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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

Lessons I Learnt From 5 Orphaned Children

02 September 2020

Reflections During Lockdown

The COVID-19 pandemic facing our world today has brought about sweeping changes to every aspect of our lives. At best, it has forced us to change the way we live, work and connect with our family, friends and community. Some have already lost loved ones to this disease, whilst others are fearful for their own lives or the lives of vulnerable people around them. In these strange and stressful times, we look to seek inspiration from Iraq’s orphaned children. Although the situation facing us is a novel one, the children that Al-Ayn has worked with have all been through harsh, unexpected and life-changing events. Their stories have taught us valuable lessons on resilience and overcoming adversity, all of which can be useful for us right now.

  1. It’s okay to not be okay.

When tragedy strikes, there is a great deal to be distressed and confused about. But because we generally tend to falsely associate maturity with invulnerability, it can be hard to ward off the sense of guilt or shame when we are not demonstrating unfailing strength at all times. However, acknowledging our emotions is the first step to dealing with them. We must allow ourselves to be human and experience the range of emotions we are susceptible to, including hurt, grief and anxiety, if we are to manage them.

When Maryam lost both her father and her brother, she felt incredibly upset and lonely. She allowed herself to experience her grief, and these feelings were reflected in her dark drawings. Eventually, through Al-Ayn’s mental health support programme, she overcame her negative thoughts and her life turned more colourful (as the beautiful peacock drawing hanging in Al-Ayn’s offices can testify!).

Maryam teaches us that it’s okay to not be okay. If Maryam had not acknowledged her negative feelings, she may not have ultimately reached a position where she transcended them. As a philosopher once said, “Moments of losing courage belong to a brave life”.

2. Focus on your locus of control.

With the endless stream of news flocking to our phones and social media platforms, it is easy to be overwhelmed with a feeling of disempowerment and helplessness. Yet as much as adversity may make us feel that everything is beyond our control, there will always be things within our means which we can do to improve the situation.

When twelve year-old Redha lost his father to an act of terrorism, his family were left living in poverty. Having been tasked with collecting his father’s remains from the explosion, Redha must have felt grief-stricken and overwhelmed with a feeling of helplessness. But he kept his father’s memory alive through a beautiful act of service to the community. Every Arbaeen, he serves chai to visitors who come to Iraq from around the world, placing his father’s photo on his serving station with pride.

When the Al-Ayn team visited Zahra in the outskirts of Diwaniyah, they noticed that Zahra and her siblings had no toys to play with. Zahra and her siblings somehow still managed to find ways to have fun. They collected date pits from the nearby streets and played “huwaisha”, a game involving throwing date pits between holes they had dug up in the mud outside their home. ⠀

Redha and Zahra both teach us to identify our locus of control, and focus efforts within that locus. This will vary for each of us: those of us who are not on the frontline in fighting the virus may have plenty to offer in improving the overall situation for ourselves and others, even if it this is offering to deliver groceries to a neighbour, sending a positive text to a friend, or reading a daily prayer for those afflicted with illness to be cured.

3. Above all, never lose hope. 

It sounds like a cliché statement, but staying hopeful when circumstances surrounding us are not promising really can make all the difference. Nargis and Amir have taught us how it’s possible for hope to spring from the most difficult of circumstances.

When Nargis’s father died from cancer, their family’s dire financial need forced two of Nargis’s sisters out of school to get married. Nargis’s mother is still tearful when she remembers this. But her eyes light up when she talks about Nargis. “Nargis scares me with her dreams. She wants to become a doctor. She studies so hard at school.” Nargis holds on to her dreams despite living in a house with palm leaves for a roof and a worm-infested ground beneath her.

Six year old Amir was orphaned when he was just three years old, after his father died a sudden death due to a lung infection. Amir lives in a single room with his mother and two other siblings. Despite their tight resources, Amir has big dreams of becoming a pilot. When his mother once asked him “What happens if you get tired whilst flying the airplane?” Amir was far from fazed by this question. He instantly replied: “That’s not a problem, I will come down from the sky and sleep and then go back up.”

The likes of Nargis and Amir that teach us it is never time to give up. Just as we have seen some of Iraq’s orphaned children find hope amidst chaos and confusion in their lives, so will we rise above the challenges of this global pandemic, and emerge with stronger faith, a renewed sense of gratitude, and a bunch of valuable lessons to treasure.

Visit our website to find out more about the COVID-19 Emergency Response.

Ghadeer Al-Safi
Volunteer


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