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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

Email me Khums report
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Sadaqa Jariya: The Gift that Keeps on Giving

Sadaqa Jariya is an ‘ongoing benefit’.  It’s one of the most miraculous gifts we have been bestowed with as we gain reward for it while we are alive and after we have passed.  At Al-Ayn, we use sadaqa jariya to create long-lasting change in the lives of orphaned children to maximise its benefit in this life so that it can increase your bounty in the next!

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“Your service to orphans and your care for them is the most precious thing you offer to your hereafter and the most beautiful thing you do in your world.”

– Al-Sayyid Al-Sistani

Support our Sadaqa Jariya Projects

Build a Medical Clinic

Support the construction of a new Luminous Star Centre

Build a New Home

Sadaqa Jariya Applicable Projects

Al-Ayn has carefully curated Sadaqa Jariya applicable projects to optimise your donations.

Luminous Stars Centres

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, medical care,  and vocational training workshops to allow for orphaned youth to transition into adulthood.

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Building Medical Clinics

Our Medical Clinics within our Luminous Stars centres contain specialised equipment staffed by experienced medical practitioners who offer free quality long-term healthcare to children. Clinics could also include paediatrics, dental facilities, ENT, pharmacy and A&E.

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The Hikayati Centre

The Hikayati centre cultivates life skills, resilience, and well-being by providing long-term mentoring for emotional support and educational enhancement for orphaned children aged 8 to 14.

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Building Homes

We continue to build multifaceted housing complexes in Iraq to ensure orphaned children and their families receive new homes. Every home provided to orphaned families are fully equipped.

Give Sadaqa Jariya

To date, Al-Ayn has completed the construction of:

157

157 new homes

407

407 housing units in our housing complexes

Mustafa’s Story

“I’m Mustafa, and this is my barbershop. Before getting registered with Al-Ayn, I had to leave school and work in a clothes shop. After joining the Luminous Stars centre and graduating from the barbering course, I have my own shop now! But even better – I’m now back in secondary school, catching up on my studies. My life has really taken a positive turn.”

Trust the Transformation of your Donation

Al-Ayn has been in operation for 18 years, providing long term projects for a generation of orphaned children that have transitioned into adulthood.  These young adults have broken the cycle of poverty through the tools they were equipped with Al-Ayn’s strategic aid delivery.  Donate for a lasting impact towards a gift that keeps on going, in this world and the next.

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Sadaqa Jariya Enquiries

If you have any questions or issues on how to fulfil your sadaqa requirements please contact us about a step by step guide on optimising your donation.

 

 

Our content undergoes regular reviews and verification by the General Supervisor of Al-Ayn, as appointed by Al-Sayyid Al-Sistani

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Al-Ayn Social Care Foundation, Unit 5 Watling Gate, 297-303 Edgware Road, Colindale, NW9 6NB