Abstract

Zakat serves as a primary mechanism to strengthen community empowerment and reduce poverty gaps in addressing contemporary economic challenges. Each distribution scheme must be assessed to meet the needs of asnaf (eligible beneficiaries) based on maqasid syariah (Islamic objectives), which encompass the preservation of religion, life, intellect, lineage, and property. This study discusses the concept of maqasid syariah according to Islamic scholars and analyzes zakat distribution schemes provided to asnaf, comprising students and staff at Universiti Kebangsaan Malaysia (UKM), through the lens of maqasid syariah. A qualitative approach was employed, involving document analysis, observation, and interviews. The findings reveal that the zakat distribution schemes at UKM fulfill all aspects of maqasid syariah. However, a reassessment is recommended to ensure these schemes are prioritized according to the five core principles of maqasid syariah: preservation of religion, life, intellect, lineage, and property. Further studies may evaluate zakat schemes at other Higher Education Institutions (HEIs) to align with maqasid syariah emphasized in Islamic teachings. This study is expected to serve as a reference for HEIs across states to implement more efficient, systematic, and effective zakat distribution systems.

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