Kifayah Limits and the Determination of Asnaf Among the Poor and the Needy Based on Practicing Zakat Institutions in Malaysia

• Published in: Contributions to Management Science
• Main Author: Junoh N.; Mustapha A.M.; Jusoh N.A.M.; Safie S.; Saleh M.S.M.
• Format: Book chapter
• Language: English
• Published: Springer Science and Business Media Deutschland GmbH 2023
• Online Access: https://www.scopus.com/inward/record.uri?eid=2-s2.0-85166116753&doi=10.1007%2f978-3-031-27296-7_54&partnerID=40&md5=eb4509f02c6cadb4467dbfa80ab8517d

Allah SWT has ordained zakat as one of the cornerstones of Islam. It is a strategy for redistributing wealth from the rich to the poor in a community in an effort to reduce socioeconomic imbalances. Every Muslim who belongs to the asnaf group is entitled to a portion of the zakat distribution. The selection of asnaf needs to be properly evaluated to ensure that zakat funds are channelled to the deserving and the needy. However, when the COVID-19 pandemic hit, the asnaf group was seen to be increasing and in need of special assistance from the responsible institutions. In determining this kifayah limit, zakat institutions differ in size based on several identified elements. Thus, this study aims to identify the elements in the kifayah limit model practiced by Zakat Institutions in Malaysia. This study uses a qualitative method that is data collection through library methods and data analysis through document analysis, especially data from the official website of State Islamic Religious Council (MAIN) and other zakat institutions in Malaysia. Data analysis through document analysis can provide information relevant to the issues and problems studied. Comparative analysis was also conducted to produce kifayah limits that are truly relevant to the status of asnaf nowadays. The study‘s results indicate that establishing kifayah limits can enable a more precise and systematic evaluation of the position of eligible asnaf to receive zakat assistance, and thus facilitate the distribution of zakat to those who are qualified and in need. © 2023, The Author(s), under exclusive license to Springer Nature Switzerland AG.