Abstract
This article aims to analyze the initiative of zakat distribution by Majlis Agama Islam dan 'Adat Melayu Perak (MAIPk) to the Asnaf and the affected communities during the COVID-19 pandemic in Perak in compliance with the Maqasid al-Shariah framework. This study adopts a qualitative study approach by conducting an analytical analysis of documents and interviews with the representatives of MAIPk. The documents were, therefore, critically reviewed by the researchers to achieve the objective of the study. The findings indicate that the MAIPk has effectively taken many initiatives to manage zakat collection and distribution to deal with the COVID-19 crisis. Therefore, the zakat schemes provided by the organization have resulted in adhering to the principle of Maqasid al-Shariah, as mentioned in Islamic law.
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