Zakat Distribution from an Axiological Perspective


Khairiah Mohd Yassin

DOI10.5110/77. 1131               Page:   236-249          Vol: 19    Issue: 03   Year: 2024

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Zakat is the third pillar of Islam, which must be fulfilled by Muslims who are able and meet the conditions as stipulated by Islamic law. The zakat obligation fulfilled by the zakat payers is indeed capable of improving the economy of the community and the country. However, the current situation of the Muslim community in Malaysia is still in a bad state, apart from making the government (at the state and federal level) apprehensive because many families belong to the hardcore poor, i.e., household income below two thousand ringgit or less a month. On the one hand, this situation may reflect the inefficiency of zakat institutions in Malaysia in implementing zakat distribution procedures smoothly and systematically because each institution receives a large amount of collection, which increases every year. On the other hand, some hardcore low-income families may have been neglected or yet to receive any assistance, including zakat assistance that they are entitled to. Therefore, in examining the zakat distribution issue, this study is presented to meet the following two objectives. First, to investigate the concept of zakat distribution in terms of etymology and terminology. Secondly, to analyse the philosophy of zakat distribution from the perspective of axiology – a value system based on the Islamic framework. The research applied the qualitative method by focusing thoroughly on the literature review in the data collection process. For data analysis, textual analysis of data and facts was obtained from relevant library documents. Preliminary findings of the study found that the distribution of zakat is a procedure of distribution or giving zakat to asnaf under the management and administration of the state government, i.e., institutions appointed by the Yang Dipertuan Agong (for non-sultanate states and territories), and by the Sultan for states covered by Sultan or King. The implications of this study are refined to strengthen the zakat distribution procedure (conceptually and practically) of every zakat institution in Malaysia, including in the state of Kedah.


Zakat Distribution, Philosophy, Axiology, Zakat Institution, Distribution Procedure

Received: 05 March 2024

Accepted: 21 March 2024

Published: 29 March 2024