Abstract

Zakah is one of the pillars of Islam, which aims to be an instrument of equal distribution of income between the rich and the poor. In order to arrange, collect and distribute zakah property, it so called zakah manager (‘āmil) who works exclusively to take care of zakah. The command of a person who takes care of zakah is directly stated in the Qur'an (Surat At-Taubah [9]: 60). The role of zakah manager is one of the factors of success in the distribution of opinion in society. This paper aims to discuss in-depth analysis the criteria of zakah manager, it qualification and organizational culture in Islamic tradition. This paper is qualitative using documentation method in data collection. The review focuses specifically on the articles written in the areas of zakah management. It follows that the articles would be classified into four categories namely; the criteria for zakah manager, the appointement for zakah manager and its obligation, the qualification for zakah manager and its organizational culture.

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