The Covid-19 pandemic has profoundly impacted various facets of life, particularly the global economy. Numerous nations have found it necessary to reallocate budgets to address both the health crisis and the subsequent economic recovery efforts. From an Islamic standpoint, the allocation of funds during emergencies like pandemics is guided by distinct guidelines and principles. This study aims to assess governmental budget advocacy during the Covid-19 pandemic through the lens of Sharia rules and values. The primary focus lies in scrutinizing expenditure priorities based on maqasid Sharia and the welfare of the populace. The methodology employed involves a literature review, gathering data from diverse sources concerning state budgeting, fiscal policies amid the pandemic, and Islamic economic principles. Findings highlight the imperative to prioritize safeguarding life (hifdz nafs) and property (hifdz maal) as the principal objectives of Sharia-compliant budget allocation. Ensuring the fulfillment of basic needs, particularly among vulnerable groups, must be prioritized to uphold public welfare. Additionally, efforts towards economic recovery are crucial for maintaining the country's financial stability. This research contributes to fostering a coherent discourse on budget re-advocacy aligned with Islamic principles in navigating crisis scenarios such as pandemics
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