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

Understanding Fidya and Kaffarah: Fulfilling Your Duties in Ramadan

09 April 2024

The holy month of Ramadan involves many obligations, the most notable of which is abstaining from food and drink.

For those who did not fast in Ramadan (intentionally, unintentionally, deliberately, or out of necessity), there are additional obligations to fulfil, which involve performing actions in place of the fast.

And these obligations come under two categories: Fidya and Kaffarah.

Anybody who did not fast (minus pre-pubescent children) must pay either a Fidya or Kafarrah, depending on the circumstances and context behind their non-fast.

In this blog, we will expand on the concepts of Fidya and Kaffarah to enable you, the reader, to identify and fulfil these obligations, should they apply to you.

The basics of Fidya

Fidya, derived from the Arabic root ‘Fada’ meaning ‘to redeem’ or ‘to ransom,’ is a compensation paid by those who cannot fast during Ramadan due to valid reasons.

Examples of people who qualify for Fidya include:

Pregnant women who are approaching their time of delivery during Ramadan
Breastfeeding mothers
People with a long-term illness
People who missed a fast for a valid reason but did not make up that fast before the following Ramadan

Each one of these categories has to pay a Fidya for each day of fasting they missed and make up each fast before the next Ramadan.

The only exceptions are people whose circumstances permanently stop them from fasting. For example, people with chronic illnesses. These people still need to pay Fidya but do not need to make up the fast.
According to Al-Sayyid Al-Sistani, each Fidya constitutes giving a poor person 750 grams of rice, wheat, barley, bread, or other staple food. Thanks to charities such as Al-Ayn, you don’t need to prepare 750 grams of food to distribute yourself. You can simply donate the value of the food online. As of 2024, one Fidya is $1.25, and rest assured, your Fidya will go to those who meet the criteria.

Why do we have to give Fidya?

“Why do I have to pay compensation for fasts I missed due to factors outside of my control?” is a natural question that may spring to your mind.

Upon reflection, there are three reasons for the Fidya.

On the first level, Islamic law dictates that every act has a replacement act if the original act cannot be carried out.

For example, if one cannot find water to perform ablution, they must use soil.

In the same way, the act of being unable to fast during Ramadan has a replacement. Although some liable for Fidya still need to make up the fast outside Ramadan, an action still needs to be performed in place of fasting during the month, which is the Fidya.

On the second level, it’s a way to earn the same rewards in Ramadan as the fasting person. Allah’s (swt) justice dictates that nobody should miss out on the holy month’s blessings because they cannot fast.

Lastly, the Fidya system is in place to support the needy worldwide. In some cases, a $1.25 Fidya could feed a family for one night.

The basics of Kaffarah

Kaffarah, meaning ‘expiation’ or ‘atonement,’ is a prescribed way to compensate for the deliberate invalidation of a fast during Ramadan

Deliberate invalidation of a fast occurs when someone breaks a fast without a good reason. That is, they were under no due pressure, illness, or circumstance that necessitated breaking the fast.

There are two types of Kaffarahs

To fast for 60 days, in which 31 days should be continuous.
Give 750 grams of rice, wheat, barley, bread, or other staple food to poor/needy person for every fast missed (like Fidya)

Why does Kaffarah need to be paid?

It’s easier to understand why Kaffarah is necessary–because it’s the penalty to be paid for deliberately breaking a fast.

By paying the Kaffarah, you help a needy person while still benefitting from the holy month’s blessings.

When should the Kaffarah be paid?

Kaffarah should be paid as soon as possible, ideally within Ramadan, to benefit its recipients.

Easily pay your Fidya or Kaffarah with Al-Ayn

Al-Ayn provides a streamlined and secure platform for paying Fidya and Kaffarah, allowing donors to fulfill their obligations easily.

Contributions can be made through our online portal or bank transfer with the assurance that 100% of the funds go directly to those in need. Donors can specify their contributions as Fidya or Kaffarah, and Al-Ayn ensures the compliance and proper allocation of these funds in line with Islamic principles and under the instructions of Al-Sayyed Ali Al-Sistani.

I want to pay my Fidya/Kaffarah.