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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. 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

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Dignified Care

We believe that every child deserves to have all their care needs met. However, unfortunately many orphaned children in poverty are often left in desperate circumstances. Of course ensuring that they survive their tough circumstances is our priority but, beyond that, we are dedicated to providing them with an opportunity to thrive. You too can choose to contribute towards a system that has allowed us to provide dignified, effective and comprehensive care for years.

At Al-Ayn, we are committed to ensuring that every orphaned child living in poverty has access to the tools and opportunities they need to overcome their difficult experiences. We believe that when a child fulfils their potential, their own future is transformed as well as their families’, their communities’, and society’s at large.

Al-Ayn (UK) has been working since 2013, in collaboration with Al-Ayn (Iraq) to serve over 98,000 orphaned children in poverty from birth and throughout their childhood as well as during their transition into adulthood. Recently, we have extended the private sponsorship programme to Afghanistan and Ghana, closely modeling our sponsorship programme in Iraq.

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Sponsor An Orphaned Child

We believe that when you give children the tools they need to achieve their potential, the possibilities are endless. The monthly financial support received by each eligible child is life changing. With a minimum of £55 per month, the basic needs of the child can be looked after and they are brought above the poverty line.

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Sadaqa Jariya

Sadaqa Jariya

Sadaqa Jariya is continual charity that continues to give blessings even after ones passing. It addresses urgent needs today whilst also transforming lives for years to come. Al-Ayn has various completed projects and others under construction.

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Sadaqa

Sadaqa

When you make a general donation, every penny is spent directly on the children and their families. It could help sustain a family in need of medical care, food support, clothing and more. Donations that make a difference to over 98,000 lives.

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Medical Care

Medical Care

Due to decades of war and instability, exasperated by the global crisis, medical care in Iraq is often inaccessible to orphaned children in poverty. That is why, Al-Ayn provides all children and their guardians with access to free medical care, including scans, operations where needed and free medication.

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Vocational Training

Vocational Training

We believe that vocational training of this kind provides incredible added value for the orphaned children under our care. In the future, it will enable up to thousands of children to get all the help they need to help themselves and hopefully one day soon stand on their own two feet – for themselves and for their families.

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Educational Support

Educational Support

Did you know? Many children we met across Iraq were suffering most with their lack of access to comprehensive education! Sadly, local schools were not providing the necessary support. Class sizes were sometimes 60 students and the nearest school could be miles away. Travel costs were so expensive, mothers often borrowed in order to cover these expenses.

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Psychological Rehabilitation

Psychological Rehabilitation

To date, Al-Ayn (Iraq) has registered over 3,599 orphaned children to its Psychological Rehabilitation Programme. We are building 10 more Psychological Rehabilitation Centres across Iraq to give even more children access to vital care.

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Khums

Khums

Al-Ayn Social Care Foundation has a direct ijaza (written permission) from Al-Sayyed Ali Al-Sistani to receive religious dues (Khums) to spend on orphaned children. The permission includes both parts of Khums (Sahm Al-Imam and Sahm Al-Sada), and the exact amount of your Khums donation will go towards supporting orphaned children.

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