POLICY ANALYSIS OF ZAKAT COLLECTION AND DISTRIBUTION MANAGEMENT BY THE ZAKAT COLLECTION CENTRE OF THE FEDERAL TERRITORIES ISLAMIC RELIGIOUS COUNCIL (PPZ-MAIWP) DURING PERIODS OF UNCERTAINTY

The global community has undergone significant transformations and adapted to new norms following the outbreak of the COVID-19 pandemic, officially declared a global pandemic by the World Health Organization (WHO) in 2020. The situation has since transitioned into an endemic phase due to the successful implementation of widespread vaccination programs across nations. The COVID-19 pandemic severely impacted multiple sectors, particularly the economy and public health. Zakat institutions were no exception, as they too experienced notable disruptions in zakat collection and distribution processes. Therefore, this article aims to examine the policy measures undertaken by the Zakat Collection Centre of the Federal Territories Islamic Religious Council (PPZ-MAIWP) in managing zakat collection and distribution during the COVID-19 pandemic in the Federal Territories of Malaysia. This study adopts a qualitative approach through library-based research, reviewing books, articles, journals, newspapers, PPZ-MAIWP’s official websites, its policies, and relevant circulars. Content analysis methodology is employed to analyze the collected materials and documents. The findings reveal that PPZ-MAIWP implemented significant alternatives in both collection and distribution of zakat during the pandemic. These measures included extensive campaigns via electronic media, periodic and condition-based financial aid, bulk disbursements, and strategic collaborations with various stakeholders to ensure efficient zakat operations. Moreover, PPZ-MAIWP launched a Special COVID-19 Assistance program to streamline distribution during the crisis. These proactive initiatives were instrumental in alleviating the economic burden of the asnaf (zakat beneficiaries) in the Federal Territories during the pandemic.