Zakat Distribution In Terengganu: Maqasid Al-Shari’ah Perspective

Zakat is an important part of Islamic finance that helps reduce economic gaps by redistributing wealth to certain groups. It is evidence that Majlis Agama Islam dan Adat Melayu Terengganu (MAIDAM) has effectively allocated and provided diverse forms of assistance to address poverty and ensure individual quality of life. Nonetheless, there is a deficiency of study examining MAIDAM's distribution procedures through the lens of Maqasid al-Shari'ah. Therefore, this study aims to analyze the zakat fund distribution practices in Terengganu from the perspective of Maqasid al-Shari'ah. This study employed document analysis as a qualitative methodology, utilizing information gathered from MAIDAM, including distribution statistics from the Promotion Section, official website, and Facebook, to examine the practice of zakat distribution. It was observed that distribution to the miskin group constituted the largest proportion within 5 years (2019-2023) and increased over the year. The results indicate that in Terengganu, the miskin category received the largest share, followed by fisabilillah, amil, fakir, muallaf, ar-riqab, al-gharimin, and ibn sabil. The miskin category was prioritized due to its higher demand, as the number of applicants increased. This distribution aligns with Maqasid al-Shari'ah and the views of Islamic scholars. The study highlights the increasing number of miskin applicants, suggesting that additional measures such as asnaf empowerment programs, entrepreneurship training, or sustainable financial aid should be implemented to reduce dependency on zakat in the long run.