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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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The Urgent Need in Afghanistan

Over 7,000 orphaned children are now under Al-Ayn’s care in Kabul and Mazar-i-Sharif. Every one of them needs to be protected this winter.

Temperatures fall below freezing from November, and drop further as winter intensifies. For a child without heating, without a blanket, without warm clothing, that’s the point winter stops being uncomfortable and starts being dangerous.

Our teams begin distributions in November and continue through to January, reaching as many families as we can, as early as we can.

This is the reality Al-Ayn’s teams are responding to every day, and the reason your support matters more this winter than ever.

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Help Deliver Vital Winter Aid

Warm Blankets

Warm Blankets

Warmth for children through the coldest nights.

£30
Heating Resources

Heating Resources

Heating supplies to keep a family’s home warm throughout winter.

£115
Clothing Packs

Clothing Packs

A jumper, gloves, hat and scarf for an orphaned child or guardian.

£50

Every donation, big or small, helps protect an orphaned child from the cold this winter.

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Our Team on the Ground

Our social care teams work with thousands of families all year round. They know every orphaned child under our care by name, and they know each family’s circumstances first-hand.

Before winter aid goes out, our teams verify each family’s needs: who is in the home, how they keep warm, and what they urgently lack. Aid is then distributed directly to those families, so your support reaches the children who need it most.

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7,000+ Orphaned children will soon face freezing temperatures.

Your help is urgently needed.

Supporting Families Like Jamila’s

Jamila is a widowed mother of two, living with her children in a mountainous region in Kabul. Before registering with Al-Ayn, she had no reliable way to keep her home warm through the winter – burning almond shells just to bring some heat into the house. The icy conditions made the walk up and down the mountain each day difficult, and dangerous.

Since registering with Al-Ayn, her family are supported throughout the year, with additional relief each winter – including heating supplies, warm clothing and blankets to help them through the coldest months.

Thousands of children are living in homes like Jamila’s, and haven’t been reached yet.

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Your Impact Last Winter

Thanks to your generosity, together we supported thousands of orphaned children and their families last winter across Kabul and Mazar-i-Sharif:

Blankets

6,033 blankets delivered

Heating Resources

1,638 heating packs delivered

Warm Clothing

6,406 warm clothing packs delivered

Each heating pack provided a family with 805kg of heating supplies to keep a home warm throughout winter.

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 served orphaned children for over 20 years 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.

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Wider Context

Afghanistan is facing one of the most severe humanitarian crises in the world, with 21.9 million people in need of humanitarian assistance and 3.7 million children under five at heightened risk of malnutrition. (UN OCHA)

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