Abstract:
This study focuses on the literature review and history of zakat, specifically in the state of Perlis, Malaysia. From a historical perspective, this process involves the management of zakat for over a century, passed down from generation to generation until the birth of Perlis Islamic Religious and Malay Customs Council (MAIPs), which has successfully brought positive changes in the management of zakat in Perlis. This study adopts a qualitative research design via library research and historiography. The data is obtained from literature reviews and historical sources related to zakat in Perlis as well as MAIPS, and is analysed using content analysis and document analysis. This study reveals that there have been very limited studies specifically conducted on zakat in Perlis or MAIPs. This study also found that the management of zakat by MAIPS has gone through various phases of metamorphosis over time, in line with MAIPs' direction plan. As a result, the distributed zakat has been able to somehow improve the lives of the zakat recipients in Perlis.
