THE MANAGEMENT OF ZAKAT DISTRIBUTION IN THE PRACTICE OF FATWA IN TERENGGANU, MALAYSIA

Among the matters requiring attention is the method of distributing funds collected from zakat to those who deserve and are entitled to receive them. Zakat collected each year should be distributed through a comprehensive process which can ensure that the zakat is properly distributed. Many issues had been highlighted to the Mufti and the Terengganu Fatwa Committee on the process of distribution according to Islamic law. Therefore it would appear that an empirical study on fatwas in relation to the method of distributing the zakat collection in Terengganu should be done to see the appropriateness and relevance of the fatwa in managing zakat distribution. In addition, a fatwa that meets the current needs and public interest is very much needed as it is one of the critical instruments in the Muslim community's economic development and growth. However, are the existing fatwas on distribution of zakat collections able to resolve the many issues faced by society and state in order to ensure that those who qualify to receive them will indeed receive their rightful dues? Hence, it is the main objective of this article to analyze fatwas on management of zakat collections for the period of 1953 to 2005. The principle methods used in this study were a field study and analysis of existing literature. Information received had been studied and analyzed qualitatively. Generally, the analysis is able to view the fatwa determination and its relevance in the process of distributing zakat collections in Terengganu. The results of the study have shown that the practice of issuing fatwa in distributing zakat collections in Terengganu can assist the authorities to resolve the distribution issues and is seen as fulfilling current needs and interests of the public and the government.