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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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The Urgent Need this Winter

Afghanistan

More than 23 million people across Afghanistan are in urgent need of humanitarian aid, including nearly 13 million children. As freezing temperatures return, orphaned children face another harsh winter without adequate protection.

Our objective is to reach as many families as possible with urgent aid before the cold becomes life-threatening. With your support, Al-Ayn will deliver blankets and heating supplies to keep children and families warm and safe this winter.

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Iraq

In Iraq, many orphaned children and their families live in unstable conditions, leaving them vulnerable as the cold sets in.

This winter, our teams are repairing damaged homes across the country and providing heating supplies, giving children the warmth and comfort of a safe place to call home.

Help Repair a Home

Help us deliver vital aid 

This winter, we are supporting over 3,400 orphaned children in Kabul and Mazar-i-Sharif and working across Iraq to protect families most at risk from the cold. With your help, we will be delivering:

Every donation, big or small, matters. Your contribution will go directly towards protecting orphaned children in need.

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Nasrin’s Story

Nasrin is 9 years old and lives in Kabul with her five brothers and sisters. Like thousands of other orphaned children supported by Al-Ayn, she receives year-round care through our services. Nasrin dreams of becoming a doctor one day, so she can take care of her family and help others in need. 

When winter arrived last year, your generosity provided Nasrin’s family with warm blankets to survive the freezing nights. “It makes me feel so cozy and loved,” she says.

Because of supporters like you, children like Nasrin are not only surviving each winter, but also finding the safety and encouragement to grow with hope.

Your Impact

Thanks to your generosity, together we were able to support thousands of children last winter

Blankets

Blankets

621 distributed in Afghanistan
2,654 distributed in Iraq

Heating Resources

Heating Resources

1,998 heaters delivered in Iraq
350 families received fuel for heating in Afghanistan

Warm clothing

Warm clothing

1080 clothing packs delivered in Afghanistan

Food Parcels

Food Parcels

377 families received food parcels in Afghanistan 

This year, with even more at risk, your support is needed again.

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Authorised to serve under Al-Sayyid Al-Sistani

Al-Ayn has been serving orphaned children for over almost two decades with the direct support and blessings of His Eminence Al-Sayyid Al-Sistani. His authorisation allows us to receive religious dues and charitable donations, a trust we are committed to upholding. View the latest Authorisation (Ijaza) from His Eminence

Read Ijaza
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