PENGURUSAN ZAKAT: SATU ANALISIS DARI PERSPEKTIF AL-QURAN DAN AL-SUNNAH

Abstract

Zakat is paid to the poor by the rich in Muslim society as a religious
due. In the Prophet Muhammad's time, the collection and
distribution ofZakat was managed by the Prophet himself with the
help some of his agents called su 'at. The practice and method of
zakat's collection and distribution in Muslim society hitheno has
its high and low tide with the progress of Muslim society. At its
lowest ebb zakat is considered merely as a personal religious obligation
by the rich to the poor. With the rise of Islamic awareness
of the Muslim society of lately, zakat appears to attract some serious
discussion among scholars on its role and junction in the Muslim
society. One of the aspect discussed is the problem of zakat's
management which is said by some quarters to be unsatisfactory
from the view point of modem method of tax collection and distribution.
This anicle however is not going to discuss the whole issue,
it will only analyze some provisions from the sources of Islamic
law especially the Qur' an and the Sunnah on how the collection
of zakat in panicular can be best managed.