The Maqāṣid al-Sharī‘ah in the Governance of Zakāh Institutions: A Theoretical and Applied Study
DOI:
https://doi.org/10.31436/ijfus.v10i1.418Keywords:
Maqāṣid al-Sharīʿah, governance, zakāh institutions, collection and distribution of zakāhAbstract
The central problem of this study lies in examining the effectiveness of implementing the objectives of Islamic law (maqāṣid al-sharīʿah) in the governance of zakāh institutions, and in identifying the mechanisms through which these objectives can be applied. While previous studies have extensively explored the theory of maqāṣid al-sharīʿah from both analytical and conceptual perspectives, their practical application within zakāh institutions remains underexplored and requires further in-depth study. This research adopts both the inductive and analytical approaches: it inductively derives the objectives of Islamic law from the primary sources and interprets their implications, followed by analytical treatment to enable their implementation in the governance of zakāh institutions. The study concludes that the objectives of Islamic law are indeed applicable and effective in the governance of zakāh institutions. They ensure a spiritual dimension through the objective of servitude to Allah (SWT), reinforce integrity through the objective of trustworthiness, safeguard social justice through the objective of justice, and strengthen social cohesion through the objective of solidarity. These are manifested in four interrelated institutional principles: Tawhid, reflected in cultivating awareness of Allah’s greatness; trustworthiness, through clarity of roles and accountability; justice, by ensuring rightful distribution through accurate systems; and cooperation, through consultation and collective work.
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