The expression of ta’awun is actualized through engaging in volunteer work to fulfil the societal duty of taking care of the impoverished or B40 group. This volunteering initiative is conducted by an Islamic-oriented Non-Governmental Organisation (NGO) with the aim of assisting the B40 in Sabah during the COVID-19 pandemic. This article explores the allocation of COVID-19 donations facilitated by Islamic NGOs and the motivating elements behind these efforts to organise volunteer initiative for the B40 group in Sabah, encompassing both urban and rural areas. Data gathering employs qualitative methods by conducting in-depth interviews with representatives of Islamic NGO leaders, notably Sabah An-Najiyah Charity Organisation (PKAN) and Aman Palestin Sabah (APS). The study’s findings indicate that the expression of ta’awun, demonstrated through NGO Islamic charity, extends beyond irregular or occasional material assistance. It also encompasses aid that has the potential to transform the mindset and lifestyle of the B40 group towards an Islamic way of life. The motivation to persist in serving others is fueled by the inherent resilience cultivated through adherence to Islamic principles, which emphasise the perpetual concern for the ummah, the pursuit of virtuous deeds, and the pursuit of rewards in the hereafter. The type of work being referred to is what sets Islamic NGOs apart from other NGOs that also carry out social programmes focused on well-being. This study will give impact on how the activities of Islamic-oriented NGOs contribute to broader community development in Sabah, particularly on the empowerment of marginalized groups.
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