APLIKASI KONSEP KHULṬAH DALAM PENGIRAAN ZAKAT DI MALAYSIA: ANALISIS ISU, CABARAN DAN PENYELESAIANNYA

Abstract

The concept of khulṭah in the discussion of zakāh connotes amixure of zakatable assets owned by several owners and calculatedas a single entity. In the contemporary period, many zakatableassets are being kept in a common fund that fits the definitionof khulṭah of zakāh, and is thus subject to the zakāh obligation.This includes cash deposited in accounts, such as the TabungHaji fund; accounts in banks, such as savings, checking, andinvestments accounts; Employees Provident Fund (EPF); as wellas corporations, etc.. However, looking at the current practices of zakāh calculation, it is evident that the khulṭah concept hasbeen neglected. In fact, its practice and implementation amongthe zakāh collection bodies have not been standardized. Usingthe literature review methodology, this article aims to examinethe views of Islamic jurists on the concept of khulṭah and itsimplementation and constraints that limit its implementationand any proposed resolutions, and how this concept can benefitthe zakāh authorities. This research has found that although theconcept of khulṭah in zakāh collection faces many challengesfor implementation it can be optimized in expanding zakāhcollection, thus empowering its role in fulfilling the needs of theMuslim society.