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

Qurbani 2025

05 May 2025

Qurbani: A Sacred Duty. A Lifeline for Orphaned Children.

Eid al-Adha is a time of devotion, reflection, and community. It commemorates the sacrifice of Prophet Ibrahim (AS), who was willing to give up his beloved son in obedience to Allah’s command. In response, Allah replaced the son with a ram, establishing Qurbani as a lasting tradition of submission and compassion. This sacred act reminds us of the importance of giving from what we love most.

But beyond the rituals and celebrations, Qurbani, also known as Udhiyya, is a powerful opportunity: to uplift, to nourish, and to honor those the world too often overlooks.

For thousands of orphaned children and vulnerable families in Afghanistan and Iraq, your Qurbani is not just a symbolic act – it’s a powerful gift.

Why Qurbani Matters More Than Ever

In many of the communities we serve, Eid is just another day. Poverty, war, and conflict have left families with little to celebrate, and no means to provide even a basic meal. In Afghanistan, the situation is especially dire:

• 14.8 million people face acute food insecurity

• 3.5 million children are malnourished

• And two-thirds of female-headed households cannot afford the most basic nutrition

In these conditions, meat is a luxury most families will never taste, unless someone steps in.

Widowed Mothers: The Forgotten Pillars

In Iraq, the burden of survival often falls on the shoulders of widowed mothers. Many have lost their husbands to decades of war, violence, or illness, and now face the unthinkable task of raising children alone in a society that often offers them little support.

With no breadwinner and limited access to employment, these women struggle daily to put food on the table. Qurbani brings more than just meat – it brings relief from hunger, a sense of normalcy, and a reminder that they are not forgotten.

The Impact of Your Qurbani

When you offer your Qurbani through Al-Ayn, you’re doing more than fulfilling a religious duty. You’re ensuring that orphaned children and their families, who are impacted by poverty, receive fresh, nutritious meat during Eid.
We offer Qurbanis in both Iraq and Afghanistan, with full ethical and religious compliance, including authorization from the office of Al-Sayyid Al-Sistani. Your Qurbani is performed according to Islamic guidelines, sourced locally, and distributed by trusted teams. Thanks to your support last year, we delivered thousands of parcels across the regions we serve, bringing much-needed joy and relief to the families under our care.

As you prepare your Qurbani this year, make your intention clear: not just to fulfill a ritual, but to emulate the trust of Prophet Ibrahim (AS) and to honor the sacred trust of caring for those in need.

You can choose where to give by clicking here.

Double Your Impact: Gift Eid Clothes to an Orphaned Child

While Qurbani provides nourishment, Eid gifts provide joy and restore dignity.

Last year, we were pleased to ensure that every single orphaned child under our care in Iraq received brand-new Eid clothes. For many, it was their first time receiving something new, and just for them.

This year, for $30, you can donate an Eid gift to an orphaned child, ensuring they feel loved, seen and remembered.

Act Today – Before It’s Too Late

The deadline to donate your Qurbani is 26th May. After this date, Qurbanis may be transferred to the following year.

As you prepare to celebrate Eid with your loved ones, let your sacrifice bring joy to families who have no one else. Let them know they are not forgotten.

Click here to get started.