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Muharram 2026 

Surplus

?
Calculated on your khums due date.
Equivalent amount, in Australian 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$

Email me Khums report
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This Muharram, help us end poverty for orphaned children

Muharram is a reminder that the legacy of Imam Hussain (AS) lives on through how we care for those left vulnerable today.
This Muharram, Al-Ayn’s mission is clear: to reach more orphaned children living below the poverty line across Afghanistan, Iraq, and Ghana, and lift them out of poverty. You can lift a child out of poverty through monthly sponsorship, or support a child for a set period – two weeks, four weeks, or more.

I want to sponsor an orphaned child monthly

I want to support an orphaned child for a set period

What does monthly sponsorship provide?

Built on more than 20 years of field experience and research, Al-Ayn’s pioneering sponsorship programme is designed to help lift orphaned children and their families out of poverty through long-term, targeted support. The monthly support provided to guardians can help cover:

More Than Financial Support

For over two decades, Al-Ayn has developed a six-pillar comprehensive care model designed around the long-term wellbeing of orphaned children.
Alongside financial assistance, children and their families can access specialist services including:

Muharram Fund

Support a Child While They Await Sponsorship

xxx children are currently waiting to be sponsored. The Muharram Fund helps provide immediate care for orphaned children currently awaiting sponsorship, helping cover essential needs during this critical period.

Support a child waiting to be sponsored

Can help provide 2 weeks of support

$60

Can help provide 1 month of support

$115

Can help provide 6 weeks of support

$175

Supporting Orphaned Children Across Three Countries

Since 2006, Al-Ayn has helped lift more than 224,000 orphaned children and their families across Iraq, Afghanistan, and Ghana out of poverty. Today, Al-Ayn continues reaching families in regions where long-term support remains urgently needed.

Afghanistan

Afghanistan remains one of the world’s most severe humanitarian crises, with millions continuing to face poverty and instability. Drawing on more than 20 years of experience in Iraq, Al-Ayn provides orphaned children in Afghanistan with access to long-term support and greater stability.

Across Afghanistan, many widowed mothers are raising orphaned children with little to rely on beyond their own resilience.

In remote and underserved communities, families are facing daily hardship without reliable long-term support. Through its field teams and outreach efforts, Al-Ayn continues identifying and supporting orphaned children living in some of Afghanistan’s most vulnerable regions.

This Muharram, help extend sponsorship and specialist care to more orphaned children in Afghanistan.

Sponsor a Child in Afghanistan

Make a one-time donation

GHANA

More than 500 orphaned children in Ghana are currently under Al-Ayn’s care, receiving monthly financial support, food assistance, access to healthcare, educational aid, housing support, and more. Widowed mothers may also receive legal support services where needed.

Our teams are continuing to expand their reach across northern Ghana, where many families face severe poverty and hardship.

Sponsor a Child in Ghana

Make a one-time donation

IRAQ

More than 108,000 orphaned children across Iraq receive targeted long-term care through Al-Ayn’s specialist support services.

Across Iraq, Al-Ayn’s 15 Luminous Stars Centres provide more than 108,000 orphaned children and their families with access to specialist services each month through our six-pillar comprehensive care model.

Services include:

  • Financial aid
  • Medical services
  • Educational support
  • Psychological rehabilitation
  • Vocational training
  • Seasonal aid

Designed around child-centric care, many centres also include dedicated play rooms and free shopping malls where children can choose essential items in a safe and welcoming environment.

Sponsor a Child in Iraq

Make a one-time donation

Stories of Hope

Behind every statistic is a child, a family, and a journey shaped through long-term care.

Naba’s Story

A journey shaped through long-term care and opportunity

Abdul Rauf’s Story

Supporting a child through hardship and healing

Samira’s Story

From uncertainty to stability through long-term support

Dr Nazar’s Story

From orphaned child to medical professional.

Sponsor a Child as a Group

Child sponsorship can also be shared between friends, family members, colleagues, or community groups.

One person becomes the lead sponsor while others contribute monthly or annually towards the sponsorship.

Group Sponsorship is designed to make long-term support more accessible while helping more orphaned children receive the care they need.

Endorsed by Al-Sayyid Al-Sistani

For more than 20 years, Al-Ayn has operated under the authorisation and guidance of Al-Sayyid Al-Sistani to receive and distribute religious dues in support of orphaned children and their families.

This includes Sadaqa, Sadaqa Jariya, Khums, and other eligible religious donations directed towards long-term care, specialist services, and support for vulnerable families.

This authorisation reflects Al-Ayn’s commitment to transparent, Sharia-compliant processes and trusted care developed over more than two decades of supporting orphaned children.

Read the Ijaza Make a Donation

Your Donations, Our Trust

Every donation entrusted to Al-Ayn is treated as an Amanah – a responsibility carried with integrity and transparency.

From documenting families and assessing need, to distributing support and monitoring long-term outcomes, Al-Ayn’s teams work closely with orphaned children and their guardians to ensure support reaches those who need it most.
Developed over more than 20 years, these transparent processes have helped Al-Ayn deliver long-term care with accountability and trust — helping build one of the region’s largest support programmes for orphaned children and their families.

FAQ

When is Muharram 2026?

Muharram 2026 is expected to begin around 17th June 2026, subject to moon sighting and regional announcements.

What is the Muharram Fund?

The Muharram Fund helps provide urgent support for orphaned children currently awaiting permanent sponsorship.

Unlike sponsorship, which provides ongoing monthly support, the Muharram Fund is a one-off contribution designed to help bridge immediate needs.

How does Group Sponsorship work?

Group Sponsorship allows multiple people to contribute towards the sponsorship of one child. One person acts as the lead sponsor while others contribute monthly or annually.

Can I cancel my sponsorship?

Yes. You can cancel your sponsorship at any time by contacting our team. We kindly request a minimum of four months’ notice for cancelling a sponsorship. This allows us sufficient time to make necessary adjustments, and to allow enough time to find an alternative sponsor.

How does my money reach the child?

Al-Ayn’s field teams work directly with orphaned children and their guardians through established verification and distribution processes.

Monthly financial support is provided directly to mothers or guardians, while ongoing social care follow-up helps ensure families continue receiving the support they need.

Why is sponsorship more than other charities?

Al-Ayn’s sponsorship programme is designed around long-term care tailored to the unique needs of orphaned children and their families.

Drawing on years of field experience and research, Al-Ayn works to provide a level of support designed to help lift families out of poverty – combining monthly financial assistance with access to healthcare, education support, psychological rehabilitation, vocational training, seasonal aid, and ongoing social care services.

Are donations Sharia-compliant?

Yes. Al-Ayn is authorised by the office of Al-Sayyid Al-Sistani to receive and distribute religious dues, including Sadaqa, Sadaqa Jariya, Khums, and other eligible Islamic dues.

All support is distributed through transparent, Sharia-compliant processes developed over more than 20 years of supporting orphaned children and their families.

How do I add Afghanistan to my existing sponsorship?

If you already sponsor a child in Iraq, you can add an additional sponsorship in Afghanistan by contacting our team or selecting Afghanistan during the sponsorship process.

A Child Is Waiting for Support

This Muharram, your sponsorship can help provide long-term support to an orphaned child in need. Join a journey of care that continues far beyond this month.