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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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This winter, orphaned children need your help more than ever. 

An unparalleled humanitarian catastrophe is unfolding in Afghanistan, with an estimated 15 million children in critical need of aid this winter. In Iraq, the winter months can be harsh and dangerous for orphaned children too, with the cold weather posing a real threat to their health and well-being. 

This winter, your support can make difference to the lives of vulnerable orphaned children and their families in Iraq and Afghanistan. From vital home repairs, to heating and blankets, we’re keeping orphaned children safe and warm this winter – will you join us? 

Warm Blankets

Warm Blankets

£25 can provide an orphaned children in Afghanistan or Iraq with a warm blanket.

Fuel for Heating

Fuel for Heating

£65 can provide an orphaned child and their family in Afghanistan with heating resources for the winter.

Heating

Heating

£70 can provide an orphaned child and their family in Iraq with an electric heater.

Winter Kit for a family in Afghanistan

Winter Kit for a family in Afghanistan

£90 can provide heating resources and a warm blanket for an orphaned child and their family in Afghanistan. 

Winter Kit for a family in Iraq

Winter Kit for a family in Iraq

£160 can provide an electric heater, a warm blanket, and a warm carpet for an orphaned child and their family in Iraq. 

Essential home repairs

Essential home repairs

£500 can help provide critical repairs to homes in Iraq to protect against the elements. 

Your Impact

Your donations transform grief into healing 

By providing children with the resources they need, we can unlock their infinite potential, lift them out of poverty, and enable them to lead better lives. Every child deserves equal opportunities to learn, explore, and believe in the endless possibilities of their future.

Iraq

Iraq

Over 98,000 orphaned children are receiving comprehensive care in addition to monthly financial support in Iraq. 

Afghanistan & Ghana

Afghanistan & Ghana

Over 600 orphaned children in Afghanistan and Ghana are registered with Al-Ayn, receiving monthly financial aid to lift them out of poverty. 

Helping children like Hasibullah this winter 

I don’t like the cold weather, last winter, I prayed in silence to God. I prayed for warm clothes, a warm home, and a proper heater.
11-year-old Hasibullah from Afghanistan.

Winters have always been difficult for Hasibullah and many other children in Afghanistan. But thanks to your support, we can make a difference in their lives. With the help of our supporters, children like Hasibullah will be receiving essential winter supplies, including warm clothes, blankets, and heaters to stay warm and protected during the cold winter temperatures. 

Join us in spreading warmth and hope this winter. Your generous contributions can make a world of difference.  

Gift warmth to orphaned children

Not everyone is safe and warm this winter. 

Temperatures in Iraq are close to freezing at night, and many homes cannot keep the cold air out. 

This winter, you can help orphaned children in Iraq to build happy memories in a secure, warm home. 

Give the gift of warmth and transform the lives of entire families this winter. Donate towards critical house repairs today. 

The Support and Blessings of Al-Sayyid Al-Sistani

Since its establishment over a decade ago, Al-Ayn has enjoyed the direct support and blessings of Al-Sayyid Al-Sistani. This encompasses his authorisation to receive religious dues and donations. The official and latest Authorisation (Ijaza) from his eminence can be read in full by clicking the link below.

Frequently Asked Questions

What is the Al-Ayn Winter Appeal?

Al-Ayn’s Winter Appeal is an annual campaign that aims to provide essential support and assistance to vulnerable orphaned children and families during the winter season in Iraq and Afghanistan.   

The winter season can be particularly challenging for those who are already experiencing hardship. Harsh weather conditions, limited access to warm clothing, and increased living costs can place a significant burden on individuals and families who are struggling to make ends meet. Al-Ayn aims to alleviate some of these challenges by providing necessary resources and support. 

Where will my donation be spent?

You have the option to select how your donation will be utilised. It can be directed towards funding vital home repairs or purchasing warm clothing for orphaned children in Iraq. Additionally, you can contribute towards providing warm clothes, heating, or blankets for orphaned children in Afghanistan as part of our winter appeal. 

Please note that any excess funds received for Al-Ayn’s Winter Appeal will be allocated to Al-Ayn’s Orphaned Children Fund. The fund will be spent on the different needs of orphaned children and their families and mothers, in Iraq, Afghanistan and Ghana, as needed. 

How can I receive more information?

If you have specific questions or need more information about the Winter Appeal, visit our contact page to find out how to get in touch.