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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

Desensitisation: A New Perspective

02 October 2020

What comes to mind when I say ‘information’? Is it the media? The internet? Libraries and books? No matter what form it takes, information is all around us, an integral part of our daily lives.

But there’s a second type of information, arguably more important than the first, that isn’t restricted to the flesh of a book or the database of a search engine. What am I talking about? The best way I can describe it (though it’s still a complex and ambiguous definition) is the life code of the universe. The sights you see, the sounds you hear, the sensations you feel; all of these are your experiences of this information.  Fundamentally, the relationship between you and this type of information is very similar (if not identical) to the relationship between a computer and data. In the same way a computer, your mind is constantly at work processing, organising and storing all your experiences of the information around you into a network to be drawn on in the future.

By this point, you’re probably wondering how this has anything to do with Al-Ayn, and I don’t blame you. At an eye’s glance, it seems like this concept is completely unrelated, even irrelevant, to Al-Ayn’s mission. But upon further examination, there is one outstanding aspect, one tiny detail, that makes this concept incredibly relevant and topical: the numerous consequences of repetitive exposure…

To prevent itself from being overwhelmed by the sheer quantity of information around it, the mind has adapted to become more efficient in the way it organises our experiences. When you experience something for the first time (be it a new sight, smell, taste or otherwise), a new category is created (similar to a new folder on a computer) to store this information in your mind’s ‘database’. This folder initially feels new, alien almost, and thus receives a lot of attention. But after that, you gradually become more and more used to it, paying less and less attention to it over time. And while this technique is undoubtedly beneficial (as it allows the mind to focus on new experiences and learn more about the world around it), it has the potential to cause much more harm than good.

Let me give you an example: say you’re watching tv, and a charity advert appears between the programmes, portraying disturbing visual images of suffering, poverty and hardship. Naturally, you would feel upset, and probably angry as well, that this suffering was allowed not only to happen in a world that could easily cater for all of its inhabitants, but to continue as well. And while these aren’t nice ways to feel, your empathy and sensitivity to these people’s suffering drives you to help them (by donating, volunteering or otherwise) and therefore leads to a positive outcome. Now imagine the breaks between the programmes were bombarded with that same advert playing in a never-ending loop, again and again and again. Would you still feel as upset the second time you watched it? The third time? The fourth? The tenth?

The more we see it, the more we become used to it, and the less significant it becomes to us. After the initial flurry of emotion we feel, our minds gradually become accustomed to it, leading to a more stifled emotional response each time. The result? We become desensitised. Normalised to the pain and suffering of others. We see it not for what it is but for what our minds tell us it is: a normality. Maybe even a fact of life. And that, that is a truly dangerous and debilitating mindset to have, not least because it robs us of a reason to give and donate. Why would we, when our minds, like miniature Satan’s whispering in our ears, tell us that we can’t make a difference?

And unfortunately, no one is immune to the shackles of desensitisation. But that’s not to say we can’t break free of them. And the remedy, the antidote some might say, is so wonderfully simple, it’s a mystery why it isn’t more widely known and circulated. All it needs is for us to truly reflect on the pain and suffering of others. Because desensitisation is like a veil between us and reality: with only a quick glance, and barely a thought given to the matter, we’ll always be confined to the narrow minded, distorting lens created by the veil. But just a moment to ponder on the suffering of others, and the devastating hardships a lot of people endure, will help lift this veil, and allow us to see clearly, if not with our eyes then with our hearts, reality as it is. And in doing so, we can transform an undeniably detrimental side effect into an opportunity to see reality even clearer than before.

If you’re not convinced, try it. Take a few moments just to think, deeply and wholeheartedly about, about the calamities that have afflicted people all around the world.

People like 8-year-old Ruqayah, whose father was killed by criminals before she was born. Her mother, living in fear and poverty, was forced to send her and her brother away to live with a relative when the same criminals began to threaten her brother.

Or like Muhannad, whose father was killed on duty as a soldier, and whose mother passed away during childbirth, to a baby that did not live to two months. He lives in a house with 17 other children, all looked after by one aunt.

Or like Ghadeer, who lost her leg in a tragic accident, and lives in an overcrowded house with fifteen other children. She lost her parents years ago.

And the list continues. The scale of suffering in our world is overwhelming, sickening even, as behind it lies a story of human greed and selfishness, and a willingness to profit from the suffering of others. Suffering epitomised in the life of these orphaned children. Suffering that’s multi-faceted and emotionally scarring, ranging from parental loss and trauma, to a life of poverty and hardship. And this pain has only increased during this pandemic. The enforcement of a lockdown has crippled the already fragile Iraqi economy, leaving those most vulnerable to suffer at the hands of increased prices, and shortages of basic supplies like food and medicine. To them, it must seem as though this is just the latest edition of a series of calamities plaguing Iraq and its citizens.

But, as is often seen throughout history, the suffering of some brings out the best in others. The team at Al-Ayn have been working tirelessly to ensure not only that as many orphaned children as possible are lifted from poverty and helped to flourish, but that they are all served in a comprehensive, dignified, and well-rounded manner. And this work simply couldn’t happen without the many generous donors supporting them, who believe in a brighter future for the orphaned children they sponsor. Today, Al-Ayn serves over 61,000 orphaned children, each and every one with different skills, talents, strengths and weaknesses, each and every one embracing their own unique beliefs, personality and identity.

So, rest assured that any contribution you make, no matter how small, will mean the world to someone else who needs it most. And that every penny of your donation will go towards changing a life forever.

Reda Zarrad (15 years old)

Volunteer


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