so quiet and want to stay at home,” Zainul-Abudin’s mother tells us. “They feel embarrassed, they don’t have proper clothes to wear.”

It is a tragic reality that 97% of the Afghan population are projected to live below the poverty line by the end of 2022. In the midst of crisis, orphaned children like Zainul-Abudin often set aside their studies to provide food and basic necessities for their families.

Zainul-Abudin’s mother refuses to let this happen though; “I’d rather get them books, notebooks, and pens over an abundance of food. I want them to be educated, I want them to have a future.”

Zainul-Abudin now receives a vital financial lifeline through Al-Ayn, helping to cover the costs of food, health care, housing support, and other essential needs.

We will continue to do everything we can to ensure that Zainul-Abudin can continue his studies and pursue his dreams, unencumbered by poverty.

Read More
Can I contact the child or directly meet them?

Direct contact is not permitted. However, Al-Ayn can facilitate a visit between the sponsor and the child at the child’s local Al-Ayn office, subject to the approval of the orphaned child and their guardian.

How much notice do I need to give to end my sponsorship?

We kindly request four months’ notice, to allow enough time to find an alternative sponsor.

If I Gift Aid my sponsorship, will the Gift Aid be given to the child?

Yes. Gift Aid claimed on a private sponsorship is passed on to the child.

How does group sponsorship work?

You can come together as a group to sponsor an orphaned child. For example as a student society, football team, study circle, or just as a group of friends. Please appoint a representative amongst yourselves to correspond with us, and then they would need to fill in a sponsorship form as above.

The representative would be responsible for either collecting the amount needed for annual sponsorship (£660) and passing it on to us, or collecting the monthly amount (£55) on a monthly basis. You will receive details of the orphaned child sponsored once the first payment is received.

Please contact us on [email protected] if you require further information.

How is Sponsorship Aid distributed?

Mothers (or the guardians) of the orphaned children visit their local Al-Ayn (Iraq) branch on a monthly basis in order to collect their financial aid. Collection points are designed to mimic a bank which allows the payments to be received in a professional manner where privacy is respected.

Children are encouraged to play in the play area or pick a toy from the Al-Ayn Toy Shop during this process.

This is especially important to Al-Ayn, as it allows checks to be made on the child, and the mother is able to communicate any issues or requests she may have.

In addition to the monthly allowances, orphaned children benefit from access to medical care, educational support, psychological rehabilitation where needed, and other programmes tailored to their needs.

What is the minimum period of time I can sponsor an orphaned child?

We kindly request a minimum of one year for private sponsorship, in order to be matched to a specific orphaned child

Will I receive updates on the child I am supporting in Afghanistan?

It is not currently possible to match with a specific orphaned child in Afghanistan or receive updates about their situation. Supporters can donate to the Afghanistan Fund to provide regular support to orphaned children most in need.