Abstract
Zakat is one of the primary economic resources for Islamic countries. Efficient and systematic management of zakat can increase the potential of zakat as an instrument for the development of Muslims. Therefore, optimum utilization of zakat funds is essential to improve every Muslim's quality and potential. In Malaysia, the administration and management of zakat are managed by the State Islamic Religious Council (IRC). IRC is responsible for determining the recipient's eligibility as well as the form of assistance appropriate to each recipient's background so that the service given can be utilized as best as possible. Zakat, as one of the sources of ummah development, should be used more practically to ensure that the maqasid behind the shari'ah of zakat is successfully realized. Therefore, this study was conducted to analyze the distribution of zakat funds in Malaysia according to the perspective of Maqasid Syariah. This theoretical study was carried out qualitatively through research on library data related to zakat and Maqasid al-Syariah, as well as content analysis of the website of each IRC to formulate aid and distribution of zakat funds implemented in each state. The study found that IRC has prepared various programs to improve the quality and competitiveness of asnaf, as well as fulfill Daruriyyat al-Khams, which is the preservation of religion, life, mind, property, and progeny. Therefore, every Muslim, especially the zakat payers, need to take the opportunity to be involved with IRC in ensuring that the results of the zakat fund can be optimized to develop Muslims in Malaysia.
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