THE DYNAMICS OF ZAKAT DISTRIBUTION ACCORDING TO SHAFI’I SCHOOL OF LAW (MADHHAB) IN FATWAS OF TERENGGANU STATE

A systematic and efficient zakat implementation system is able to alleviate and eradicate poverty. Among the objectives of zakat being made obligatory is to fulfill the spiritual demands and socio-economic needs of Muslims, including those receiving zakat or asnaf. This objective is not achievable if zakat distribution administration does not follow appropriate specific rules and procedure. Thus, failure to distribute zakat is regarded as a sin, offence and breach of trust in Shariah. Zakat fund distribution has to be given due attention so that its system can be seen to be more dynamic and the lives of the asnaf are more assured. However, there emerges the question of whether distribution should be equal for every asnaf, or can one particular asnaf or some of them be accorded priority. Does the basis of distribution to the eight asnaf groups remain static or can it be based on the meaning and current significance through independent interpretation of legal sources (ijtihad)? Should the rates, allocation and target of distribution be equal or can they be based on need? Do the issues surrounding the charity tax for Muslims require an expanded and increased distribution scope? Thus, in this article, the researchers look into some fatwas issued by the Mufti's Office of Trengganu state in discussing the issues above as guidance to the Muslim community (ummah). The current research finds that adherence to the Shafi'i school of law (madhhab) in Terengganu does not place restrictions on the Mufti and Fatwa Committee in making fatwa decisions concerning zakat distribution in order to harmonise with the corresponding objectives. This is because they adopt a cautious approach with openness and flexibility for the community to ensure that the distribution is based on the need to inculcate and motivate Muslims to live a religious and moral life, besides giving incentive and motivation to zakat administrators. It automatically highlights the fact that a proper distribution system of zakat fund can give more benefit to the socio-economy of asnafs in Terengganu.