A COMPARATIVE ANALYSIS OF ZAKAT DISTRIBUTION SCHEMES IN SELECTED HIGHER EDUCATION INSTITUTIONS IN SELANGOR: A MAQASID AL-SHARIAH AND LEGAL PERSPECTIVE
DOI:
https://doi.org/10.31436/iiumlj.v34i1.1261Keywords:
Zakat Distribution, Maqasid al-Shariah, Higher Education Institutions, MalaysiaAbstract
Higher Education Institutions (HEIs) in Malaysia are entrusted by State Islamic Religious Councils (MAIN) through the wakālah (agency) mechanism to manage and distribute zakat funds to students. Despite this decentralised arrangement, Malaysia has yet to develop a specific Maqasid al-Shariah-based framework to guide zakat distribution schemes in HEIs. This study examines wakalah practices in zakat management within Malaysian HEIs, focusing on two selected universities in Selangor: Universiti Tenaga Nasional (UNITEN) and Universiti Kebangsaan Malaysia (UKM). It further analyses their student zakat distribution schemes from the perspectives of Maqasid al-Shariah and the legal framework governing zakat administration in Selangor. Employing a qualitative multi-case study approach, this research uses systematic document analysis and semi-structured interviews with zakat administrators from UNITEN and UKM. The institutions were selected through purposive sampling to compare public and private HEI practices operating under the mandate of the Selangor Zakat Board (LZS). The data were analysed thematically. The findings reveal that the zakat distribution schemes in both institutions generally fulfil the five essential Maqasid al-Shariah, namely the preservation of religion, life, intellect, lineage, and wealth. However, several areas require improvement, particularly in strengthening the structure, scope, and responsiveness of existing assistance schemes. The study proposes a more comprehensive zakat distribution framework that is Shariah-compliant, legally grounded, and aligned with Maqasid al-Shariah to enhance zakat governance in Malaysian HEIs.
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