An Islamic Legal Review of the Implementation of Agricultural Partnership-Based Zakat (Mukhabarah)

Pidoli Dolok Village in Panyabungan Subdistrict, Mandailing Natal, is predominantly an agricultural area where most residents depend on farming as their main source of income. The village benefits from major water sources, including the Aek Pohon River and irrigation from the Batang Gadis River, which support its agricultural activities. Within this context, the practice of mukhabarah—a form of agricultural partnership—has emerged, with a commonly agreed profit-sharing ratio of one-third for the landowner and two-thirds for the cultivator. This study aims to examine the implementation of zakat in such mukhabarah partnerships and to evaluate its conformity with Islamic legal principles. Employing a descriptive qualitative approach, this field research gathers primary data through observations and interviews with farmers, landowners, religious leaders, and other stakeholders, while secondary data are obtained from classical Islamic texts and relevant literature. The findings reveal that while the contractual elements of mukhabarah align with Islamic jurisprudence, the practice of zakat within these agreements does not fully meet the requirements of Islamic law regarding nishab. Therefore, there is a need for increased education and awareness to ensure zakat practices in agricultural partnerships are in accordance with Islamic principles.