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

Why do Muslims Fast in Ramadan?

20 December 2025

Discover why Muslims fast during Ramadan, explore the spiritual, moral, and social reasons behind fasting in Islam and how it brings believers closer to God.

The Sacred Month of Ramadan

Ramadan is the holiest month in the Islamic calendar, a time of reflection, worship, and spiritual renewal. It is the ninth month of the lunar calendar, observed by Muslims around the world through fasting from dawn to sunset. During this sacred month, Muslims abstain from food, drink, and marital relations during daylight hours. But fasting is not just about physical restraint; it is a spiritual act that strengthens faith and self-discipline.

What is the main purpose of fasting in Islam?

The primary reason Muslims fast in Ramadan is to obey Allah’s command. Fasting (known as ‘Sawm’) is one of the Five Pillars of Islam, making it a fundamental act of worship. The Qur’an states:
“O you who believe, fasting has been prescribed for you as it was prescribed for those before you, that you may attain Taqwa (God-consciousness).” – Qur’an 2:183
This verse shows that fasting is a divine command intended to nurture Taqwa – awareness of God in all aspects of life. It teaches believers self-control, patience, and gratitude, reminding them of their dependence on Allah.

What are the 5 benefits of fasting?

Many ask, why did Allah want us to fast? The reason is, fasting in Ramadan purifies the soul and renews one’s relationship with Allah. By refraining from daily comforts, Muslims experience humility and develop empathy for those who face hunger regularly. It is a time for increased prayer, recitation of the Qur’an, and acts of charity. Below are some of the benefits of fasting:

It cleanses the heart from arrogance and greed, allowing spiritual light to enter. Through self-discipline, believers strengthen their willpower and increase their capacity for compassion and forgiveness.

Another reason Muslims fast is to cultivate empathy and unity within the community. When everyone – rich or poor – experiences hunger together, it breaks down social barriers and nurtures compassion. Muslims are encouraged to give generously during Ramadan, especially to those in need, through acts of Zakat (obligatory charity) and Sadaqa (voluntary giving).

Sharing food at Iftar (the meal to break the fast) creates a sense of togetherness and joy. Communities gather in Mosques, homes, and public spaces, strengthening the bonds of faith and friendship.

Ramadan is also a time for personal growth and self-reflection. Muslims use this period to overcome bad habits, control and develop better character. Fasting trains the mind and body to resist temptation and focus on what truly matters – spiritual and moral excellence.
Muslims fast in Ramadan not only to fulfill a religious obligation but to grow closer to Allah, strengthen their faith, and purify their hearts. It is a month of mercy, forgiveness, and blessings – a spiritual reset that inspires believers to live with gratitude and compassion throughout the year.

What is the true purpose of fasting in Ramadan?

Beyond abstaining from food and drink, fasting in Ramadan is a spiritual journey – one that refines the heart, strengthens discipline, and creates empathy for those in need. It reminds us that our sustenance comes from Allah (SWT) alone and that true fulfillment lies not in what we consume, but in how we give, serve, and remember Him.