Abstract:
Zakat is known as an obligation in Islam for all Muslims to fulfill. Even though zakat distribution in Malaysia has increased every year, there are many issues of zakat distribution that are been raised and addressed by society in this country such as the absence of a clear or distinct Maqasid Shari’ah model to improve the management of zakat distribution. Therefore, this study was implemented for the purpose of analyzing the types of asnaf categories and its zakat distribution schemes by Lembaga Zakat Negeri Kedah (LZNK), which is based on the Maqasid al-Shari‘ah Framework. The results of the study have found that LZNK had already implemented many zakat distribution schemes, which are 14 zakat distribution schemes for asnaf groups in the aspect of religion protection, 14 zakat distribution schemes in the aspect of life protection, 20 zakat distribution schemes in the aspect of intellect protection, three zakat distribution schemes in the aspect of progeny preservation and 14 zakat distribution schemes in the aspect of wealth preseravation. Besides that, the findings of this study are that zakat distribution management through its zakat aid schemes carried out by LZNK has fulfilled and complied with Maqasid Shari’ah Framework which is divided into two parts, that are types of asnaf categories and the five aspects of the preservations of Maqasid Shari’ah from 2008 until 2019. However, LZNK had prioritized the category of fī sabīllah and the poor asnaf more than other asnaf categories and also prioritized the aspect of preservation of intellect and wealth more than other aspects of preservations in order to achieve their benefits and welfares. So, LZNK can make a systematic plan to balance its total amount of zakat distribution schemes by following five aspects of preservations from the preservation of religion, life, intellect, progeny until arriving wealth based on the Maqasid Shari’ah Framework. This situation occurs to achieve the needs and maslahah of each of the asnaf groups in state of Kedah.
