| Summary: | The cost of living puts pressure on students, especially with the rising prices of food and non-food essentials, including tuition fees, transportation, and healthcare. This serves as an indicator for determining the had kifayah (zakat poverty line) that will be considered in zakat distribution. The diversity of factors that determine the had kifayah makes it somewhat challenging to select those deserving of assistance. This study aims to propose a had kifayah model for asnaf (a party that is eligible to receive zakat) students at UiTM Kelantan Branch. The study’s respondents consist of 168 asnaf students from UiTM who have applied for zakat assistance. This survey was analyzed using the Statistical Package for the Social Sciences (SPSS) to obtain data specifically related to the measured elements for assessing the had kifayah. The study findings indicate that the income of students and their families is lower than their expenses, indicating financial challenges. The correlation shows a weak positive relationship between student income and expenses. Regression analysis demonstrates a positive relationship between student expenses and student income, as well as a positive relationship between family expenses and overall income. The trend in student expenses exceeds their income. This study emphasizes the need to assess students’ expenditure aspects when determining their had kifayah to ensure accurate evaluation of asnaf recipients. The findings obtained will assist in calculating the had kifayah based on current calculations that consider important needs. The proposed had kifayah model will specifically help UZSW (UiTM Zakat Collection Centre) select asnaf students who are genuinely deserving of appropriate distribution. © The Author(s), under exclusive license to Springer Nature Switzerland AG 2024.
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