Khums Calculation

Surplus

Amount you own, in US Dollars ?

Calculated on your khums due date.

Equivalent amount, in US Dollars, 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

Finding Purpose in Muharram Giving

30 June 2025

Finding Purpose in Muharram Giving

How your mercy this sacred month can change the lives of orphaned children

Muharram is a time unlike any other. It is a sacred month of remembrance, grief, and spiritual reflection. As we mourn the tragedy of Karbala and honor the sacrifice of Imam Hussain (AS) and his family, we also have the opportunity to look around us – to see the pain and loss that still exists in our world today.

Nowhere is that loss more visible, more raw, than in the lives of orphaned children.

In Iraq, Afghanistan, and Ghana, children are waking up every day to a world without their parents. Many have lost their fathers in conflict, poverty, or crisis. Others have watched their mothers struggle to survive, with little to no support. Their grief is often quiet. Their needs, immense.

But your giving this Muharram can give that grief meaning – and that need, mercy.

From Mourning to Meaningful Action

At Al-Ayn, we believe that remembrance must move us to action. That mourning is not only a personal experience, but a communal responsibility. And through our Orphaned Children Fund and Child Sponsorship program, you can transform your Muharram giving into purposeful impact.

Meaningful Ways to Observe Muharram

This sacred month is not only a time to mourn but also a time to act with compassion. Giving charity, helping the vulnerable, and sponsoring orphaned children are among the highly recommended deeds that reflect the lessons we have learnt from the family of the Prophet (SAWW).
Your support doesn’t just offer food or shelter. It offers compassion.

Iraq: The Lingering Shadow of Conflict

Within Iraq, generations have grown up in the aftermath of war and political instability. The consequences are deeply embedded – not just in buildings or economies, but in the hearts of children who have lost everything.

Over 100,000 orphaned children are currently under Al-Ayn’s care in Iraq alone. Many have experienced displacement, trauma, and severe poverty. With your support, we’re able to offer them more than survival – we offer a pathway to healing.

Through our sponsorship model, children receive:

Monthly financial support
Access to education and school materials
Psychological rehabilitation
Medical care
Home repairs and safe housing

All delivered with dignity, and tailored to each child’s unique needs by trained professionals on the ground.

Afghanistan: Navigating Crisis and Hunger

In Afghanistan, where nearly the entire population faces some form of food insecurity, orphaned children are among the most at-risk. A country already facing poverty and restricted infrastructure is now grappling with one of the world’s worst humanitarian crises.

But your giving can cut through that crisis.

Al-Ayn is establishing a growing presence in Afghanistan – providing support to widowed mothers, distributing urgent aid, and building sustainable services for children who would otherwise be left behind.

A donation of just $72 can support a widowed mother for an entire month. A sponsorship of $70/month can completely change the outlook of a child’s life.

Ghana: The Hidden Struggles of Poverty

In Ghana, the effects of poverty are quieter – but no less devastating. Children in underserved regions are 40% more likely to live in poverty than adults. Many orphaned children live in overcrowded housing, lack access to safe and nutritious food, and are forced to drop out of school to help their families survive.

Your donation to the Orphaned Children Fund helps us expand essential services in Ghana. From education and healthcare to safe shelter and nutrition – you’re building a better foundation for a future often denied to children who lose a parent too soon.

And through sponsorship, you provide long-term, consistent care tailored to the specific challenges children in Ghana face – all for just $65/month.

What is Muharram in Islam?

Muharram in Islam is one of the four sacred months in the Islamic calendar. It also holds deeper meaning as the month of mourning for the tragedy of Karbala.

Imam Hussain (AS), the grandson of Prophet Muhammad (PBUH), stood for justice, truth, and humanity. Giving charity and partaking in charitable actions during Muharram is an act of faith, echoing the very values Imam Hussain (AS) embodied.

Why Give in Muharram?

Because in this month, we remember the children of Karbala.

Because when we honor Imam Hussain (AS), we also honor the values he gave his life for: justice, mercy, and standing with the vulnerable.

Because this is the time to pause. To reflect. To act.

When is the 10th of Muharram? As noted, in 2025, the day of Ashura – the 10th of Muharram – will likely be observed on July 6, 2025, marking the most significant day of remembrance in this sacred month.

When you give during Muharram, your donation becomes more than charity – it becomes an expression of faith, a bridge between remembrance and renewal.

This Muharram, witness the struggle of orphaned children and empower their path forward.
Support the Orphaned Children Fund
Sponsor a child in Iraq, Afghanistan, or Ghana