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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. 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

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Sponsor An Orphaned Child

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Sponsorship Fund

Sponsorship Fund

Our Partial Sponsorship program helps us provide consistent monthly support to thousands of orphaned children who have not yet been matched with a private sponsor. Every penny is spent directly on the children and their families. It could help sustain a family in need of medical care, food support, clothing, and more. Donations that make a difference to the thousands of lives.

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Vocational Sponsorship

Vocational Sponsorship

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General Donation

General Donation

When you make a general donation, every penny is spent directly on the children and their families. It could help sustain a family in need of medical care, food support, clothing and more. Donations that make a difference to over 60,000 lives.

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Sadaqa

Sadaqa

In light of his general guardianship over orphaned children and the needy, Al-Sayyed Ali Al-Sistani has considered the act of placing money in Al-Ayn’s Sadaqa Boxes or giving electronic Sadaqa to Al-Ayn to be a transfer of ownership to him, on behalf of the orphaned children. Hence money placed in Al-Ayn’s Sadaqa boxes is considered Sadaqa Maqbootha (Received Sadaqa), and the rewards of Sadaqa are reaped immediately. Likewise, we are committed to ensuring that electronic Sadaqa donated to Al-Ayn, including on this page, (excluding transaction fees) achieves the status of Sadaqa Maqbootha (Received Sadaqa) by the end of the next working day*.

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Sadaqa Jariya

Sadaqa Jariya

Sadaqa Jariya is continual charity that continues to give blessings even after ones passing. It addresses urgent needs today whilst also transforming lives for years to come. Al-Ayn has various completed projects and others under construction.

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Luminous stars centers

Luminous stars centers

‘It is not enough for us to see the orphaned children fed and sheltered – we believe in sustainable solutions. We want to support them in transforming their tragic past to a bright future. Luminous stars centers actualize this vision.

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Khums

Khums

Khums describes a Muslim’s obligation at the beginning of a new Khums accounting year to pay one-fifth (20%) of their annual profit or surplus income. Khums plays an important part in the Islamic economic system, in preserving economic equilibrium and supporting charitable causes.

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Fidya & Kaffarah

Fidya & Kaffarah

Fidya is for delaying/not fasting due to illness and Kaffarah is for deliberately breaking the fast without a valid reason.

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Zakat

Zakat

Zakat is one of the five pillars on which Islam is built. As a form of charity, it helps provide for the poor and needy in society. Zakat donations received by Al-Ayn are utilised to provide essential support to orphaned children, primarily in the form of monthly financial allowances to lift them out of poverty.

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Zakat Al Fitra

Zakat Al Fitra

With the permission of Al-Sayyed Al-Sistani, Zakat Al-Fitra from the USA can be placed in Al-Ayn’s Sadaqa Boxes any time during the month of Ramadan, up to mid-day on the day of Eid (or Salatul Eid if one is praying it). Zakat Al-Fitra could also be paid on this page, whilst authorizing Al-Ayn to make the payment of Zakat Al-Fitra on your behalf.

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Afghanistan Fund

Afghanistan Fund

In Afghanistan, over 50% of the population is under 18 and they continue to face trauma due to war, conflict, displacement and poverty. There is an estimated 3.8 million children in Afghanistan who urgently need humanitarian aid. Al-Ayn is working on the ground to build sustainable and dignified services for orphaned children including monthly aid, food, health care, housing support and other essential needs. With your support, Al-Ayn can reach more orphaned children in urgent need.

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Africa Fund

Africa Fund

Your support has enabled us to build a community in Iraq that serves over 150,000 orphaned children. We are now working in Ghana to deliver aid and build sustainable services for orphaned children. You can support our various causes and we will update you as we expand further in Africa and other countries.

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