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) 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) 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) 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) If sustenance debts are fully repaid in the financial year, this amount is excluded from the profits.
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

Sadaqa Jariya: A Gift That Keeps on Giving

09 January 2025

Sadaqa Jariya, or “continuous charity,” is one of the most blessed acts in Islam. This unique form of giving creates a lasting effect, providing ongoing benefits for recipients while offering perpetual blessings for the giver. It is a way to leave a meaningful legacy that touches lives long after we are gone.

In this blog, we’ll explore the concept of Sadaqa Jariya, its significance, and how Al-Ayn’s projects in Iraq align with this act of giving.

What Is Sadaqa Jariya?

Sadaqa Jariya refers to any act of charity that continues to benefit others over time. Unlike a one-off donation, its rewards are enduring. Prophet Muhammad (SAWW) beautifully explained this concept:
“When a man dies, his deeds come to an end except for three things: Sadaqa Jariya (ongoing charity), knowledge which is beneficial, or a virtuous descendant who prays for him.”[1]

This means that every time someone benefits from your contribution—you continue to earn blessings even in the afterlife.

Why Does Sadaqa Jariya Matter?

Sadaqa Jariya isn’t just about giving; it’s about transforming lives. It builds a bridge between your generosity and the ongoing needs of a community. From a practical perspective, it ensures sustainable development by addressing the root causes of poverty and hardship. Spiritually, it reflects a commitment to making a lasting difference, aligning your deeds with the timeless values of compassion and humanity.

Al-Ayn’s Sadaqa Jariya Applicable Projects

At Al-Ayn Social Care Foundation, we have established projects designed to offer long-term, meaningful support to orphaned children and their families in Iraq. Rooted in compassion and sustainability, these initiatives aim to uplift communities and provide the tools for self-reliance.

Our Key Sadaqa Jariya Projects

Luminous Stars Centres

With 11 centres across Iraq, and 6 more being constructed, these facilities are lifelines for orphaned children and their families. Located in cities such as Kadhmiyya, Najaf, Basra, and Babil, they provide:

Financial aid: Helping guardians of orphaned children meet their basic needs.
Vocational training: Equipping widowed mothers and youth with skills to secure sustainable livelihoods.
Psychological rehabilitation: Offering care to orphaned children coping with trauma.
Medical assistance: Ensuring orphaned children and their families have access to essential health services.
Seasonal aid: Providing key items during specific periods throughout th eyear, including food baskets, qurbani meat, winter aid and more.

These centres don’t just offer temporary relief—they build stability and hope for a strong future.

The Hikayati (My Story) Centre

Situated in Najaf, this one-of-a-kind facility focuses on psychological care for children aged 8–14. Many orphaned children have experienced unimaginable loss and trauma. Hikayati helps them process these emotions through expert counselling and structured programmes, allowing them to rediscover joy and rebuild their confidence.

Shajarat Tuba

Currently under construction in Karbala, this ambitious project will deliver comprehensive care, including:

Medical treatment
Vocational training
Psychological support

This centre aims to become a sanctuary of hope, offering orphaned families a place to heal and grow. Your contributions can help bring this vision to life.

Medical Complex in Baghdad

Once opened, this complex will facilitate critical medical treatments for conditions such as cancer, this facility is another step towards building a robust healthcare infrastructure. With your Sadaqa Jariya, you can help complete this life-saving project, ensuring that countless lives are saved.

Residential Housing Complexes

We build multifaceted housing complexes in Iraq to ensure orphaned children and their families receive new homes. Every home provided to orphaned families is fully equipped. In addition to this, we also repair homes that are unsafe for children, and build new homes as needed.

How You Can Contribute Sadaqa Jariya

Giving Sadaqa Jariya is more than an act of kindness; it is a spiritual investment in your afterlife and a real way to create change in the world. Whether through helping build centres, funding housing projects, or supporting other initiatives – every contribution counts.

A Legacy of Compassion

Sadaqa Jariya is a reminder that the best deeds are those that endure. By supporting initiatives that address long-term needs, you can ensure that your legacy is one of compassion and transformation. At Al-Ayn, we are committed to turning your generosity into a gift that keeps on giving.

For more information or to contribute to our projects, reach out to us.

Authorisation from Al-Sayyid Al-Sistani

Al-Ayn is honoured to have the support of Al-Sayyid Al-Sistani, who has granted us an Ijaza (authorisation) to accept religious dues such as Sadaqa, Sadaqa Jariyah, Khums, and Zakat. This sacred trust enables us to serve orphaned children with your contributions, ensuring your religious obligations are fulfilled with confidence.

With over 19 years of experience, Al-Ayn guarantees that your donations are processed swiftly, Shariah-compliant, and delivered to the right beneficiaries. Stay informed with regular updates through our newsletter and social media.

[1] Bihar Al-Anwar – Allama Al-Majlisi – vol. 2 – p. 23