Calculations Of The Components And Criteria For The Provision Of Shelter In Determining The Eligibility Of Zakat Recipients In Malaysia

In Malaysia, zakat authorities under the administration of State Islamic Religious Councils (SIRCs) established their own poverty calculation known as haddul kifayah in determining zakat recipients (asnafs) under the category of hardcore poor and poor (fakir and miskin). In haddul kifayah, there is a category designated for the provision of shelter. However, the components in the published haddul kifayah by zakat authorities and the criteria on how the components were derived remained sketchy and not clearly defined. The paper aims to identify and propose the components and criteria for the provision of shelter in haddul kifayah, including the formula for the calculations of the said components. The study reported herein employed three data sources which included literature reviews, questionnaire surveys and experts’ opinions. The finding is presented in the form of a proposed set of components and criteria, including the formula for the calculation of shelter under haddul kifayah.