Hamdard Islamicus 133 Vol. XLI, Nos. 1 & 2 AN ANALYSIS OF ZAKÓT DISTRIBUTION SCHEME IN THE LIGHT OF MAQÓØID AL-SHARÔ‘AH IN MALAYSIA, BRUNEI AND SINGAPORE DR. AZMAN AB RAHMAN1 and DR. MUHAMAD SA‘DAN ABDUL AZIZ2 1Associate Professor, 2Assistant Professor, Faculty of Syariah and Law Universiti Sains Islam Malaysia e-mail: azman@usim.edu.my/saqdan910@gmail.com The administration in the collection and distribution of zakÉt system in Malaysia, Brunei and Singapore are under the supervision of Islamic Religious Council. The administration of zakÉt funds in Malaysia is different because it has fourteen states. Lembaga ZakÉt Selangor (LZS) as one of the zakÉt enforcement bodies in the state of Selangor and it will be the focus for this research. In Brunei and Singapore, zakÉt distribution scheme under the jurisdiction of their own Islamic Religious Council. The objective of this research* to ensure the zakÉt distribution scheme fulfilled the maqÉÎid al-SharÊ‘ah principle. A qualitative research methodology was undertaken by using the zakÉt reports and zakÉt websites. Thus, all the schemes needed to analyse are based on the maqÉÎid al-SharÊ‘ah consisting of the five main principles; religion, life, intellect, lineage, and wealth. The finding of this research concluded that the zakÉt distribution scheme provided in Malaysia, Brunei and Singapore were followed the maqÉÎid al-SharÊ‘ah principle. However, the new model of zakÉt distribution schemes propose, based on the code categorization of maqÉÎid al-SharÊ‘ah, should be implemented. The implication of this research would be a great solution for zakÉt institutions in Malaysia, Brunei and Singapore to improve all existing zakÉt distribution schemes to be more systematic and efficient. Keywords: ZakÉt distribution scheme, MaqÉÎid al-SharÊ‘ah , Malaysia, Brunei, and Singapore. ––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– *This research is funded by Universiti Sains Islam Malaysia (USIM) under the grant numbers USIM:USIM/FRGS/FSU/32/51413JPTFRGS/2/2013/SSI03/USIM/02/01. The authors would like to thanks to Universiti Sains Islam Malaysia for their financial support. Hamdard Islamicus 134 Vol. XLI, Nos. 1 & 2 Introduction ZakÉt is an obligatory religious duty on Muslims to achieve Divinely prescribed socioeconomic objectives. It is a financial aid adopted with full religious backing to support those poor and needy who are unable to help themselves to alleviate misery and poverty in society. Hence, zakÉt distribution scheme has been introduced in zakÉt institutions to distribute the zakÉt funds received from the zakÉt payers. The importance of zakÉt has been emphasised in both the Qur’Én and Sunnah and has been widely discussed by almost all the jurists either traditional or contemporary corpus of Islamic law. ZakÉt is obligatory on every Muslim considered eligible for its payment in accordance with the Islamic law. Traditionally, zakÉt is said to have both a spiritual and economic effect. The explanation from this verse explains about the believers having a discussion regarding the position of infidels and the valid reason of their being punished by God. The infidels neglected the right of masÉkÊn and let them suffer in famished condition. Apart from that, in the chapter al-Qalam, Allah has illustrated the story of orchard owners who colluded to gather all the fruits of their orchard, early in the morning, without allowing even a single needy person’s entrance in their garden. As a consequence from that, is that Allah afflicts such groups with misfortunes as mentioned in the verse below: Then there came on the (garden) a visitation from thy Lord, (which swept away) all around, while they were asleep. So the (garden) became, by the morning, like a dark and desolate spot, (whose fruit had been gathered). As the morning broke, they called out, one to another, – “Go ye to your tilth (betimes) in the morning, if ye would gather the fruits.” So they departed, conversing in secret low tones, Hamdard Islamicus 135 Vol. XLI, Nos. 1 & 2 (saying) – “Let not a single indigent person break in upon you into the (garden) this day.” And they opened the morning, strong in an (unjust) resolve. But when they saw the (garden), they said: “We have surely lost our way: “Indeed we are shut out (of the fruits of our labour)!” Said one of them, more just (than the rest): “Did I not say to you, ‘Why not glorify (Allah)?’ ” They said: “Glory to our Lord! Verily we have been doing wrong!” Then they turned, one against another, in reproach. They said: “Alas for us! We have indeed transgressed! “It may be that our Lord will give us in exchange a better (garden) than this: for we do turn to Him (in repentance)!” Such is the Punishment (in this life); but greater is the Punishment in the Hereafter, – if only they knew! (al-Qur’Én, LXVIII:19-33). Both chapters in the Qur’Énic verses delivered the same message of concern towards the faqÊr and miskÊn. As a human being, the rich have to give assistance to the miskÊn in order to get a reward from Allah. The miskÊn is a person who possess something but it is less than his niÎÉb (limit). He does some work but, on account of lack of material or physical resources, does not earn enough to support himself and his family.1 In the Qur’Énic chapter of al-DhÉriÉt, Allah has mentioned the special characteristics of those who are granted paradise. They are the one who realize that the property owned by them has a right for the faqÊr and miskÊn (needy and destitute persons). The act of giving zakÉt to faqÊr and miskÊn are the obligation that has to be done as Allah says: As to the Righteous, they will be in the midst of Gardens and Springs, taking joy in the things which their Lord gives them, because, before then, they lived a good life. They were in the habit of sleeping but little by night. And in the hour of early dawn, they (were found) praying for Forgiveness; And in their wealth and possessions (was remembered) the right of the (needy) him who asked, and him who (for some reason) was prevented (from asking). (Al-Qur’Én, LI:15-18) Hamdard Islamicus 136 Vol. XLI, Nos. 1 & 2 The following verses of chapter al-AsrÉ’ further explain that true Muslims should render due rights to the kindred, needy and wayfarer. And render to the kindred their due rights, as (also) to those in want, and to the wayfarer: But squander not (your wealth) in the manner of a spendthrift.Verily spendthrifts are brothers of the Evil Ones; and the Evil One is to his Lord (himself) ungrateful. (Al-Qur’Én, XVII:26-27). The Islamic history shows the development of zakÉt institutions from the era of Prophet MuÍammad (œ) until the Umayyad and ‘AbbÉside dynasties*. After the Hijra, the journey where the Prophet MuÍammad (œ) migrated to Madinah, the administration of zakÉt had been organized centrally where zakÉt institutions were established at the state level. There were formal appointments of zakÉt collectors as well as the introduction of record keepers.2 All the Qur’Énic verses discussed above were revealed during the stages of Islam in Makkah. The protection towards the faqÊr and miskÊn had been one of the Islamic missions to replace JÉhilÊyyah’s (dark ages) norms and society. During that time, zakÉt terminology has not been introduced, however, the correct terms used such as giving food, or to funding the poor and needy but not considered as an obligation yet. In other words, the concept used was simply referring to an act or virtue of almsgiving which is voluntary in nature as well as in accord with the sense or awareness of helping and providing the less fortunate people such as faqÊr and miskÊn with the basic necessities. Qur’Énic and ×adÊth Revelation and Issue of ZakÉt There are many Qur’Énic verses and ×adÊths that have been prescribed about the zakÉt in Islam. And be steadfast in prayer; practise regular charity; and bow down –––––––––––––––––––––––––––––––––––––––––––––––––––––– *Even After the ‘AbbÉsid period the Muslim rulers continued to collect and levy zakÉt. As late as the Eighteenth century the Mughul emperors received it from the rich. When the British ruled India (1857-1947), they ignored and abolished all the religion oriented Muslim rites. However, the Muslims led by their ulema unable to receive any help from the colonial masters, continued to pay zakÉt to the poor and the needy particularly in the month of RamaÌÉn (see also addendum at the end of this article) –Ed. Hamdard Islamicus 137 Vol. XLI, Nos. 1 & 2 your heads with those who bow down (in worship). (Al-Qur’Én, II:43) It is not righteousness that ye turn your faces Towards east or West; but it is righteousness to believe in Allah and the Last Day, and the Angels, and the Book, and the Messengers; to spend of your substance, out of love for Him, for your kin, for orphans, for the needy, for the wayfarer, for those who ask, and for the ransom of slaves; to be steadfast in prayer, and practice regular charity; to fulfil the contracts which ye have made; and to be firm and patient, in pain (or suffering) and adversity, and throughout all periods of panic. Such are the people of truth, the Allah-fearing. (Al-Qur’Én, II:177). By no means shall ye attain righteousness unless ye give (freely) of that which ye love; and whatever ye give, of a truth Allah knoweth it well. (Al-Qur’Én, III: 92) ZakÉt is the third of the five perennial Divine commands to humanity. The Prophet (œ) said in this regard: “Islam is built on five (pillars): Acknowledgement that there is no God but Allah, and MuÍammad (œ) is His Messenger, performing the prayers, giving the zakÉt, fasting in RamaÌÉn, and performing ×ajj if one is able” (ØaÍÊÍ Muslim, 1, No. 0019). The notable Companion of the Prophet (œ), AbË Hurayrah, relates that a Bedouin once asked the Prophet (œ) to instruct him in a course of action that would cause him to enter Paradise. The Prophet (œ) replied: “Worship God and join not anyone with Him (in that worship)! Resolutely establish the prayer (in your life). Pay the zakÉt (annually). And observe the fast of (the month of) RamaÌÉn” (SaÍÊÍ BukhÉrÊ, No. 480). Hamdard Islamicus 138 Vol. XLI, Nos. 1 & 2 The ÍadÊth above explains that paying zakÉt is an obligation to perform when one achieves the niÎÉb (limit) to those in need*. Giving alms or zakÉt is one of the good deeds because the lives of poor and needy can be well-preserved as Muslims should help each other. In another ÍadÊth, it threatens those who refused to pay zakÉt. AbË Hurairah (d), related that the Prophet (œ) said: “Whoever is made wealthy by Allah and does not pay the zakÉt of his wealth will be made like a bald-headed poisonous male snake with two black spots over its eyes. The snake will encircle his neck and bite his cheeks and say, “I am your treasure” Then he recited the following verse, And let not those who covetously withhold of the gifts which Allah Hath given them of His Grace, think that it is good for them: Nay, it will be the worse for them: soon shall the things which they covetously withheld be tied to their necks Like a twisted collar, on the Day of Judgment. To Allah belongs the heritage of the heavens and the earth; and Allah is well-acquainted with all that ye do. (Al-Qur’Én, III: 180) (ØaÍÊÍ BukhÉrÊ, vol. II, p. 281, No. 1403). Based on the Qur’Énic version and of ÍadÊths of the Prophet (œ) zakÉt is very important in the Islamic financial system and institutions because the obligation to pay zakÉt has been ordained. However, its distribution to the right recipients should be analysed in detail. ZakÉt also benefits not only the one who receives it, but also the zakÉt payer as well. Our scholars have enumerated the outstanding effects that zakÉt bequeaths to such individuals and their wealth. The act of giving zakat purifies the heart of the payer from selfishness and greed for wealth and develops in him sympathy for the poor and needy. On the other hand, those who received the zakÉt funds will purify the heart of the recipients from envy and hatred of the rich and prosperous, and fosters in him a sense of good will towards his Muslims brother. ZakÉt Administration and Management in Malaysia, Brunei and Singapore Malaysia, Brunei and Singapore have shared their experiences of –––––––––––––––––––––––––––––––––––––––––––––––––––––– *According to one interpretation the niÎÉb of zakÉt as per ahnÉf scholars, is possession of value equivalent to 7½ tolÉs of gold (87.48 g) or 52½ tolÉs of silver (612.36 g) after passing one year’s time,. 2½ % of one’s savings is deducted as zakÉt – Ed. Hamdard Islamicus 139 Vol. XLI, Nos. 1 & 2 various approaches in zakÉt distribution towards modernization through effective collaboration and distribution channels. Based on the annual zakÉt report, these countries have shown an increasing of zakÉt collection and distribution every year. Throughout social media, advertisements, Islamic preachers and other, zakÉt payers already aware that zakÉt is compulsory when reached its limit (niÎÉb). These countries administer their zakÉt based on the Qur’Én and the Sunnah embodied within the legislative and political framework. This is to ensure that not only each Muslim’s religious obligation is fully adhered to, but also to give a more structured and organized determination of the parameters of zakÉt distribution.3 Amongst these countries, they have enacted such laws and regulations pertaining to the administration of zakÉt including in particular, its collection and distribution mechanisms. Malaysia In Malaysia, a jurisdiction of Islamic matters such as zakÉt is under the supervision of states and administered by the State Islamic Religious Council (SIRC). There are many states in Malaysia such as Perlis, Perak, Kedah, Sabah, Johor, Kelantan, Terengganu and Selangor who are collecting and distributing of zakÉt under the SIRC or independent government body. SIRC is a main body to govern Islamic matters whereas LZS falls under the SIRC jurisdiction and pertained to zakÉt governance only. ZakÉt and FiÏrah (State of Selangor) Regulation 2012 stated that for the purpose of enforcing regulation 41, the Lembaga (board) shall create a procedure for zakÉt distribution including matters determined by the FatwÉ Committee.4 ZakÉt distribution system has been applied in every state and Lembaga ZakÉt Selangor (LZS) is one of the zakÉt enforcement bodies. LZS plays a crucial role in collecting and distributing zakÉt to the zakÉt recipients (aÎnÉf). Based on the ZakÉt Administration Report of Selangor, it shows that LZS has distributed zakÉt coherently on five main programs which are religious institution development, educational development, economic development, social development and human development.5 To ensure the distribution of zakÉt achieves zakÉt goals, therefore, the distribution of zakÉt should follow maqÉÎid al-SharÊ‘ah principles under the prioritization of religion, life, intellect, lineage, and wealth. Hamdard Islamicus 140 Vol. XLI, Nos. 1 & 2 Brunei Darussalam ZakÉt Collection and Distribution Division (BAKAZ) is one of the divisions of the Department of Islamic Religious Council of Brunei. The main function of this division is to collect and distribute zakÉt funds received from zakÉt payers to be distributed to 6 aÎnÉf entitled in Brunei. BAKAZ headed by a chief who reports to the Secretary of the Islamic Religious Council in the administration of the charity. Disbursement or distribution is solely authorized by Brunei Islamic Religious Council. Section 116 under the Undang-Undang Negara Brunei Darussalam stated that zakÉt should be payable by a Muslim who reached the limit (niÎÉb).6 Generally, there are 8 aÎnÉf eligible to receive zakÉt like faqÊr, miskÊn, mu’allaf‘, amÊl, al-ghÉrÊmin, ar-riqÉb, and fÊ sabÊlillah. However, only 6 groups are entitled for the zakÉt distribution in Brunei whereas Mufti FatwÉ No 14 MKB 3/1969 excluded the slave (ar-riqÉb) and (fÊ sabÊlillah) (struggle in the way of Allah) as zakÉt recipients. In Brunei Darussalam, there is no extreme poverty, but the problem is in the form of relative poverty.7 Relative poverty could be further analysed when a family is incapable to buy basic household needs such as food, cloths and so on. On the other hand, in the zakÉt distribution, there was a drastic increase in the number of recipients since 2004.8 The number of recipients for both the monthly and annual aid is increasing considerably from 3,347 people to 13,298 people in 2004. The drastic increase occurred on the number of family members who depend on the zakÉt category, increased at about 300%, from 491 people to 1,520 people. While for annual aid categories, the head of the family of an increase in 2,595 people to 2,718 people (4.7%) but the dependents increased from 50 people to 8645 people (17.19%). This drastic increase is due to a change in the format of assessment. Singapore In Singapore, MUIS or known as Majlis Ugama Islam Singapura is vested with wide executive powers to supervise and administer Islamic matters in Singapore. The distribution of zakÉt is not the individual’s responsibility,9 but refers to the responsibility of the authority tasked with the matters of Islam from the Islamic community. This was the practice Hamdard Islamicus 141 Vol. XLI, Nos. 1 & 2 shown by Rasulullah (œ) and the khulafÉ’ (f) who appointed zakÉt officers during their own era. In Singapore, MUIS is the organization responsible for the welfare of the Islamic community including the zakÉt. Collection and distribution of zakÉt such as zakÉt on savings, zakÉt on business, zakÉt on gold, zakÉt on shares and zakÉt on fiÏrah were administered under MUIS.A collection of zakÉt is stated under the Section 68(1) Administration of Muslim Law Act where the MajlÊs (body) has the power to collect zakÉt in Singapore in accordance with the Muslim law. In addition, zakÉt on fiÏraÍ refers to the allocated time from first of RamaÌÉn’s month, to the time right before the eid prayers are performed.10 In addition, Section 69(1) states that MUIS, with the approval of the Minister, may make rules for and regulate all matters in connection with the collection, administration and distribution of zakÉt and fiÏrah. Another point of contention was having a centralized system of collecting and distributing zakÉt and zakÉt al-fiÏrah. Some commented that it would not be “practical” to implement the system because of existing economic inequality in the Muslim community.11 The purpose of distributing zakÉt fund is to alleviate poverty, to protect the welfare, to improve economic hardship12 and to develop the infrastructure of Muslim society through the distribution of income and wealth from the wealthy to the needy.13 ZakÉt institution in Malaysia, Brunei and Singapore has the responsibility to distribute and disburse the zakÉt funds received from the zakÉt payers. Based on the zakÉt governance in these countries, the authors believe that the zakÉt distribution scheme applied should be disbursed in accordance of maqÉÎid al-SharÊ‘ah principles. There are many issues raised by zakÉt recipients like the zakÉt disbursed not in fair and just manner. Henceforth, this research will suggest the implementation of new model of zakÉt distribution schemes based on the code categorization of maqÉÎid al-SharÊ‘ah. Indeed, the effectiveness of zakÉt distribution managed by the zakÉt institutions has become the main concern of the Muslim society as they hope that zakÉt fund could free recipients from the clutch of poverty and improve their quality of life.14 The Concept of MaqÉÎid al-SharÊ‘ah In Islamic jurisprudence, a principle of a higher objective of law or maqÉÎid al-SharÊ‘ah plays a significance position in contemplation of a Hamdard Islamicus 142 Vol. XLI, Nos. 1 & 2 SharÊ‘ah ruling.15 MaqÉÎid researchers during the muta’ÉkhirÊn (scholar of last period) lifetime such as Ahmad al-Raisuni gives the definition of maqÉÎid al-SharÊ‘ah as “Ultimate goals guided by SharÊ‘ah for the human needs”.16 This definition is recognized by Ibn ‘Ashur, MuÍammad bin Sa‘ad al-Yubi and ‘Allal al-Fasi.17 The word “maqÉÎid” (sing as maqÎad or maqÎid) is referred to purposes, objectives, principles, intentions, goals and ends behind the Islamic ruling. Therefore, this research would highlight the importance of maqÉÎid al-SharÊ‘ah towards the zakÉt distribution system. This is to ensure that zakÉt institution has SharÊ‘ah guidelines in distributing the zakÉt funds based on the schemes provided. Ultimately, maqÉÎid al-SharÊ‘ah are based on promoting manfa‘ah (benefits) for human and prohibiting mafsadaÍ (harm) which is adverse to human interest, here and after the world.18 It is unanimously agreed among Islamic scholars that al-SharÊ‘ah will protect five (5) fundamental interests of human being that are observed where to protect ad-dÊn (religion and self-consciousness), al-nafs (life and personal dignity), al-‘aql (intellect and reason), al-nasl (lineage and progeny), and, al-mÉl (wealth and resources).19 Al-‘adl (justice) and al-wasÏ (equity) are also playing a significant role in reprioritizing the order of the objectives. MaqÉÎid al-SharÊ‘ah is concerned about the variation in the value based on current situation, places, ‘urf (custom) and mÎlaÍah. Ibn Qayyim al-Jawziyyah has stressed the concern of maqÉÎid al-SharÊ‘ah in current time and places is fundamental and must comply in the process of current ijtihÉd as its ignorance will give negative impact on Islamic law.20 In other words, maqÉÎid al-SharÊ‘ah could be implemented for a new situation arises regardless the time, place and custom as long it is based on ijtihÉd in the society. ImÉm al-ShaÏibÊ stated that level of human benefits has differed due to the basic needs such as socio-economic, educational background and others.21 The features of Islamic laws are dynamic and flexible which allow the arrangement of the laws’ objective coincidence with the human needs and essential.22 Based on the Islamic law perspective, levels of essential (maÎlaÍah) that must be protected are divided into three categories which are al-ÌarËriyyÉt, al-ÍÉjiyyÉt and al-taÍsÊniyyÉt. i) Al-ÖarËriyyÉt (essential) is a necessary requirement and choices Hamdard Islamicus 143 Vol. XLI, Nos. 1 & 2 to the extent of the extreme necessity and urgency. ÖarËriyyÉt consist of the main things in the religion called al-ÌarËriyyÉt al-khamsah namely the preservation of religion (ad-DÊn), life (al-Nafs), intellect (al-‘Aql), lineage (al-Nasl) and wealth (al-MÉl).23 ii) Al-×Éjiyyat (Complementary) is an objective or goal to achieve the necessary space in life, thus eliminating the hardships that normally bring trouble. Even so, it did not attain the level of emergency or destroy human life on the whole system.24 iii) Al-TaÍsÊniyyat (embellishment) is the act of doing something or customary practice that is good and noble and avoids things that could be improved by making perfect sense.25 Al-GhazÉli believes the interest of taÍsÊniyyat is helpful and accommodating in pursuit of common purposes and fundamental interests, it is a complement to the achievement ÍÉjiyyÉt (Complementary) and ÌarËriyyÉt (embellishment).26 Based on the maqÉÎid al-SharÊ‘ah category above, it is to understand that there are methods and rules of Islamic law in resolving the various issues that arise nowadays. Therefore, proactive steps need to be taken as to understand and practice the concept of maqÉÎid al- SharÊ‘ah in the definition of the concepts, theories, laws and the method.27 It can be seen in the teachings of Islam as well as in the adjustment of al-SharÊ‘ah ruling based on the values of the current situations which are more dynamic and flexible. MaqÉÎid al-SharÊ‘ah principles can be implemented in zakÉt distribution scheme in Malaysia, Singapore and Brunei zakÉt institutions. As far as concern, the schemes provided by these zakÉt institutions have fulfilled the aÎnÉf’s need; however the scheme improvement in accordance of maqÉÎid al-SharÊ‘ah prioritization should be implemented. The suggestion to implement zakÉt distribution based on the code categorization of maqÉÎid al-SharÊ‘ah will be discussed next. ZakÉt Distribution Scheme in Malaysia, Brunei and Singapore Historically, zakÉt was collected from the wealthy residents of a locality and distributed to the poor and needy in that same locality. Excess zakÉt was sent on to the central bait al-mÉl (treasury), usually after local disbursement had been thoroughly exhausted. In the time of the Hamdard Islamicus 144 Vol. XLI, Nos. 1 & 2 first Caliph, AbË Bakr (d), for example, he appointed ‘Umar ibn Al-KhaÏÏÉb (d) as zakÉt administrator, who directed the residents of the great cities of Kufah, Basrah, and Damascus to select their most trustworthy countrymen as zakÉt collectors. Nowadays, zakÉt distribution scheme plays a crucial role in administering the zakÉt funds received from the zakÉt payers every year. Malaysia In Malaysia, zakÉt distribution scheme in LZS has been chosen as a focus because of the highest state in collecting zakÉt funds. According to the zakÉt collection statistics, Selangor has had significant developments in terms of zakÉt collection from only RM11.5 million in 1994 to RM244.5 million in 2008.28 LZS has distributed zakÉt funds to the eight zakÉt recipient’s categories which are: faqÊr (poor), miskÊn (needy), ‘Émil (zakÉt collector), mu’allaf (those who embraces Islam), fÊ sabÊlillah (for the sake of Allah), gharimÊn (debtors), ibn-i sabÊl (wayfarers) and riqÉb (slaves). LZS plays a vital role in developing all the schemes for the zakÉt recipients in Selangor state specifically.29 ZakÉt is one of the important instruments in Islamic economy system and plays significant roles in eliminating inequalities in the society.30 In this context, Selangor state has distributed the zakÉt schemes amongst zakat recipients in accordance to their current need. Brunei In Brunei, the zakÉt distribution scheme is governed by BAKAZ. There are three departments of collection and zakÉt distribution based on Brunei districts; Belait Tutong and Temburong. As has been explained earlier, there is no extreme poverty in Brunei, yet they have only relative poverty. Relative poverty, often called overall poverty, describes a situation in which people lack the resources to obtain a balanced diet and have good living conditions and amenities, which are customary or at least widely encouraged or approved, in the societies in which they belong.31 The good distribution process of zakÉt to its entitled aÎnÉf is based entirely upon the function of collecting zakÉt itself. It means that the distribution takes place in accordance with aÎnÉf’s need based on time and situation. Hamdard Islamicus 145 Vol. XLI, Nos. 1 & 2 Singapore MUIS has provided much zakÉt assistance to alleviate the poverty issue amongst the poor and needy. MUIS guided the community in leading its religious life in the unique Singapore social context. In Singapore, zakÉt should be distributed to the eight aÎnÉf which is the groups of people entitled to receive zakÉt. This is in accordance with the SharÊ‘ah law in chapter al-Taubah verse 60, and MUIS is capable of distributing zakÉt to all the eight aÎnÉf so those who receive zakÉt contribution are the rightful recipients. The Singaporean Muslim Identity project which was started in 2004 is creating real impact as studies had shown that Singaporean Muslims clearly manifest the appropriate social ethos in their socio religious lives. MUIS’s zakÉt assistance is categorised into three program pillars. Firstly, ZakÉt Empower which focuses on helping the needy to achieve self-reliance and secondly, ZakÉt Progress focuses on the developmental and educational needs of children of zakÉt recipients, so as to help them break out of the poverty cycle. Lastly, ZakÉt Uplift program focuses on helping the needy who require long-term assistance to integrate into the community, such as the elderly and people with disabilities. An Analysis of ZakÉt Distribution Scheme Based on MaqÉÎid al-SharÊ‘ah ZakÉt distribution schemes in Malaysia, Brunei and Singapore have a vital role in helping out aÎnÉf to continue their life. MaqÉÎid al-SharÊ‘ah principles can be applied by dividing scheme of zakÉt with referring to the five main principles which are: religion, life, intellect, lineage and wealth. Based on the researcher’s observation and analysis, the researchers categorized zakÉt distribution schemes into code categorization of maqÉÎid al-SharÊ‘ah: religion (M1), life (M2), intellect (M3), lineage (M4) and wealth (M5). The code categorization is very important as to evaluate and divide all the zakÉt distribution schemes in Malaysia, Brunei and Singapore based on maqÉÎid al-SharÊ‘ah principle. Based on Fig. 1, maqÉÎid al-SharÊ‘ah consisted into three main categories which are: ÌarËriyyÉt, ÍÉjiyyÉt and taÍsÊniyyÉt. All the categories consisted of five main principles; preservation of religion (M1), preservation of life (M2), preservation of intellect (M3), preservation of lineage (M4) and preservation of wealth (M5). These five main principles Hamdard Islamicus 146 Vol. XLI, Nos. 1 & 2 followed by its priority which begin with the sequences of religion, life, intellect, lineage and wealth. Preservation of religion (M1) can be referred to the schemes that fulfilled the religious development in spite of the Islamic missionaries program for the maÎlaÍah of society. In the context of preservation of life (M2), basic needs, living place, health, clothes, food, transport and welfare to provide for the better life in society. Preservation of intellect (M3) can be deduced as a developing knowledge and soft skills to the aÎnÉf. On the other hand, preservation of lineage (M4) could inculcate the Islamic values, life change and good behaviour for aÎnÉf family members. Preservation of wealth (M5) can be seen as a medium to enhance the economic growth of aÎnÉf by providing zakÉt assistance. The issues arose when the zakÉt distribution was not properly disbursed to the aÎnÉf. It can be illustrated that, if there is no parameter for zakÉt distribution based on maqÉÎid al-SharÊ‘ah principle, the unfair distribution issues will happen again. There is a reason and wisdom why maqÉÎid al-SharÊ‘ah principles play an intriguing role for aÎnÉf development. Not only that, the issue of unfair distribution will be continuous if the zakÉt institutions do not improvise their existence zakÉt distribution schemes. Henceforth, the authors believe that the zakÉt Fig. 1 The Division of MaqÉÎid al-SharÊ‘ah Category Source: Azman, A.R. (2015). Religion (M1) Life (M2) Intellect (M3) Lineage (M4) Wealth (M5) MaqÉsid al-Shari‘ah ÖaruriyyÉt (Essential) ×ÉjiyyÉt (Requirement) TaÍsiniyyÉt (Essential) Hamdard Islamicus 147 Vol. XLI, Nos. 1 & 2 distribution based on code categorization of maqÉÎid al-SharÊ‘ah principle will be a new suggestion to solve an unfairness issues in zakÉt institutions. COLLECTION OF ZAKÓT FUNDS IN LZS, MALAYSIA Table 1 shows the collection of zakÉt distribution from 2009 to 2016. In 2009,32 the collection of zakÉt distribution was RM283.8 million and in 2010,33 it has increased to RM336.8 million. After that, in 2011,34 LZS managed to collect RM394.1 million and in 2012, RM451.3 million had been collected from the zakÉt payers on zakÉt wealth and zakÉt fiÏrah.35 In addition, in 2016,36 LZS managed to collect up to RM673.7 million where the highest distribution took place. It can be seen that, the zakÉt collection is increasing on every year. TABLE 1 Collection of ZakÉt in LZS from 2011 to 2016 Year ZakÉt Collection (RM/Million) 2009 283.8 2010 336.8 2011 394.1 2012 451.3 2013 517.3 2014 582.2 2015 627.2 2016 673.7 Source: Website of Lembaga ZakÉt Selangor (2016). AN ANALYSIS OF ZAKÓT DISTRIBUTION SCHEME IN LZS, MALAYSIA ZakÉt distribution scheme based on the code categorization of maqÉÎid al-SharÊ‘ah in LZS shows preservation of intellect (M3) aspect has the highest distribution scheme with 27 schemes such as bursary and allowance for educational purpose. After that, the second highest distribution takes place for the preservation of wealth (M5) with 21 schemes such as Business Capital Aid and Agriculture Capital Aid. On the other hand, preservation of religion (M1) is the third highest of distribution with 18 schemes such as Eid consolation and funeral expenses schemes. Next, preservation of life (M2) has 13 schemes such as medical Hamdard Islamicus 148 Vol. XLI, Nos. 1 & 2 T A B L E 2 A N ew M od el o f Z a k É t D is tr ib u ti on S ch em e B as ed o n t h e C od e C at eg o ri za ti o n o f M aq É Îi d al -S h ar Ê‘ a h i n L Z S R el ig io n ( M 1 ) L if e (M 2 ) I n te ll ec t (M 3 ) L in ea g e (M 4 ) W ea lt h ( M 5 ) E id c o ns ol at io n W a qf C o ns tr u ct io n f o r E d uc at io n M ar ri ag e A ss is ta n t M o n th ly A ll o w an ce S en io r C it iz en R eg is tr ar A ll o w an ce F un er al e xp en se s In d iv id u al H o u se T ra in in g an d C o u rs e M ar ri ag e A id H o u se R en t A id B ai tu l × a sa na h M o n th ly F o od A ss is ta n ce B ur sa ri es f o r lo ca l R eh ab il it at io n p ro gr am f o r B u si n es s C ap it al A id M an ag em en t st u d en t H IV d is ea se A În Éf o r M u’ al la f C on st ru ct io n/ M an ag em en t K A FA ’s T ea ch er A gr ic u lt ur e C ap it al A id T ra in in g C en te r S he lt er H o u se A ll ow an ce M an ag em en t o f D a‘ w a h In d eb te d ne ss b ec au se o f S ch oo l F ee s (P ri m ar y/ F is he ry C ap it al A id U n it ( M u ’a ll a f) li v in g co st S ec on d ar y) M u ’a ll a f co n so la ti o n E m er g en cy A id S ch ol ar sh ip H o u se R ep ai ri n g A id A ll ow an ce ( T ea ch er / M ed ic al a ss is ta n ce M es ir S tu d en t’ s T ic ke t E nt re p re n eu r C lu st er P ro je ct R iq É b T ea m /D a‘ w ah p am el C on st ru ct /R ep ai r D ia ly si s tr ea tm en t R ep ai r S tu d en t P et ro l o r D ie se l A ll o w an ce R el ig io u s In st it u ti o n i n A cc o m m o d at io n i n (C ar S er v ic e) o v er se as S el an g or a n d M es ir R el ig io u s O ff ic er C o u rs e F lo o d A id B ur sa ry f o r P as ca D eg re e L iv es to ck C ap it al A id S ul ÏÉ n I d rÊ s S h Éh C on td .. .. .. Hamdard Islamicus 149 Vol. XLI, Nos. 1 & 2 R el ig io n ( M 1 ) L if e (M 2 ) I n te ll ec t (M 3 ) L in ea g e (M 4 ) W ea lt h ( M 5 ) C el eb ra ti o n o f M us li m C on st ru ct io n /M an ag em en t T h e S el an g o r In te rn at io n al M an ag em en t o f T ai lo r G re at D ay H om e C lu st er Is la m ic U n iv er si ty C o ll eg e W o rk sh o p C ir cu m ci si on A id S to rm A id T ex t B oo k S ch em e to t h e C om m u n it y C en tr e/ T ra n si t Is la m ic R el ig io u s C o u n ci l H o u se of S el an g o r) F u n er al V an P u rc h as ed S p ec ia l F u n d fo r C h ro ni c A ll ow an ce f o r A tt en d in g Is la m ic S o ci et y A ss is ta nc e D is ea se s B as ic R el ig io us C la ss es Is la m ic V al ue s P ro gr am O ld F o lk s H o m e E d u ca ti o n G en er al R iq É b U ni t A ss is ta n ce M an ag em en t A ss is ta n ce C on st ru ct /R ep ai r o f B u rs ar ie s fo r ov er se as R el ig io u s O ff ic er M o nt h ly M o sq u e st u d en t A ll o w an ce M o sq u e E qu ip m en t Q u r’ Én M em o ri za ti o n R el ig io u s T ea ch er /S p ea ke r B u rs ar y A ll o w an ce ‘Ó m il Z a kÉ t F iÏ ra h S ch o o l F u rn it ur e E m o lu m en t fo r M A IS ’s s ta ff (A ge n t o f Z ak É t) E q u ip m en t C on st ru ct /R ep ai r o f B u rs ar y fo r R el ig io u s M o sq u e C om m it te e M em b er R iq É b R eh ab il it at io n H o m e S ch o o l (P ri m ar y/ A ll o w an ce C on td .. ... Hamdard Islamicus 150 Vol. XLI, Nos. 1 & 2 R el ig io n ( M 1 ) L if e (M 2 ) I n te ll ec t (M 3 ) L in ea g e (M 4 ) W ea lt h ( M 5 ) C on st ru ct ‘ A q Êd a h R ef in in g S ch o o l N ec es si ti es A dm in is tr at io n C en tr e A ss is ta n ce M an ag em en t P u b li sh in g / P ri n ti ng R iq É b R eh ab il it at io n C en tr e A ss is ta n ce A ct iv it ie s E xc el le n t S tu d en t B u rs ar y O ut re ac h P ro gr am E m o lu m en t fo r M IT S T ’s C ou ns el lo r C o n so la ti o n T ea ch er C o n st ru ct / R ep ai r R el ig io u s In st it ut io n R et u rn T ic k et A ss is ta nc e R ep ai r S ch o o l’ s M u Îa ll a (P ra ye r ro om ) T ra v el A ss is ta n ce S tu dy V is it B as ic R el ig io us C la ss T ea ch er A ll o w an ce 1 8 1 3 2 7 3 2 1 S o u rc e: W eb si te o f L em b ag a Z ak Ét S el an g or ( 2 01 6) . Hamdard Islamicus 151 Vol. XLI, Nos. 1 & 2 assistance and dialysis treatment. Lastly, preservation of lineage (M4) is the lowest scheme where only 3 schemes provided such as marriage aid and rehabilitation program for HIV disease. The researchers found that all zakÉt distribution schemes in LZS are distributed based on the five principles of maqÉÎid al-SharÊ‘ah. However, the schemes improvement in accordance priority of maqÉÎid al-SharÊ‘ah principles such as preservation of religion (M1) should receive more zakÉt distribution because religion is the main principle in al-ÖarËriyyÉt al-Khamsah. Hence, a new model of zakÉt distribution scheme based on the code categorization of maqÉÎid al-SharÊ‘ah could improve the zakÉt distribution schemes in accordance with suitability of time, place and situation in LZS specifically. COLLECTION OF ZAKAT FUNDS IN BRUNEI Table 3 shows the collection of zakÉt collection in Brunei from TABLE 3 ZakÉt Collection from 2001 to 2016 in Brunei Year Total collection (BND$) 2001 9,849, 351 2002 13,804,900 2003 10,869,270 2004 11,173,064 2005 14,751,913 2006 11,096,859 2007 11,292,007 2008 11,820,873 2009 19,918,345 2010 11,323,100 2011 11,975,385 2012 13,792,766 2013 15,466,076 2014 16,923,245 2015 16,830,149 2016 17,413,561 Source: ZakÉt Collection and Distribution Department (BAKAZ), 2016. Hamdard Islamicus 152 Vol. XLI, Nos. 1 & 2 2001-2016. From the table above, the highest collection of zakÉt funds took place in 2009, totally BND$19,918,345 and the lowest collection in 2001, totally BND$9,849,351. After that, from 2010 until 2016, the collection of zakÉt funds also has increased every year. In 2010, BND$11,323,100 was collected and followed by BND$11,975,385 in 2011. As can be seen, the total of zakÉt funds collected is increasing again in 2016, where totally BND$17,413,561. AN ANALYSIS OF ZAKÓT DISTRIBUTION SCHEME IN BAKAZ, BRUNEI There are 24 zakÉt distribution schemes that have been provided in Brunei. However, the researchers have categorized the scheme in accordance to the code categorization of maqÉÎid al-SharÊ‘ah principles. Firstly, preservation of intellect (M3) has 8 schemes and is the highest zakÉt distribution scheme such as educational fees and examination fees. The second highest zakÉt distribution takes place in preservation of religion (M1) such as consolatory to the selected Mu’allaf in performing pilgrimage and repairing or construction of muÎalla (prayer room). Next, preservation of wealth (M5) has the third highest schemes such as distribution tools and equipment’s to set up small business. For the preservation of life (M2), there are only 4 schemes such as house rent distribution (including water and electricity bill) and urgency distribution. However, there is no zakÉt distribution scheme provided under the preservation of lineage (M4). However, the schemes improvement in accordance priority of maqÉÎid al-SharÊ‘ah principles such as preservation of religion (M1) should receive more zakÉt distribution because religion is the main principle in al-ÖarËriyyÉt al-Khamsah. It can be deduced that BAKAZ may overlook on preservation of lineage schemes such as Marriage Assistant Registrar Allowance, Marriage Aid and Rehabilitation program for HIV disease schemes. On the other hand, it can be assumed that in Brunei, there is no argument on zakÉt distribution scheme to preserve the lineage matters. Hence, a new model of zakÉt distribution scheme based on the code categorization of maqÉÎid al-SharÊ‘ah can improve the zakÉt distribution schemes in accordance with suitability of time, place and situation. Hamdard Islamicus 153 Vol. XLI, Nos. 1 & 2 T A B L E 4 A N ew M o d el o f Z a kÉ t D is tr ib u ti o n S ch em e B as ed o n t h e C o d e C at eg or iz at io n o f M a qÉ Îi d a l- S h a rÊ ‘a h i n B A K A Z R el ig io n ( M 1) L if e (M 2 ) In te ll ec t (M 3 ) L in ea ge ( M 4 ) W ea lt h ( M 5) R ep ai ri ng /C on st ru ct io n M ed ic al e x pe ns es E d uc at io na l F ee s D ir ec t m o nt hl y o f d is tr i- M os qu e tr ea tm en t (F ee s to t he bu ti on fo r th e ba si c ne ed s tr ea tm en t ce nt re ) C o ns ol at o ry t o th e H om e re pa ir s di st ri bu ti on E x am in at io n F ee C ap it al f o r bu si ne ss se le ct ed M u’ al la f in (b ui lt /p ur ch as e/ ho m e se t pe rf or m in g pi lg ri m ag e up ) R ep ai ri ng /C on st ru ct io n H ou se re nt di st ri bu ti on S tu de n t D ec la ra ti on A d va nc ed B as ic C ou rs e of m u Îa ll a (p ra ye r (i nc lu di ng w at er a nd F ee di st ri bu tio n ro om ) el ec tr ic it y bi ll ) P er fo rm in g pi lg ri m ag e U rg en cy d is tr ib ut io n S tu de n t C ar d D is tr ib ut io n to ol s an d ex p en se s eq ui pm en t’ st o se t up sm al l b us in es s C o ns ol at o ry a id t o S ch oo l tr an sp or ta ti on D is tr ib ut io n to pe rf or m p il gr im ag e fa re s in cr ea se t he r ev en ue R ep ai ri ng /C on st ru ct io n S ch oo l U ni fo rm of I sl am ic c en tr e M u’ al la f co ns ol at o ry a id S ch oo l E qu ip m en t R ep ai ri ng /C on st ru ct io n of R el ig io us S ch oo l 7 4 8 0 5 S o u rc e: Z ak É t C o ll ec ti o n a nd D is tr ib ut io n d ep ar tm en t (B A K A Z ), 2 0 16 . Hamdard Islamicus 154 Vol. XLI, Nos. 1 & 2 COLLECTION OF ZAKAT FUNDS IN SINGAPORE ZakÉt collection in Singapore has increased every year because the zakÉt payer has the awareness to fulfil one of the Islamic pillars in Islam. The highest zakÉt collection was in 2012, $25.6 million had collected and $14.3 million in 2003 was the lowest collection. Nevertheless, from 2004 until 2011, the number of zakÉt collection has increased year by year. In 2005, $15.1million was collected while $ 16.5 million in 2006 followed by $17.9 million in 2007. After that, in 2008, $20.0 million was collected, in 2009 totally $21.3 million, which in 2010, amounted $22.8 million. Lastly, in 2016, $38.2 million had been collected by the MUIS. TABLE 5 ZakÉt Collection from 2003 to 2016 in Singapore Year Total ($)/million 2003 14.3 2004 14.6 2005 15.1 2006 16.5 2007 17.9 2008 20.0 2009 21.3 2010 22.8 2011 23.3 2012 25.5 2013 28.4 2014 31.8 2015 35.3 2016 38.2 Source: MUIS Annual Report (2016) ZAKÓT DISTRIBUTION SCHEME IN MUIS, SINGAPORE ZakÉt assistance is a firm commitment from MUIS to ensure that the deserving faqÊr and miskÊn Muslims get the necessary support to Hamdard Islamicus 155 Vol. XLI, Nos. 1 & 2 T A B L E 6 A N ew M o d el o f Z a kÉ t D is tr ib u ti o n S ch em e B as ed o n t h e C o d e C at eg or iz at io n o f M a qÉ Îi d a l- S h a rÊ ‘a h i n M U IS R el ig io n ( M 1 ) L if e (M 2 ) In te ll ec t (M 3) L in ea g e (M 4 ) W ea lt h ( M 5) M on th ly f in an ci al R et ur n a ir t ic ke t to A ca de m ic a ss is ta n ce S in gl e pa re nt : w id ow M U IS e m po w er m en t as si st an ce ho m e co un tr y fo r ch il d re n e. g. t ui ti on or d iv or ce e in n ee d pr og ra m m es S p ec ia l as si st an ce In su ff ic ie nt h ou se ho ld P ar ti al p ay m en t fo r T ra in in g gr an ts f or du ri ng R am a ÌÉ n fo r in co m e du e to l ar ge G C E ‘ N ’/ ‘O ’/ ‘A ’ le ve l ap pr ov ed s ki ll s M us li m r es id en ts nu m be r of d ep en da n ts ex am in at io nf ee s fo r up gr ad in g co ur se s co m m un it y ho m es / ch il dr en , af te r as si st an ce P ub li c A ss is ta n ce fr om r es pe ct iv e sc ho o ls re ci pi en ts M os qu e le ad er sh ip B re ad w in n er i n p ri so n M U IS ’s s ch ol ar sh ip S up po rt iv e pr og ra m m e an d m an ag em en t or D R C gr an ts t o or ga ni sa ti o ns M o sq ue b e fr ie nd er s B re ad w in n er o r fa m il y Is la m ic e du ca ti o n/ fe e A ss is ta nc e fo r sc h em e m em be rs i nc ur ri ng su bs id ie s ou ts ta nd in g ba si c hi gh m ed ic al b il ls du e to : ne ce ss it ie s bi ll s e. g. (a ) ch ro ni c il ln es s e. g. ut il it ie s bi ll s an d se rv ic e ki dn ey f ai lu re , ca nc er . an d co ns er va n cy (b ) m en ta l/ ph ys ic al ch ar ge s di sa bi lit y R el ig io us p ro gr am m es F o od a ss is ta n ce L B K M b ur sa ri es C om m un it y de ve lo pm en t C o n td .. .. .. Hamdard Islamicus 156 Vol. XLI, Nos. 1 & 2 R el ig io n ( M 1 ) L if e (M 2 ) In te ll ec t (M 3) L in ea g e (M 4 ) W ea lt h ( M 5) F id ya h F o od C o re P ro gr am m e – D a kw a h an d p ub li c A dm in is tr at io n co st V o uc he rs sp ir it ua l an d li fe s ki ll ed uc at io n n ee d s C on ve rt s P u rc ha se o f m ed ic al E d uc at io n gr an ts f or S ta rt -u p gr an ts f or A dm in is tr at io n eq u ip m en t an d ne ed y fa m il ie s ho m e- b as ed b u si ne ss ne ce ss it ie s G ra n t to D É ru l A rq a m L if e sk il ls p ro gr am m e M ad ra sa h d ev el op m en t F in an ci al a ss is ta n ce to a dm in is te r th e e. g. f in an ci al /b ud ge ti ng , an d as si st an ce af fa ir s o f n ew M us li m m ot iv at io na l w or ks ho ps , co nv er ts he al th m an ag em en t, Is la m ic l ea rn in g cl as se s ‘ Ó m il A dm in is tr at io n A sÉ ti d h a h (t ea ch er ) T ra in in g co st de ve lo pm en t Y o ut h Is la m ic E du ca ti on Y o ut h de ve lo pm en t an d en ga ge m en t B as ic l it er ac y & nu m er ac y pr o gr am m e fo r ch il dr en 9 8 1 2 1 9 S o u rc e: M aj li s U ga m a Is la m S in ga p u ra ( M U IS ), 2 0 1 6 . Hamdard Islamicus 157 Vol. XLI, Nos. 1 & 2 better manage their financial and social challenges. MUIS works closely with other national agencies and self-help groups to facilitate these families to achieve self-reliance. ZakÉt distribution scheme in Singapore has 39 schemes provided for the eligible zakÉt recipients. Preservation of intellect (M3) has 12 schemes and it is the highest distribution to takes place such as educational grants for needy families and partial payment for GCE ‘N’/‘O’/‘A’ level examination fees for children, after assistance from respective schools. The second highest distribution takes place in preservation of religion (M1) and preservation of wealth (M5) respectively. In preservation of religion (M1) 9 schemes are provided such as monthly financial assistance and special assistance during RamaÌÉn for Muslim resident’s community homes or public assistance recipients. Nevertheless, 9 schemes also are provided for preservation of wealth (M5) such as MUIS empowerment programmes and community development. Preservation of life (M2) has 8 schemes such as insufficient household income due to large number of dependants and breadwinner in prison scheme. Lastly, preservation of lineage (M4) has 3 schemes only such as basic literacy and numeracy programme for children. However, the schemes improvement in accordance priority of maqÉÎid al-SharÊ‘ah principles such as preservation of religion (M1) should receive more zakÉt distribution because religion is the main principle in al-ÖarËriyyÉÌt al-Khamsah. Hence, a new model of zakÉt distribution scheme based on the code categorization of maqÉÎid al-SharÊ‘ah could improve the zakat distribution schemes in accordance with suitability of time, place and situation. An Analysis of ZakÉt Distribution Scheme Based on the Code Categorization of MaqÉÎid al-SharÊ‘ah in Malaysia, Brunei and Singapore MaqÉÎid al-SharÊ‘ah principles based on their prioritization begins from preservation of religion (M1), preservation of life (M2), preservation of intellect (M3), preservation of lineage (M4) and preservation of wealth (M5). Based on the code categorization of maqÉÎid al-SharÊ‘ah in Malaysia, Brunei and Singapore, the preservation of intellect (M3) is seen as the most prioritized scheme. In Malaysia, there are 27 schemes provided by LZS whereas 8 schemes and 12 schemes in Brunei and Hamdard Islamicus 158 Vol. XLI, Nos. 1 & 2 Singapore respectively. In LZS, preservation of intellect related with the schemes involved of educational assistance like bursaries for overseas student, school transportation fares and academic assistance for children. In Brunei, examination fee and repairing or construction of religious school has been provided for aÎnÉf whereas in Singapore, dakwah (missionary) and public education is example of educational schemes. It can be concluded, these countries have allocated much zakÉt funds for the educational matters. If refers to maqÉÎid al-SharÊ‘ah principles, the preservation of religion (M1) should receive the highest distribution because religion is a main priority in Muslim life. The second highest zakÉt distribution scheme in LZS is the preservation of wealth (M5), 21 schemes such as Outreach Program and Counsellor Consolation. Whereas, in Brunei, the second highest scheme is the preservation of religion (M1) totalling 7 schemes and in Singapore, preservation of wealth (M5) and preservation of religion (M1) are ranked the second highest. If refers to maqÉÎid al-SharÊ‘ah principles, the preservation of life (M2) should receive the second highest distribution after religious matters. Preservation of religion (M1) in LZS has18 schemes and is in the third place of zakÉt distribution scheme. Mu’allaf consolation and funeral expenses are important schemes in preserving the religion of Islam. The legal reasoning of these schemes is to help those in need especially from the faqÊr’s and miskÊn’s background. Preservation of wealth (M5) in Brunei’s scheme has 5 schemes and is in the third ranked while preservation of religion (M3) is ranked in the third place and has 9 schemes. In preserving the wealth of aÎnÉf, advanced basic course distribution and distribution to increase the revenue has been provided in Brunei. However, in Singapore, religious programmes and Fidyah Food Vouchers are the schemes provided. If refers to maqÉÎid al-SharÊ‘ah principles, the preservation of intellect (M3) should receive the third highest distribution after life affairs. The fourth highest zakÉt distribution scheme in LZS is the preservation of life (M2) and has 13 schemes provided like an Old Folks Home Management and dialysis treatment. It can be explained that these schemes are necessary to continue the daily life because it’s related with the life of a person. While in Brunei and Singapore, preservation of life (M2) is ranked in the fourth place. If refers to maqÉÎid al-SharÊ‘ah Hamdard Islamicus 159 Vol. XLI, Nos. 1 & 2 principles, the preservation of lineage (M4) should receive the fourth highest distribution after intellectual matters. The fifth highest zakÉt distribution scheme is preservation of lineage (M4) in LZS that has 3 schemes. In Brunei, there is no zakÉt distribution scheme provided under the preservation of lineage (M4) and Singapore has1scheme only. If refers to maqÉÎid al-SharÊ‘ah principles, the preservation of wealth (M5) should receive the last distribution after lineage matters. Based on analysis above, the researchers concluded that all the zakÉt distribution schemes followed maqÉÎid al-SharÊ‘ah principles but needed in term of five principles of prioritization. It is therefore suggested by the authors with a new model of zakÉt distribution schemes based on the code categorization of maqÉÎid al-SharÊ‘ah in LZS, BAKAZ and MUIS. It can be seen that preservation of religion (M1) is the highest priority scheme under the maqÉsid al-SharÊ‘ah. Preservation of life (M2) should be in the second place and preservation of intellect (M3) in the third place. Preservation of lineage (M4) should be in the fourth place followed by preservation of wealth (M5) in the fifth place under the al-ÖarËriyyÉt al-Khams principles. ZakÉt distribution scheme can be implemented by the zakÉt institutions in LZS, BAKAZ and MUIS in ensuring zakÉt distribution system followed maqÉsid al-Shari‘ah principles. Conclusion In general, zakÉt distribution scheme in Malaysia, Singapore and Brunei followed 5 main principles in maqÉÎid al-SharÊ‘ah which are: religion, life, intellect, lineage and wealth. ZakÉt institutions act as an enforcement bodies to collect and distribute zakÉt funds in order to ease the zakÉt administration.37 The implementation of maqÉÎid al-SharÊ‘ah in all aspects of life is very important in achieving goals. Islam has obliged all Muslims of the entire of the world to pay zakÉt as one of the mediums to help each other. It has a strong and valid reason for paying zakÉt the faqÊr and miskÊn. To ensure that administration of zakÉt system is well managed,38 the management of zakÉt institution should implement maqÉÎid al-SharÊah principles as a new policy in the line of five principles in al-ÖarËriyyÉt al-Khams: religion, life, intellectual, lineage Hamdard Islamicus 160 Vol. XLI, Nos. 1 & 2 and wealth. The findings of this research provides insight for zakÉt institutions to implement a new suggestion of zakÉt distribution scheme models in accordance of maqÉÎid al-SharÊ‘ah principles towards the suitability of time, place and condition. Recommendations The researchers have collected the existing zakÉt distribution schemes provided in LZS, BAKAZ and MUIS. After that, the researchers have categorized all the zakÉt distribution schemes into the code categorization of maqÉÎid al-SharÊ‘ah principle with codes of M1, M2, M3, M4 and M5. Based on the code categorization, the researchers found that the zakÉt was disbursed not in the priority order. If we referred to maqÉÎid al-SharÊ‘ah principle, the sequences should begin from religion (M1), life, (M2), intellect (M3), lineage (M4) and wealth (M5). The researchers found that zakÉt distribution schemes in Malaysia, Brunei and Singapore followed five main principles in maqÉÎid al-SharÊ‘ah, but need an improvement based on the prioritization of religion, life, intellectual, lineage and wealth respectively. The researcher also discussed that all the schemes will be reviewed based on the maqÉÎid al-SharÊ‘ah analysis as to ensure the zakÉt distribution schemes run effectively. It may be suggested that one of the mechanisms is to change life of aÎnÉf throughout the religious (M1) spiritual because without religion, one can loss in life. The preservation of life (M2) is very important such as for basic necessities, living place, and welfare of aÎnÉf to survive. However, the researcher believe that education assistance will give a long term impact to increase the income of aÎnÉf, hence, they can free themselves from being poor and needy.39 Apart from that, through the lineage assistance, it aims to ensure aÎnÉf life is protected, so that they can be shaped as an excellent generation in future and free their family from poverty. The researchers suggest three new zakÉt models of distribution that highlighted five principles in maqÉÎid al-SharÊ‘ah prioritization which begins with religion (M1), life (M2), intellectual (M3), lineage (M4) and wealth (M5). In addition, these zakÉt institutions can refer to the new zakÉt model distribution introduced if it is suitable with time, place and situation. This new suggestion functions as a parameter to determine all Hamdard Islamicus 161 Vol. XLI, Nos. 1 & 2 schemes conducted throughout three aspects; policy makers, execution of policies, and societies. Notes and References 01. 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