Khums Calculation

Surplus

Amount you own, in Australian Dollars ?

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) 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

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With over 19 Sadaqa Jariya projects across Iraq, the opportunities are endless.

What is Sadaqa Jariya?

“Sadaqa Jariya” literally translates as “flowing/ongoing charity” from Arabic.

It is one of the most powerful ways of giving in Islam since the benefits of this type of charity are reaped not just by the recipient, but also by the giver. At Al-Ayn, we use it to create long-lasting change in the lives of orphaned children in Iraq.
We start here and now—the first step is to provide children with the psychological rehabilitation they so desperately need in the aftermath of war.

Then, we focus on their future.

Through creating a safe space for learning, we enable children to gain valuable life skills that can open doors to employment in the future and a greater quality of life, in general.

The benefits of giving Sadaqa Jariya are profound: not just multiple rewards for one single act of charity, but rewards that extend to our time in the Hereafter.

“Only three things follow a man after his death; Sadaqa that he has contributed in his life and which continues after his death (Sadaqa Jariya); a good tradition that he started which is acted upon after his death; or a virtuous descendant who prays for him.” – Imam Al-Sadiq (as)

Multiply your blessings either through a general Sadaqa Jariya contribution or towards a specific, eligible project.

Sponsor A Luminous Stars Centre

For the last 15 years, Al-Ayn has built a grassroots community that serves and empowers orphaned children and their families.

The Luminous Stars centres provide orphaned children with a second chance at life. Each centre aims to rebuild the lives of orphaned children and youth by providing access to psychological rehabilitation and vocational training workshops to allow for orphaned youth to transition into adulthood.

Vocational Training and Psychological Rehabilitation

At Al-Ayn, we strongly believe that mental health matters. That is why psychological rehabilitation has been at the forefront of our mission for years. Though over 1700 cases have already been registered, many more children are awaiting critical interventions to address their various mental health needs.

The Psychological Rehabilitation clinics at 12 Luminous Stars Centres in Baghdad, Basra, Diwaniya, Muthanna, Najaf, Karbala, Al-Hilla, Diyala and Wasit, not only improve access to vital care for orphaned children wherever they may live but also deliver essential vocational training workshops to children who are gifted outside of a formal academic education, so they can find their true career path.

Hikayati

Centre for Personal Development, Education and Recreation.

Our vision is that every orphaned child deserves a fair start in life. Through Hikayati, we can give children the necessary tools to realise their potential.

The Hikayati (My Story) centre will enable us to provide children with personalised programmes that enhance their wellbeing and create life opportunities through a combination of education, play, coaching, therapy, and spiritual guidance.

Location: Najaf, Al-Adala Neighbourhood
Size: 1,350 square metres over 8 floors

The centre will include a library, theatre, swimming pool, counselling rooms, an art therapy workshop, a roof garden and more.
The costs of this centre have been covered and it is in its final stages of construction. Watch this space for updates!

Did you know you can give Sadaqa Jariya on behalf of a deceased loved one?

The blessings of this type of charity continue in the Hereafter.

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The Impact of Your Sadaqa Jariya

Al-Ayn (Iraq) has built various housing complexes across Iraq.

However, with the major housing crisis, many families await decent accommodation. Below are examples of completed projects.

A Residential Complex in Al-Maamil District in Baghdad. It consists of 8 residential units.
A Residential Complex in Baghdad, which consists of 28 residential units currently housing families in need.
A Residential Complex, located in the holy city of Najaf, consists of 66 residential units and has also recently been handed to eligible families living in dire housing conditions.

With many families awaiting a place to call home, the need continues. This is why further housing complexes are being built across Iraq on donated land. These donations are either left for the benefit of the children in the wills of supporters of Al-Ayn or donated by generous individuals during their lifetime in their names or on behalf of loved ones.

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