CONTESTS

1.INTRODUCTION ............................................................................................................... 2
2.SOURCES FROM AL-QURAN AND HADITH .................................................................... 2
2.1 SOURCES FROM AL-QURAN .................................................................................... 2
2.2 SOURCES FROM HADITH ......................................................................................... 3
3. OBJECTIVE OF ZAKAT .................................................................................................... 4
4.CONDITION OF ZAKAT .................................................................................................... 5
5. RECIPIENT OF ZAKAT .................................................................................................... 6
1. Al-Fuqara & Al-Masakin ( Poor & Needy ) .................................................................. 6
2. Al-‘Amilina ‘Alayha: Administrators of Zakat ............................................................... 7
3. Al-Mu’allafati-Qulubuhum: Reconciliation of Hearts .................................................... 7
4. Fir-Riqab: For those in Bondage ................................................................................. 8
5. Al-Gharimin: Those in Debt ........................................................................................ 8
6. Fi-Sabilillah: In the Cause of Allah .............................................................................. 9
7. Ibn as-Sabil: The Wayfarer ......................................................................................... 9
6. ISSUES OF ZAKAT IN MALAYSIA ................................................................................. 10
6.1 ISSUE OF ZAKAT FROM SALARY EPF ................................................................... 10
6.2 ISSUE 2 : DISABILITY STATUS AND DISABILITY (OKU) IN PAYMENT OF ZAKAT
ACCORDING TO THE ISLAMIC PERSPECTIVE ............................................................ 11
6.2.1 OBLIGATIONS OF ZAKAT ................................................................................. 11
6.2.2 THE CONCEPT OF OKU ACCORDING TO SYARA’ .......................................... 11
6.2.3 OKU FROM THE TERM OF THE TERM ............................................................. 12
6.2.4 DECLARATION OF ZAKAT FOR PUBLIC RELATIONS ..................................... 13
6.2.5 THE VIEW OF OKU NGOs ON PAYMENT OF ZAKAT PAY BY OKU ................ 14
6.3 ISSUE 3: COLLECTION OF ZAKAT WITHOUT PERMISSION, REVIEW OF SYARIAH
LEGISLATION PERSPECTIVE ....................................................................................... 15
6.3.1 SCENARIO OF ZAKAT COLLECTION IN MALAYSIA ........................................ 15
6.3.2 ZAKAT LEGISLATION IN MALAYSIA ................................................................. 16
6.4 ISSUES OF ZAKAT TO NON-MUSLIM ..................................................................... 16
6.5 ISSUES OF INEEFICIENCY( ISU PART KAU APA) .................................................. 21
7. CONCLUSION (SYIMI ) .................................................................................................. 22
8. BIBLIOGRAPHY ............................................................................................................. 23

1
1.INTRODUCTION

ٓ
١٨ َ‫س َٰ ٓى أُو َٰلَِئَِكَ أ َن يَ َُكونُوا مِ نَ ۡٱل ُمهۡ َتَدِين‬
َ َ‫ٱَّللَ َفَع‬ َ ‫ٱلَّزَك ََٰوة َ َولَ ۡم يَ ۡخ‬
َّ ‫َش إِ َّاَّل‬ َّ ‫صلَ َٰوة َ َو َءاَت َى‬ َ َ‫ٱَّللِ َو ۡٱليَ ۡو ِم ۡٱۡلٓخِ ِر َوأَق‬
َّ ‫ام ٱل‬ َّ ِ‫ٱَّللِ َم ۡن َءا َمنَ ب‬ َ َٰ ‫إِنَّ َما يَعۡ ُم ُر َم‬
َّ ‫س ِج َد‬

18. Only he shall visit the mosques of Allah who believes in Allah and the latter day, and keeps
up prayer and pays their zakah and fears none but Allah; so (as for) these, it may be that they
are of the followers of the right course.

‘Abd Allah ibn ‘Umar reports that the Prophet (peace be upon him) said: “Islam is based
on five (principles): To testify that none has the right to be worshipped but Allah and
Muhammad is Allah’s Apostle, to offer the prayers dutifully and perfectly, to pay Zakat, to
perform Hajj and to observe fast during the month of Ramadan.” (Bukhari)

Based on this evidences from al-quran and al-hadith, it is shown that zakat is very
important in islam. otherwise, it is obligation to all mulims to implement it because zakat is one
of the 5 pillars of muslims. Zakat institution is an integral part of the Islamic socio-economic
system.

In Malaysia zakat collection is institutionalized although it is a state matter. The

respective state authority involved in zakat administration carries out the following
responsibilities: promotion, collection and distribution of zakat; organized assistance to the
poor and needy; including other asnaf in accordance to guidelines prescribed by the Syariah.

2.SOURCES FROM AL-QURAN AND HADITH

2.1 SOURCES FROM AL-QURAN

‫علِيم‬
َ ‫سمِ ي ٌع‬ َّ ‫سَك ٌَن لَ ُهم ۗ َو‬
َ ُ‫َّللا‬ َ ‫علَي ِهم ِإ َّن‬
َ َ‫ص ََلَتََك‬ َ ‫ص ِل‬ َ ُ ‫ص َدقَةً َت‬
َ ‫ط ِه ُرهُم َوَتَُّزَ َكِي ِهم بِ َها َو‬ َ ‫ُخذ مِ ن أَم َوا ِل ِهم‬

Furthermore, the Qur’an mentions Zakat in general and the word amwal (i.e. property or wealth
or earning) is used as in the verse, “Out of their wealth take sadaqah thereby purifying and
sanctifying them.”1

Meaning from surah al-taubah is (Take a charity from some of their wealth, with the
alms you purify and purify them) from their sins, then the Prophet. take one third of their

1
Surah al-taubah 9:103

2
property then give it up (and pray for them). (Surely your prayer is the peace of the soul) mercy
(for them) according to an opinion that is meant for them is peace of mind because their
repentance is accepted. (And Allah is Hearing, Knowing).

ِ ‫َوَفِي أَم َوا ِل ِهم َح ٌّق لِلسَّاِئِ ِل َوال َمح ُر‬

‫وم‬

“In their wealth and properties is the right of the poor, the beggar and he who is in deprivation.”2

Meaning from this surah al-zariyat is (And in their possessions there is the right of the poor
who ask and the poor who do not beg for) because he kept himself from that act.

2.2 SOURCES FROM HADITH

‫ ( أ َ َّن‬:ِ‫ َوَفِيه‬,‫ِيث‬
َ ‫ث ُمعَاذًا رضي هللا عنه إِلَى اَليَ َم ِن ) َفَذََك ََر ا َل َحد‬ َّ ِ‫ ( أ َ َّن اَلنَّب‬:‫عن ُه َما‬
َ َ‫ي صلى هللا عليه وسلم بَع‬ َّ َ ‫ي‬
َ ُ‫َّللا‬ َ ‫ض‬
ِ ‫َّاس َر‬
ٍ ‫عب‬ َ ‫ع ِن اِب ِن‬
َ ََ
ِ ‫َاري‬ ُ ‫ َواللَّف‬,‫علَي ِه‬
ِ ‫ظ لِلبُخ‬ َ ‫ َفََت ُ َرد َفِي َفُقَ َراِئِ ِهم ) ُمَتَّف ٌَق‬,‫ َتُؤ َخذُ مِ ن أَغنِيَاِئِ ِهم‬,‫ص َدقَةً َفِي أَم َوا ِل ِهم‬
َ ‫علَي ِهم‬ َ ‫َّللا قَ ِد اَِفَت ََر‬
َ ‫ض‬ َ َّ َ

From Ibn Abbas r. that the Prophet Shallallaahu 'alaihi wa Sallam sent Mu'adz to the land of
Yemen - he continued the hadith - and in it (he said): "Verily Allah has made them obligatory
Zakat from their wealth taken from the rich among them and distributed to the poor among
them. " Muttafaq Alaihi and his lafadznya according to Bukhari.

2
Surah az-Zariyat ayat 19

3
3. OBJECTIVE OF ZAKAT

The objective of Zakat is a glorious objective of purification and upliftment. This is have been
record in al-quran (Surah Al-Taubah 9:103).

١٠٣ ‫علِي ٌم‬

َ ‫سمِ ي ٌع‬ َّ ‫َن لَّ ُه ۡ ۗم َو‬ٞ ‫سَك‬
َ ُ‫ٱَّلل‬ َ َ‫صلَ َٰوَتََك‬
َ ‫علَ ۡي ِه ۡم إِ َّن‬ َ ‫ط ِه ُره ُۡم َوَتَُّزَ َكِي ِهم بِ َها َو‬
َ ‫ص ِل‬ َ ‫ُخ ۡذ مِ ۡن أَمۡ َٰ َو ِل ِه ۡم‬
َ ُ ‫ص َدقَ ٗة َت‬

103. Take alms out of their property (zakat), you would cleanse them and purify them thereby,
and pray for them; surely your prayer is a relief to them; and Allah is Hearing, Knowing.

In this way, Zakat washes away sins and impurities in the same way that Salat washes
away sins and impurities. This is why it is mentioned in the sayings that Zakat carries the “dirt”
(awsakh) of people. Secondly,Allah created the worlds with the objective of worshipping and
praising Him.

Creation worships Allah using all their faculties and abilities, including physical, mental
and material forms of worship. Some financial worships of previous nations required them to
feed their material resources to a burning fire. Islam as the final and complete message
doesn’t allow wastage of resources. Therefore, all financial worships in Islam find their route
to the pockets of the poor and needy.

Supported by The Hadith of the Prophet (peace be upon him) enunciates this concept
very beautifully: “When a slave of Allah pays Zakat, the Angels of Allah pray for him in these
words: “O Allah! Grant abundance to him who spends (in Your cause) and destroy him who
does not spend and restricts to himself his wealth.”” (narrated by Bukhari)

Another objective that we can mentioned here is economic stability of islam. Zakat
helps in wealth redistribution among the communities and prevents accumulation of wealth in
the hands of few. Hairunnizam and Radiah reveal that by giving zakat redistribution of wealth
is ensured to avoid inequality prevalence. 3 Patmawati, stressed that zakat does not only
ensure social justice in the society but also mobilizes and makes resources available for the
poor4.

3
Hairunnizam, Wahid and Radiah, Abdul Kader(2010) “Localization of Malaysian Zakat Distribution: Perceptions
of Amil and Zakat Recipients” Seventh International Conference –The Tawhidi Epistemology:Zakat and Waqf
Economy, BANGI 2010
4
Patmawati, Ibrahim (2006) “Economic Role of Zakat in Reducing Income Inequality and Poverty in Selangor”
PhD thesis, Universiti Putra Malaysia.

4
4.CONDITION OF ZAKAT

1) ISLAM

The owner of the property must be a person who is a Muslim because zakat is disjointed to
Muslims only. Non-Muslims are not required to issue zakat because zakat is a worship to bring
closer to Allah SWT and manifest obedience as a servant.

2) FREE (MERDEKA)

Free from slavery. The issue of slaves does not arise today, but the terms of the conditions
are still maintained by the scholars as one of the obligatory obligations.

3) COMPLETE OWNERSHIP

Ownership of a property should be clear where no one else is entitled to it but himself. With
perfect ownership, a property is not subject to the rights of others. The owner is able to control
the property freely and the benefits of his return to the owner. Thus, it is not obligatory for
zakat to property that is not owned or owned by the public such as land waqf, baitulmal
property and so on. The conditions of perfect ownership are taken from the prophecies
concerning zakat that rely on the word property to its owner as the word of Allah (which means):

"Take some of their wealth into charity" 5

4) SHOULD SATISFY NISAB

It should be above the minimum level specified under category of wealth. For the category of
"Personal wealth", and of Live stock the individual shall be in possession of Nisab for one
whole lunar year. For the category of Agricultural produce, there is no holding period of one
lunar year required. As soon as the crop is harvested the Zakat should be calculated and paid.
If there are multiple crops in a year, Zakat shall be paid each time, provided, of course, that
the quantity of Nisab is satisfied. It should be remembered that Zakat is paid on agricultural
produce that can be stored over time. In other words, there is no Zakat on perishable
agricultural produce. Imam Abu Hanifa has an opinion that there is no Nisab for agricultural
produce. However, other scholars have defined it based upon the prescribed Nisab at the time
of Prophet Muhammad (Peace be upon him). This Nisab was five (5) Wasaq. Wasaq was a
volumetric measure. A Wasaq was equal to 60 measures of a Sa'. Since present day normal
measure for grain has changed to a measure of weight (such as a Kilogram), scholars have

5
Al-quran , Surah Al-Taubah (9) : 103

5
tried to define it in terms of weight of wheat of an average size. Yusuf Al-Qarzawi has
calculated it to be six hundred and fifty three (653) Kg of wheat.

5) HAVE ENOUGH HAUL

Simply haul means one year has passed over the property held in the year of Hijrah for 354
days or 365 years. Originally, the basis of the haul arrangement was according to the Hijrah
years, but since the use of the urufs in this day of the year still prevents the use of Hijrah years,
the practical calculation of zakat is more focused on the calendar year.

Haul is a condition and coordinator in zakat system. The haul requirement for some property
is the opinion of the majority of scholars and some of them argue the ijmak. However scholars
have stated that the haul requirement does not cover the entire zakat system in which it is
required for certain types of zakat like Gold, Business and Livestock. While Zakat Income,
Agriculture and Rikaz are not required to haul.

6) WEALTH SHALL BE OF THE POTENTIALLY GROWING KIND

Property that will be charged zakat must be a growing or potential treasure for growth. The
evolving nature of property is the property that gives return and income to its owner. Practically,
the ulama from time to time did not obligate zakat on animals that were used as vehicles,
residential houses, furniture, appliances, and others whose properties did not grow as they
were made solely for personal use. This condition is in fact parallel to the meaning of the word
'zakat' in Arabic which means adding and growing. This condition is derived from the hadith of
the Prophet (peace be upon him):

From Abu Hurairah RA, from the Prophet, he said: "There is no obligation of zakat on a Muslim
to his servant and not on his horse." (HR Bukhari & Muslim)

5. RECIPIENT OF ZAKAT

1. Al-Fuqara & Al-Masakin ( Poor & Needy )

According to the majority of jurists, the poor are those who do not have any assets and
have no means by which they can earn their living. However, the Hanafi jurists defined the
poor as those who have money lesser than the amount on which Zakat is payable. The poor

6
are worse than the needy in regard to satisfying their basic needs. However, some scholars
hold the opposite view.

According to the majority of jurists, the needy are the people whose earnings do not cover
their basic needs. However, the Hanafi jurists identified them as “those who have no earnings
at all.” The Hanafi and Maliki jurists consider them to be more deserving of Zakat than the
poor. However, the Hanbali and Shafi`i jurists put the poor as being more deserving of Zakat.
Actually, this dispute in categorisation has no effect, since both the poor and the needy are
among the categories entitled to receive Zakat.

2. Al-‘Amilina ‘Alayha: Administrators of Zakat

Prophet Mihammad SAW said his point;

"Unlawful charities for the rich except for the five men, who fight in the way of Allah, or amil
zakat, or those who are indebted, or someone who buys it with his property, or who is poor
among the poor, the poor is given Zakat, then he give it to the rich. "(HR Abu Daud).

Sayid Sabiq said,

"Amil zakat is a people appointed by the government or a government representative to collect

zakat from the rich. Including amil zakat is the person who cares for zakah treasures, cattle
shepherds and clerics working in amil zakat." (Fiqh Sunnah).

'Adil bin Yusuf al-Azazi said,

"What is meant by amil zakat is that the officers sent by the authorities to pay zakat from those
who are obligated to pay zakat, including amil are the people who take charge of the zakat
treasure as well as those who share and distribute zakat to those who are entitled to it. They
are the ones who are entitled to Zakah even though they are rich. "

Therefore, amil zakat is a person appointed or authorized by a Muslim leader or ruler

to take and distribute zakat. While the people (usually in the mosque or mushalla) and appoint
themselves as amil zakat non-amil zakat entities that are meant in syar'i to exclude amal zakat
who are entitled to zakat.

3. Al-Mu’allafati-Qulubuhum: Reconciliation of Hearts

7
 Muallaf is the abbreviation of Al-Muallaf Qulubuhum which means those who have
softened or softened their hearts to embrace Islam, those who have increased their faith, or
those who want to avoid evil. The property of the exchange group entitled to receive zakat is
divided into:

1- The unbelievers who have opened their hearts are inclined to Islam or those who are
expected to embrace Islam as it is considered to strengthen Islam.
2- Gentiles are expected to stop their crimes against Muslims.
3- Those whose faith is still weak because they only embraced Islam and so they did not
come out of Islam.

4. Fir-Riqab: For those in Bondage

The slave intended to receive zakat is Fi ar-Riqab or slave, whose property we zakatkan does
not mean we give to the boy, but to liberate the slave from slavery. In other words, zakat is
issued so that the slave is free and does not become a slave anymore.

Included in the slave class are:

First; Al-Mukatib; a slave who wants to be free from the employer or his master, by
paying a certain sum to the employer directly. Thus, we give zakat to this slave by helping to
pay by giving directly to the employer or handed over to the Budak. If the time of zakat (money)
is not used correctly by the servant, then we have the right to take it back.

Second; directly freeing slaves even though slaves themselves are not Al-Mukatib
(slaves who want independence).

Third; Muslims who become prisoners or hostages of infidels. Therefore, zakat here
can be used as a ransom for a Muslim to be freed.

5. Al-Gharimin: Those in Debt

Al-Gharim is a person full of debt and does not have the ability or difficulty to pay it.

First; The person who owes himself to his own good, then some of the conditions that must
be fulfilled by those who can be called Al-Gharim who are entitled to zakat are:

- Muslim
- Not included ahlul bait (family of Rasulullah SAW)
- Accidental debt to earn Zakat

8
 - That debt can make him jailed
- Debt due immediately (as agreed between the debtor and the lender)
- People who do not have real savings can pay off debts (eg home)

Second; someone who is in debt to improve their relationship with others. In other words, this
person is not indebted to his own good but for others. Rasulullah SAW said that way;

"Verily, the request is not valid except for three people who have a responsibility to the ummah,
then he pleads for him to terminate his dependence, then he quits." (HR An Nasai).

Third; the person who is in debt because he is in debt due to the burden or as the debts of
others. It is said that the debtor and the person guarantees the same person who is having
trouble paying the debt.

6. Fi-Sabilillah: In the Cause of Allah

First; Someone who is fighting in the way of Allah. Therefore, most scholars say that the
person is not necessarily a person who can not afford, it is important that the person not only
strives for himself but also for the good of the Muslims.

Second; for the sake of war, such as building walls, weapons stocks, vehicles, wages, and
others. Includes wages for pagans who want to be a spy for the Muslims.

7. Ibn as-Sabil: The Wayfarer

Ibn as-Sabil is a traveler or traveler who runs out of preparation or spending in the middle of
his journey, noting that his journey is not immoral. Hence, imagining that even though he was
rich, he still deserved the zakat as needed to assist him in his hometown or destination.

9
6. ISSUES OF ZAKAT IN MALAYSIA

6.1 ISSUE OF ZAKAT FROM SALARY EPF

The issue here is it all the muslim should pay the zakat from epf saving ?

First of all , all of muslim obligation to pay zakat include zakat saving. As evidence from quran
means "And those who store gold and silver and spend them not in the cause of Allah, then
announce to them a painful torment. On the Day when the gold of silver is set up in the Fire,
they will spread it with their foreheads and their ribs and their backs (saying to them): "This is
what you have kept for yourselves, So taste what you save. "

While evidence from hadith : "Ali had narrated that the Prophet Muhammad s.a.w
said:" When you have 200 dirhams and have enough haul (forty years) obligatory zakah 5
dirham. and it is not obligatory to zakat (gold) unless you have 20 dinar (one of the ancient
currency used in Arab countries). When you have 20 dinar and have enough haulnya, it is
obligatory zakatnya half a dinar. Likewise, the rate if its value increases and it is not required
to pay zakat for any property except for a year. "
- Abu Dawood's narration –

The Employees Provident Fund (EPF) is a social security institution formed

according to the Laws of Malaysia, Employees Provident Fund Act 1991 (Act 452) which
provides retirement benefits for members through management of their savings in an efficient
and reliable manner. It also provides other supplementary benefits such as pre-retirement at
the age of 50 years to utilize 30% of their savings for house ownership, medical expenses,
education for children and investment option schemes leaving the other 70% to be given once
they reach the age of 55 years. For the purpose of this study we would concentrate only on
people who continued with EPF until their retirements or pre-retirement,excluding those who
joined the government service and chosen the Government Pension Scheme. 6

FATWA UNDER SECTION 47 The amount of EPF's compulsory that obligation to

pay zakat is withdrawal must be totally (principal + dividend + bonus) WITHOUT to be exempt
(no need for cleaning) dividend returns or non-compliant bonuses. This is because the
depositors are required to contribute by the government without any choice (ijbari). The
depositors are also not fit to be charged on any government action beyond their control.

6
www.kwsp.com.my

10
"And a bearer will not bear the sins of others"
- Fatir: 18 and Al-An'aam 164
The fiqh method of ‫" َتصرف اۡلمام على الراعية منوط بالمصلحة‬the government's action on the people
must be followed by the benefits" to allow the management of people's money by the
government in accordance with the EPF Act 1991.

But if later, the EPF already provides a shariah-compliant investment option, then the
depositors who did not choose the investment should purify / purify the illegal / shabhah part
to Baitulmal.7

6.2 ISSUE 2 : DISABILITY STATUS AND DISABILITY (OKU) IN PAYMENT OF ZAKAT

ACCORDING TO THE ISLAMIC PERSPECTIVE

6.2.1 OBLIGATIONS OF ZAKAT

The word Allah SWT in surah al-Taubah verse 103:

"Take Zakat from their property, with the charity you purify and purify them"

Rasulullah saw said:

"Islam is built upon five things: witnessing that there is no other god except Allah and that
Muhammad is the Messenger of Allah SWT, setting up prayers, issuing zakat, performing Hajj
and fasting in Ramadan"

6.2.2 THE CONCEPT OF OKU ACCORDING TO SYARA’

The definition of OKU from a language perspective can be attributed to the word al-I'aqah
which means being obstructed or confined 8 . At the beginning of the interpretation of the
definition of the OKU, they are known as al-muq'adin (weak/lame people) then dhu al-'ahat
(lost ability) and al-'ajizin (the weak). These various interpretations eventually decide that they
are no longer known as al-'ajizin because in reality people who are unable to meet their needs,
accept them or take advantage of them.

7
http://www.zakatselangor.com.my/jenis-jenis-zakat/zakat-harta/zakat-kwsp/
8
Manzur, Ibn 1988 , Lisan al-'Arab,tahqiq : 'Ali Shiri , Beirut : Dar Ihya al-Turath al-Arabi

11
 This gap is further enhanced by the lack of an approach to identifying their capabilities
and advantages that can be developed and trained so that they are able to cope with perfect
people. Hence, the responsible party has defined them as al-mu'qun, the person who is unable
to adapt to society. It is not limited to those who are unable to work and be independent, but
they include those who are unable to adapt psychologically and socially.

Negative definitions such as al-makfufun (blind people), al-samm (mute people), al-
mashlulun (disabled persons), al-mutlafun fi admighatihim (the corrupt people), al-mukhtalifun
'aqliyyan (people of different intelligence) or so will have a negative impact on the life of a child
as it will have an impact on the relationship with the community when it comes to adulthood.

However, more positive definitions such as dhu al-ihtiyajat al-khassah (people who need
special help) or dhu al-su'ubat (hard-working people) will have a positive impact on the
relationship of the disabled to the community. Islam itself has encouraged to choose the
names of beautiful titles and good names. Muslims do not do anything to their Muslim brothers
and sisters with something they do not like. In fact, Muslims are encouraged to please his
brother. The most appropriate and most appropriate definition is the word dhu al-ihtiyajat al-
khassah ie people who need special help.

6.2.3 OKU FROM THE TERM OF THE TERM

The Saudi Arabian defect body defines defects as:

"Visually impaired, hearing, physical and movement, learning difficulties, non-verbal speaking
and speaking, behavioral disorder and solitary confinement and any defect requiring special
care"

The OKU are those who are not perfect due to offspring or environment, either lacking
in learning or other abilities, which can be done by same-minded people, studies, and
economic standards. Therefore, they are the ones who always need help around them and
their position in the same society as others9.

Sa'id (1982) mentions that it is also a condition that reduces the ability to do things that
are considered the fundamental things in everyday life 10.

9
Farrag , 2001 , 'Uthman Labib, Istratihiyyat Mustahdathan fi Baramij Ri'ayah wa Ta'hil al-Atfal zawi al-Ihtiyajat
al-Khassah. Majallah al-Tufulah wa al-Tanmiyyyah
10
Sa'id, Abu Habib , 1982, Al-Mu'awwaq wa al-Mujtama' fi al-Shari'ah al-Islamiyyah. Damsyik: Dar al-Fikr

12
 The OKU is also a person who loses the ability to do a job due to lack of limb or reason,
whether the disability is caused by accident, illness or from birth 11.

The World Health Organization (WHO) states that the 'defect' is a condition of a person
defective in body limbs and intellect, either due to genetic or environmental factors. It makes
a person hard to do some common things that other peers can do 12.

Generally, this OKU means the condition of a person tested by Allah SWT by losing
something of a capacity or sense. This causes them to move, work or interact with everyone
else. They need additional help and care. The difference between them is that physical
disability, illness or accident.

Older parents are also included in this category because their movements are also
quite limited but with help. They also need guardians from aspects of eating, drinking, sleeping,
treatment, finance, pre-teaching and so on. Similarly, people who are sick for a period of time
require constant medical support.

In conclusion, the various definitions given by scholars' and bodies recognized by the
world in the welfare of the disabled. In the Malaysian context, the latest approaches and terms
used for disabled people are people with disabilities after taking into account all aspects.

6.2.4 DECLARATION OF ZAKAT FOR PUBLIC RELATIONS

The obligation of zakat is not required by the owner of the property a person who is baligh,
intellectual and astute (Al-Khin, 2003). All OKUs include disabled persons who are mentally
handicapped, under syndrome, autism, crazy and other intellectual disabilities, obliged to
issue zakah if they have a compulsory property and adequate conditions. The defect does not
prevent the OKU from issuing zakat as zakat is imposed on the property acquired 13.

This does not necessarily mean that the disabled themselves should issue the zakat
and if they do not do it they will be tortured on the Day of Judgment, but the responsibility must
be fulfilled by the guardian. If negligent caregivers carry out this responsibility, then the guilty
guard and Allah SWT.The problems associated with disabled persons who have no guardians,
are their own individual responsibility to issue zakat in arrears from the property acquired when

11
Nur, Muhammad 'Abd al-Mun'im , 1978 , Al-Khidmah al-Ijyima'iyyah al-Tayyibah wa al-Ta'hil, Kaherah : Dar
al-Ma'rifah
12
Al-Haiti, Hadi Nu'man, 2002, Al-Ittisal al-Jamahiri Hawla Zahira al-I'aqah bayna al-Atfal
13
Ab.Aziz Mohd Zin, Mohamad Kamil Ab.Majid, Anisah Ab Ghani, MOhd Fauzi Hamat, Nor Raudah Hj. Siren &
Juwairiah Hassan, 2009, Dakwah Islam Terhadap Orang Kurang Upaya , Kuala Lumpur, Universiti Malaya

13
it is puberty and sane. The law obliged to issue zakat for the disabled can be understood
based on the arguments of al-Quran and hadith 14.

The Word of Allah SWT in surah al-Ma''arij verses 24-25:

"And they (the determinants of happiness) in their property, become the right of knowledge -
to the poor who ask and the poor who refrain (from asking)"

The verse shows that Allah SWT gives the right to own the property to His certain
servants. A small part of the OKU's property has been determined by Allah SWT for His
unprofitable servants like them. The Prophet was ordered by Allah SWT to take part of the
property at a certain time. The purpose of the recruitment is to clear the balance of property
taken from syubhah.

The Prophet SAW hadith narrated by Abu Bakr RA mentioned that:

"This is the obligation of issuing zakat which has been tolerated by the Messenger of Allah
(SAW) on Muslims" (Al-Bukhari, 2001)

The word "the Muslim" in the hadith is common including those who have puberty and
who are not puberty as well as people who are mentally and mindless. According to the
principle of fiqh law, the common thing is generally maintained, as long as there is no
proposition (Al-Khin, 2003). The obligation of zakat property for the disabled belongs to the
duty of zakat fitrah on this group. Ulama 'agreed to state zakat fitrah obligatory on children
and crazy people. The deficiencies in retarded disabled persons do not prevent the obligatory
zakat of their nature. The lack of this also does not prevent the obligation of zakat property for
them when it has sufficient conditions.

6.2.5 THE VIEW OF OKU NGOs ON PAYMENT OF ZAKAT PAY BY OKU

The disabled are also responsible for issuing zakat if it has the property that is obliged to pay
zakat and enough to haul. As such, if the disabled are unable to manage it, the issue of issuing
the zakat is transferred to the disabled person whose guardian acts as the representative in
administering the property of the disabled. The disability understanding of the issue of zakat
and the payment of zakat varies. This is because lack of exposure and special study on zakat
for the disabled. According to Marzuki Ong (2017), zakat must be paid if the OKU earns a lot
of income and income. According to Siti Mahnun (2017), if sufficient conditions are set by
religion, the Patient is obliged to pay zakat. According to Safiyyah (2017), the law of paying

14
Al-Khin, Dr.Mustafa, 2002, Manhaj Fiqh Al-Syafi'I, Negeri Sembilan : Jabatan Mufti Kerajaan Negeri

14
zakat for the disabled is compulsory. Zakat fitrah for all the Muslims while zakat property for
the rich only.

While according to Azizah (2017), the term zakat fitrah is only commonly heard
because it is paid in the Ramadan. Instead of zakat property, this term is a new science for
him. The way to pay zakat is in zakat centers. According to Siti Mahnun's opinion, hearing
disabilities pay zakat by writing on paper. Typically, there is no signal interpreter in the center
of zakat and should take the initiative by bringing his own signal interpreter.

Generally, based on the authors' observation of this issue, disabled people are aware
that they are also eligible to pay zakat if enough is required by the law. However, the
knowledge of zakat payments by the total number of disabled persons is still low in need of
da'wah and continuous explanation from the authorities. The authors are very confident with
the efforts made by the Islamic Religious Council and zakat centers in raising the awareness
of zakat payments to all groups to strengthen the collection and distribution of zakat in
Malaysia.

6.3 ISSUE 3: COLLECTION OF ZAKAT WITHOUT PERMISSION, REVIEW OF SYARIAH

LEGISLATION PERSPECTIVE

6.3.1 SCENARIO OF ZAKAT COLLECTION IN MALAYSIA

Zakat institutions are always looking for the best approach to improving the performance of
zakat collection with the implementation of various collection mechanisms while also working
hard to efficiently distribute it to mustahiqq zakat. According to Ahmad (2003) , the progress
of zakat management is growing either in terms of collection or distribution of zakat 15.

Recently, various payment methods were introduced to facilitate the settlement of

16
zakat, thus increasing the amount of zakah collection . The state zakat creates salary
deductions, zakat counters, post office counters, counters of various appointed agents,
internet portals and so on. (Paizin, 2016) Part of the state zakat institution has appointed a
collection or an external agent to assist in the collection of zakat in the state. But there are
also those who appoint amil or external agents who help to collect zakat abroad. They collect

15
Ahmad , 2003, Perspektif Umat Islam di Negeri Kedah Terhadap Kaedah Pembayaran Zakat Melalui
Perbankan Internet
16
Muhammad, f., Hussin, M.Y.M., Awang, S.A & Mohamad, A.M.T , 2012, Kepelbagaian Kaedah pungutan
Zakat: Analisa di Pusat Pungutan Zakat-Majlis Agama Islam Wilayah Persekutuan

15
zakat within their respective states such as Perak Al-Hidayah Education Center (PPAP, 2017),
Perlis Ma'ahad Attarbiyah Al-Islamiyah (MATRI), Attarbiyah Al-Islamiyah Religious School
(SRAATI) and Islamic Higher Institutions Perlis (IPTIP). There are also states that have
appointed agents from Aman Palestine's non-governmental organizations (Aman Palestine,
2017), Koperasi Islah Malaysia Berhad (KIMB) (IKRAM, 2017) and MUSLEH education center
(SRIAKT, 2017) Quran al-Itqan (PPQI, 2013) to collect zakat outside the state borders, with
varying rates ranging from 25% to 50%.

6.3.2 ZAKAT LEGISLATION IN MALAYSIA

The settlement of zakat collection in Malaysia is governed by the state government legislation
administered by the State Islamic Religious Council. this is enshrined in the Malaysian
Constitution which provides for religious affairs under state affairs. The Ninth Schedule of the
List II-List of States, paragraph 1 of the Federal Constitution has outlined zakat as the affairs
to be governed under the jurisdiction of the state 17.

Institutions with the jurisdiction of the state responsible for managing zakat
administration and management matters in Malaysia is the State Islamic Religious Council
(MAIN). While the Syariah Court has jurisdiction over the prosecution of sharia criminal cases
involving Muslim persons for misleading, alienating or abusing the use of zakat 18.

In some states in Malaysia, the management and administration of zakat institutions

are implemented by MAIN and their respective state governments as representatives of
DYMM Sultan or the King 19.

6.4 ISSUES OF ZAKAT TO NON-MUSLIM

Payment of Zakat to non-Muslims In the Light of Islamic Shari’ah:

There are some different views giving of Zakat to the needy non-Muslims in Islamic
Shari‟ah. This is because Zakat is only contributed by Muslims only and the non-Muslims are
exempted from it. Zakat is one of the five significant Islamic Principles. It must be given at the

17
Rahman, A.A., Alias, M.H. & Omar,S.M.N.S, 2012, Zakat Instiution in Malaysia: Problem and Issues
18
Badrulzaman, M.H., Azhar, A &Ismail, C.T.M., 2017, Journal of Global Business and Social Entrepreneurship
19
Ramli, M.R. & Abdullah, H, 2016, Agihan Zakat Terus Kepada Asnaf, Labuan e-Journal of Muamalat and
Society , 10:86-100

16
rate of 2 1/2 % by the Muslims from their annual savings. Although the non-Muslims are not
contributed anything to it.

Proponents of Paying Zakat to non-Muslims:

Majority of the prominent scholars of the past and present are of the view that Zakat
can be given to the non-Muslims poor and needy people in the Muslim state even today.

Imam Zafar who thinks that it is lawful to give Zakat to the poor and destitute non-
Muslims (Dhimmis) in order to draw them closer to Muslims, they can still be recipients from
the Zakat funds. Another group of jurists only allow the payment of Zakat to the poor non-
Muslims (Dhimmis) when a poor Muslim recipient could not be found anywhere.

The following incidents speak in favour of giving Zakat to the non Muslims:

a) “When the second Caliph, Ummar Bin Al Khatab, saw a Jew begging from the people,
he asked him the reason for it. The Jew told him of his old age and inability to earn his
bread but yet he still had to pay the Jizyah.”20
b) On hearing this, Ummar recited this verse from the Quran, “undoubtedly the Zakat is
for the poor and the destitute.”21 Then he said, “The poor mentioned in the verse are
the poor Muslims and the destitute are those belonging to the people of the book.”22
c) According to Imam al Jassas, “this arrangement of Ummar refers to the lawfulness of
giving Zakat to the non-Muslims”.23
d) Abu Jafir Muhammad bin Jarir tabari discussed in his renowned commentary of the
Quran, Tafsir al Tabari , On the authority of Nafi that, he heared Akramah concerning
the verse: “undoubtedly zakat is for the poor and the destitute”, that the poor (Fuqara)
among the Muslims should not be called, the “destitute” (Masakin). The reference to
the destitute is made in respect of the people of the book”24. Therefore this verse about
giving the Zakat includes also the non-Muslims.
e) According to the View of Malki, and Zaidi School of jurisprudence, is that,“It is lawful to
give Zakat to non-Muslims. It will make them well disposed to Islam and that they will
not side with the enemies.”25

20
Al Tamawi,Sulaiman, “Umar Bin Al Khitab wa Usul Al Siyasah wal Idarah Al Hadithah” , Cairo:(1969) P.128
21
The Quran, chapter.13, verse .22
22
AbuYusf,Yaqub Bin Ibrahim, “ Kitab al Khraj” Cairo : ,(1396)AH, 5th edn., Almataba al Salfiyah, P .144
23
Al Jassas ,Immam,Abu Bakar Ahmad bin Ali, Al Razi, “Ahkamul Quran, Cairo: (1928)AH,vol.1,PP.461-462
24
Al- Tabari, Abu Jafir Muhammad Bin jarir, “Tafsir Al Tabari”, Cario : , Val. 2 P.159.
25
Abdur Rahman, “Non Muslims under Shariah (Islamic law), 1979, International Graphics,USA, P.111.

17
 However, Dr. Monzer Kahf, (1980) a prominent Muslim economist and counsel, argues:

“Verse 60 of surat 9 (At-Tawbah) does not confine the category of poor and needy to
Muslims. Hence, it is evident that Zakat “may be given to Muslim as well as non-Muslim poor
and needy”. As for the payment of Zakat to nonMuslim poor and needy, I have to add that I
had in mind Christians and Jews and whoever we treat similarly such as Hindus and
Zoroastrians (as the Prophet, peace and blessings be upon him, said to treat them like the
People of the Book) who live with Muslims peacefully. The permissibility is limited to this
category”.26

Dr. Monzer Kahf, (1980) suggest that, "Yet, having many people who qualify as poor and
needy, we may resort to the following four criteria to help select between them: The degree of
need, a starving person must be given priority.

1. The person's relation to the payer of Zakah: a relative is preferred over non-relative
the Prophet, (PBUH) said: 'It is Zakah and a link [to the heart of a relative].' A
neighbours is also given priority.
2. The level of religiosity of the receiver: this is within the spirit of the advice of the Prophet
(peace and blessings be upon him): 'and let your food not be eaten except by a pious
person‟.
3. Availability of other sources for a specific poor or needy.

Sheikh, Yusuf Al-Qaradawi (1989), states, in his book Fiqh Az-Zakah, that the Hadith of
Mu`adh Ibn Jabal (may Allah be pleased with him) when sent to Yemen does not stand in the
face of the general implication of the verses. This opinion is supported by the practice of `Umar
Ibn Al-Khattab. The Hadith 'It is to be taken from the rich among them and given to the poor
among them', has been interpreted to refer to the geographical area, i.e. from among the
people of Yemen, though the phrase is also interpreted to refer only to Muslims. In other words,
it is not a 'text' in this argument and Sheikh Al-Qaradawi prefers the permissibility of giving
zakah to non-Muslims."27

Another scholarTawfiq Al- Shawi (1993) is also supportive of Qardawi conclusion,

discussed above that, “there is basically no objection to the idea not Muslims citizens are to
be paid the Zakat along with their fellow Muslims”.

26
Kahf, Monzer, (1980), The Calculation of Zakah for Muslims in North America, Plainfield, Indiana, The Muslim
Students‟ Association of the United State and Canada, p. 23.
27
Al Qaradawi,Yusuf Sheikh, “ Fiqh al- Zakah”, Cairo:Maktabah Wahaba, 1416/1996, Vol, 1 , p98 -99.

18
 Sheikh, Sayyed Sabiq (1986) (may Allah bless his soul) also gave preference to the
opinion of giving Zakatul-Fitr to non-Muslims. He states in his book, Fiqh As-Sunnah: "Az-
Zuhri, Abu Hanifah, Muhammad, and Ibn Shubrumah maintain that it‟s permissible to give
Sadaqah-e-Fitr to Dhimmis, non-Muslims”. 28 These arguments are based on this Quranic
verse: Allah (SWT) Says in the Holy Quran.

“Allah allows you to show kindness and deal justly with those who did not war against you on
account of religion and did not drive you out from your homes. Lo! Allah loves those who are
just.”29

Thus, it appears that the issue is controversial among scholars. The view of the
majority is based on the general meaning of the Hadith prohibiting giving Zakat to non-
Muslims, while the view of other scholars revolves around the generality of the Qur'anic verse
on Zakat as well as the interpretation of the Hadith as referring only to some specific peopl.

Opponents of Paying Zakat to non-Muslims:

Some of renowned Muslims scholars of past and today hold view that it to be unlawful
to give Zakat to non-Muslims from the Muslim Zakat fund in Islamic state or Muslim Country.
Their opinion is based on the precept of the Prophet who directed Mu'adh to take zakat from
rich Muslims for distributing it among poor Muslims.

Dr. Muzammil Hussain, Siddiqi (2010), former President of the Islamic Society of North
America, Supporting the view of prohibition, states: "Zakat is a special charity and it should be
given only to the poor and needy among Muslims”. The Prophet (peace and blessings be upon
him) is reported to have said: "It (Zakat) should be taken from the rich from amongst them and
should be given to the poor among them."

Dr. Sabahaddin Zaim, (1985) writes in his research article on “Resent Interpretations
of the economics aspects of Zakat”, he writes that “the payment of Zakat is a divinely ordinate
act; it can be performed by a Muslim. NonMuslims are not liable to pay Zakat”.30

28
Al-Sheikh,Sayyad, Sabiq, (1986) “Fiqh us- Sunnah almas tax and fasting”,American trust publications,
Washington , USA: p.90
29
The Quran,chapter 60,verse 8.
30
I.A.Imtiazi;M.A.Manan(Edited1985),“Management of Zakah in Modern Muslim society” Islamic Research and
training institute,Islamic development bank Jeddah, Saudi Arabia: p.103.

19
 Imam, ibn Qudamah (1348) narrates in “Almowafiq” on giving Zakat to the non-Muslims
that, “In spite of the above, there are still arguments made by some jurists belonging to
different schools who insisted that Zakat should not be given to non-Muslims.”31

The prohibition of giving them the Zakat money is based on the Hadith of Mu`adh Ibn
Jabal when he was sent by the Prophet Muhammad (PBUH) to Yemen:"It (Zakat) is to be
taken from the rich among them and given to the poor among them," I.e. the rich among
Muslims and the poor among them.32

Ibn Al-Mundhir says: "All people of knowledge as we know are unanimous on the fact
that a Dhimmi cannot be given the Zakat on properties."

But Imam Malik, Ahmad, Al-Layth and Abu Thawr say,“It is not allowed to give them from it”,
if a person gives charity to non-Muslim organizations, he is not allowed to deduct that from the
amount he has to pay for the obligatory Zakat. He still has to pay full Zakat from his wealth
annually according to the nisab." So some scholars are of the view that non-Muslims should
not be given of the money of Zakat except those whose hearts are inclined to Islam, though
there is a difference over whether such stipulation is still relevant or not and the permissibility
of giving them of the Zakat money is hunted with controversy.

Commentary, Weather Zakat can be Paid to Non-Muslim:

The above-mentioned discussion about the payment of Zakat to the nonMuslims in the
light of Islamic Shariah is very clear and has evidences as to how Islamic Shari‟ah give,
assures the basic human rights of the non Muslims, basic natural and material needs of the
non-Muslims and to pay the Zakat and Sadaqah from the funds of Baital Mall of Muslims in an
Islamic State or a Muslim Country. After going through the views of scholars, who are in favor
of paying zakat and those who are against of paying zakat to the non-Muslims, we can infer
that zakat can be paid to the non Muslims in the light of Quran and Sunnah.

31
Abn Qudamah,(1348) “Muwaffiq al- Din bin Qudamah al Maqsadi,Al Mughni,Cairo: A.H., vol.11,pp.653-654
32
Al-Bukhari, Abdullah bin Muhammad bin Ismail, “Asahih Al-Bukhari”(translated Muhammad Muhsin
Khan),Islamic University Medinah Al Munawwara) Bab Al Zakat,Hadith No, 573,Qazi Publication , Chicago,ILL,
USA: Vol, II,p334.

20
 The legal guarantees of the material requirements for all the citizens without any
discrimination of Muslims and non- Muslims, is an Islamic duty, of every Muslim and all the
rulers of the Muslim countries and with which the West became acquainted only in the
beginning of this century, were given by Islamic Shari'ah fourteen hundred years ago. This
attitude towards non-Muslims is of great importance in view of the fact that such non-Muslims
are deprived of even basic human rights in the so-called welfare Muslims states or Muslims
Countries of the twenty first century.

6.5 ISSUES OF INEFFICIENCY

The inefficiency of non-sharia zakat management can have a huge impact on society, and
even the national economy is also affected. The issue of inefficiency in zakat management
often becomes the public's mouthpiece so that zakat or zakat centre are less likely to benefit
the society. Recent zakat management issues are increasingly being talked about by the
community among them is the zakat centre is not proactive, the distribution of zakat is
considered slow, many procedures and abuse, the collection efficiency is not the same as the
distribution efficiency and many other hurdles thrown by society (Hamid, 2016)

According to (Wahid, 2009) the zakat management's weakness is due to the administration of
zakat managed by those who have no qualification or shariah background. This causes zakat
management to be efficient and easy to be misled by those who are not religious. Among other
factors that caused the zakat management to be said to be inefficient is due to a lack of
professional workforce. (Ahmad, 2009)

The lack of knowledge on zakat management becomes the main cause of negative perception
of zakat management. The difference in opinion on zakat management and payment is also a
source of this problem. (Rahman, 2012) For example, according to the Imam Shafie, zakat
payment may not be paid in price while Hanafi school allowed it. (Alias, 2012) Thus, anyone
who claims to be Imam Shafie will issue zakat in the form of rice, rice, flour, etc.

To address this problem, all parties should work together to resolve this lingering issue. People
need to know first the zakat distribution and management system implemented in Malaysia
besides carrying out the responsibility of paying zakat. In addition, the centre of zakat is also
irrespective of the obligation to raise public awareness of the importance of paying zakat and
zakat itself should perform well in terms of zakat property management so as not to arise any
issue arising from society.

21
7. CONCLUSION

22
8. BIBLIOGRAPHY

1. Surah al-taubah 9:103

2. Surah az-Zariyat ayat 19

3. http://www.zakatselangor.com.my/jenis-jenis-zakat/zakat-harta/zakat-kwsp/

4. Manzur, Ibn 1988 , Lisan al-'Arab,tahqiq : 'Ali Shiri , Beirut : Dar Ihya al-Turath al-Arabi

5. Ab.Aziz Mohd Zin, M. K. (2009). Dakwah Islam Terhadap Orang Kurang Upaya. Kuala
Lumpur : Universiti Malaya.

6. Ahmad. (2013). Perspektif Umat Islam di Negeri Kedah Terhadap Kaedah Pembayaran
Zakat Melalui Perbankan Internet.

7. Al-Haiti, H. N. (2002). Al-Ittisal al-Jamahiri Hawla Zahira al-I'aqah bayna al-Atfal.

8. Al-Khin, D. (2002). Manhaj Fiqh Al-Syafi'i. Negeri Sembilan : Jabatan Mufti Kerajaan Negeri.

9. Badrulzaman, M. A. (2017). Journal of Global Business and Social Entrepreneurship.

10.Farrag. (2001). 'Uthman Labib, Istratihiyyat Mustahdathan fi Baramij Ri'ayah wa Ta'hil al

Atfal zawi al-Ihtiyajat al-Khassah. Majallah al-Tufulah wa al-Tanmiyyyah.

11. Hairunnizam, W. a. (2010). “Localization of Malaysian Zakat Distribution: Perceptions of

Amil and Zakat Recipients” Seventh International Conference –The Tawhidi
Epistemology:Zakat and Waqf Economy. Bangi.

12. Mohammad, N. (2017). Ekonomi Politik Institusi Zakat:Satu Penelitian Terhadap Institusi
Zkat di Pulau Pinang. Jurnal Syarikah , 3(1):330-342.

13. Muhammad, f. H. (2012). Kepelbagaian Kaedah pungutan Zakat: Analisa di Pusat

Pungutan Zakat-Majlis Agama Islam Wilayah Persekutuan . Wilayah Persekutuan.

14. Nur, M. '.-M. (1978). Al-Khidmah al-Ijyima'iyyah al-Tayyibah wa al-Ta'hil. Kaherah : Dar al-
Ma'rifah.

15. Paizin, M. (2016). Proceeding of the INternational Conference on Masjid, Zakat and Waqaf.
Wilayah Persekutuan Malaysia.

16. Hairunnizam, Wahid and Radiah, Abdul Kader(2010) “Localization of Malaysian Zakat
Distribution: Perceptions of Amil and Zakat Recipients” Seventh International Conference –
The Tawhidi Epistemology:Zakat and Waqf Economy, BANGI 2010

23
17. Patmawati, Ibrahim (2006) “Economic Role of Zakat in Reducing Income Inequality and
Poverty in Selangor” PhD thesis, Universiti Putra Malaysia.

18. Rahman, A. A. (2012). Zakat Instiution in Malaysia: Problem and Issues.

19. Ramli, M. &. (2016). Agihan Zakat Terus Kepada Asnaf . Labuan e-Journal of Muamalat
and Society, 10:86-100.

20. Sa'id, A. H. (1982). Al-Mu'awwaq wa al-Mujtama' fi al-Shari'ah al-Islamiyyah. Damsyik:

Dar al-Fikr.

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DIPERIKSA OLEH :

NUR NADIRAH BINTI MD NASIR 2016669158

SITI NUR SABRINA BINTI AZMI 2016669142

NUR SYUHADA BINTI ABDUL GHAFFAR 2016669134

SITI HANA BALQIS BINTI TAJULRAHIM 2016669094

25