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Example; There are two individuals, one of whom is MR. SIMPLE and the other one MR. GHANI. Their yearly (annual ) income and expenses are as follows: (for each of them) DHS Mr. Simple – Income from Employment 120,000 Mr. Ghani - Income from Business 120,000 The annual expenses of each of them are as under: DHS 1st year Halaal Food and Clothing for self & family 60,000 House Rent 10,000 Electricity 3,000 Water 3,000 Sundry Items including soaps, blades etc 3,800 Hair Cut & beard trimming /shaving off by barber 200 Purchase of T.V. for Home 2,000 Total Annual Expense 82,000 NOTES: (a) At the end of the first year both have un-used food items (ration) in their homes worth Dhs:1,000/=. (b) Mr. Simple keeps beard and only trims beard or gets it trimmed by the barber. But Mr. Ghani shaves off his beard himself or gets it done by the barber. The amount s spent on blades, soaps, water, shaving machine, shaving creams and paid to the barber for shaving of the beard of Mr. Ghani and trimming the beard of Mr. Simple amounts to Dhs:500/= to each of them annually. (c) Mr. Simple uses his T.V. for hearing essential world news only but Mr. Ghani hears songs and also observes movies on his T.V.. The electricity charges for such observation and T.V.licence for such sites incurred by Mr. Ghani amounts to Dhs:500/= per annum. THE AMOUNT OF KHUMS PAYABLE BY EACH OF THEM WILL BE CALCULATED AS UNDER.

1ST YEAR. MR.SIMPLE MR.GHANI DHS DHS Cash Saving (Annual Income less Expenses :100,000 less 82,000) 38,000 38,000 Add Value of un-used Ration at Home 1,000 1,000 Haraam Expenses: Amount used for shaving off beard - 500 Cost of T.V. – used in Haraam - 2,000 Cost of TV Licence,electricity etc for TV - 500 ______ _____ TOTAL AMOUNT ON WHICH KHUMS IS PAYABLE 39,000 42,000 20% Khums 7,800 8,400 Total Mukhammas amount 1st year 31,200 33,600 Actual Cash Saving :Mr. Simple 38,000 less 7,800 30,200 Mr. Ghani 38,000 less 8,400 29,600

The second year the income position was the same but no TV was purchased again and the value of un-used Ration in the house of each one of them was Dhs:500/=. The amount on which Khums is payable will be calculated as follows. Before going further , please note that Mr. Ghani had to pay Dhs:600/= more in Khums than Mr. Simple Which is Khums on Purchases of items and expenses used for Haraam purposes . 2nd Year Mr. Simple Mr.Ghani DHS DHS SINCE BOTH WILL SEE THEIR TOTAL CASH SAVINGS SO THE ASSESSMENT OF TOTAL SAVING FOR KHUMS WILL BE AS UNDER: Cash Saving 1st year as mentioned on Page 1 30,200 29,600 Cash Saving 2nd year before payment of Khums (120,000 less 82,000) 38,000 38,000 Un-used Ration in the House 500 500 Add HARAAM EXPENSES & PURCHASES TODATE Amount used for shaving off beard 1st year Dhs: 500 2nd year “ 500 = 1,000 Cost of TV purchased last year = 2,000 Cost of TV licence & Electricity etc used for it 1st year “ 500 2nd year “ 500 = 1,000 ________ _______ 68,700 72,100 LESS Mukhammas amount 1st year (as per Sheet 1) 31,200 33,600 NET AMOUNT ON WHICH KHUMS PAYABLE FOR 2ND YEAR 37,500 38,500 20% Khums 7,500 7,700 Mukhammas for the 2nd year 30,000 30,800 TOTAL MUKHAMMAS 1ST Year 31,200 33,600 2nd Year 30,000 30,800 61,200 64,400 ACTUAL CASH SAVINGS FOR 2 YEARS 1st Year as shown on Page 1 30,200 29,600 2nd Year Mr. Simple (38,000 less 7,500) 30,500 2nd Year Mr. Ghani (38,000 less 7,700) 30,300 ______ ______ Total Cash Savings 60,700 59,900 You will observe that after adding 1st and 2nd years’ Haraam Expenses to the Actual Cash Savings for the two years and thereafter deducting the Full Mukhammas at the end of previous year, the result is that Mr. Ghani has to pay only Dhs:200/= more than Mr. Simple. This is the Khums on Haraam Expenses of Mr. Ghani in the second year – i.e. Dhs: 500/= + 500/= = 1,000/= ( 1/5th of 1000/= is Dhs:200/=) Accordingly, in the third year Mr.Ghani will have to add the previous two years’ Gross Haraam Expenses with Haraam Expenses of the third year to arrive at the calculation of saving before deducting the total Mukhammas amount from this amount for arriving at the figure on which Khums is payable in the third year. This procedure of adding all previous years’ Haraam Expenses will continue indefinitely. You will note that in the Cash Savings also the amount of Mr. Ghani is less than Mr. Simple’s Cash Savings by Dhs:800/=. This accounts for Khums paid on Haraam Expenses by Mr. Ghani in the 1st and 2nd year being Dhs:600/= and Dhs:200/= respectively. Please Note that the savings need not necessarily be in the form of Cash, it may be in the form of gold etc which the person may have bought for saving puroses.

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