penerima bantuan zakat

1. Zakah Recipients Group as a Target of Fiscal Policy
Fifi Musfira
fifimusfira@gmail.com
Achmad Tohirin
achmad.tohirin@uii.ac.id

2. Introduction
• Zakah is a socio-economic pillar of the five pillars of Islam. With zakah, in addition to the pledge of
monotheism (shahada) and prayer, a new individual is legally admitted to the ranks of Muslims and his
Islamic identity is recognized.
• Zakah literally means growth, purification, blessing and praise. As for the terms, zakah is a form of worship to
Allah ta'ala by issuing a certain level of property that must be issued according to Islamic sharia and given to
certain groups or parties.
• Zakah that has been paid by a Muslim is then distributed or distributed to groups who are entitled to receive it.
Based on the Qur'an surah at- Tawbah: 60 there are eight parties who are entitled to receive zakah, namely:
•
‫ا‬َ‫م‬َّ‫ن‬ِ‫إ‬۞
ُ
‫ت‬ََٰ‫ق‬َ‫د‬َّ‫ص‬‫ٱل‬
ُِ‫ء‬ٓ‫ا‬ َ‫ر‬َ‫ق‬‫ف‬ۡ‫ل‬ِ‫ل‬
ُِ‫ين‬ِ‫ك‬ََٰ‫س‬َ‫م‬ۡ‫ٱل‬ َ‫و‬
َُ‫ين‬ِ‫ل‬ِ‫م‬ََٰ‫ع‬ۡ‫ٱل‬ َ‫و‬
‫ا‬َ‫ه‬ۡ‫ي‬َ‫ل‬َ‫ع‬
ُ
ِ‫ة‬َ‫ف‬َّ‫ل‬َ‫ؤ‬‫م‬ۡ‫ٱل‬ َ‫و‬
ُ
‫ق‬
ُۡ‫م‬‫ه‬‫وب‬‫ل‬
‫ي‬ِ‫ف‬ َ‫و‬
ُ
ِ‫ب‬‫ا‬َ‫ق‬ ِ
‫ٱلر‬
َُ‫ين‬ِ‫م‬ ِ
‫ر‬ََٰ‫غ‬ۡ‫ٱل‬ َ‫و‬
‫ي‬ِ‫ف‬ َ‫و‬
ُِ‫ل‬‫ي‬ِ‫ب‬َ‫س‬
ُ
ِ َّ
‫ٱّلل‬
ُِ‫ن‬ۡ‫ٱب‬ َ‫و‬
ُِ‫ل‬‫ي‬ِ‫ب‬َّ‫س‬‫ٱل‬
ُ
‫ة‬َ‫ض‬‫ي‬ ِ
‫ر‬َ‫ف‬
َُ‫ن‬ِ‫م‬
ُ‫ه‬ِ َّ
‫ٱّلل‬
َُّ
‫ٱّلل‬ َ‫و‬
ُ
‫يم‬ِ‫ل‬َ‫ع‬
ُ
‫يم‬ِ‫ك‬َ‫ح‬
٦٠
• 60. Zakah expenditures are only for the poor and for the needy and for those employed to collect [zakah] and
for bringing hearts together [for Islam] and for freeing captives [or slaves] and for those in debt and for the
cause of Allah and for the [stranded] traveler - an obligation [imposed] by Allah. And Allah is Knowing and
Wise.

3. Eligible Zakah Recipients
• 1. The Poor (fakir) and 2. The Needy
• There is some history about what is meant by the poor and the needy in the surah at-Tawbah: 60.
a. According to Umar, poor people are not people who do not have money. However, a poor person is a people who
does not have a job.
b. According to Ibn Abbas, Mujahid, Hasan al-Bashri, Ibn Zaid and selected by Ibn Jarir ath-Tabari, poor people are
people who do not able, but he guard self from begging to other people. While the needy are people who don't able
and always go around for begging to other people.
c. According to Qatadah, the poor are those who do not capable because have disease or disabled physical. While the
needy are people who do not able, but have complete and healthy physique.
d. According to ats-Tsauri and Sa'id bin Jubair, poor people are people who are not have (poor) of circles Muhajirin.
While the needy are people who don't have from circles Besides Muhajirin.
e. According to Ikrimah, poor people are people who do not have from circles Muslims. While the needy are people
who do not have from among the scrivener (Ahli Kitab).

4. 1) According to madzhab Shafi'i and Hambali, a poor person is a person who does not have property and a
proper lawful job for himself that is able to cover half of his needs for food, clothing, housing and other
basic needs. These needs include the needs for themselves and the people they are obliged to support without
being excessive or too frugal. For example, a person whose basic needs are Rp.1,000,000.00 for himself and
a person who is obliged to provide for him, but he has no money at all or only has Rp. 300,000.00.
Meanwhile, the needy are people who have jobs and income that can be used to fulfill more than half of their
needs and are people who are obliged to support them. However, they are not able to fulfill all their basic
needs. For example, a person whose basic needs are Rp. 1,000,000.00 for himself and the person who is
obliged to support him, but he only has Rp. 800,000.00 only.
2) Hanafi and Maliki madzhab agree that the needy is a person who does not have anything to fulfill his needs
so that he is allowed to beg from people. Meanwhile, the poor according to the Maliki madzhab are people
who have something. However, it's not enough to fulfill his needs for a year.

5. 3. Zakah Officer (Amil)
• There are several things that we can observe from the definition of Amil, namely:
• 1. Zakah officers (amil) must obtain legalization from the imam (state leader) in this case
the government. This is in accordance with the fatwa of the Indonesian Ulema Council
(MUI) Number 8 of 2011 concerning amil zakah which confirms that amil zakah is
a. A person or group of people appointed by the government to manage the implementation
of zakah worship,
b. A person or group of people formed by the community and authorized by the government
to manage the implementation of zakah worship.

6. • 2. Parties classified as amil are all parties involved in the process of collecting and
distributing zakah, including the following parties.
a. Al-Hasyir, the fundraiser from the muzakki. In the context of modern zakah
management, the parties involved in the fundraising process (collection of zakah funds).
b. Al-'Arif, namely the party who knows and lists the recipients of zakah (mustahik).
c. Al-Hasib, namely the party who calculates the distribution of zakah and its allocation to
zakah recipients.
d. Al-Katib, namely the party who records the collection and distribution of zakah.
e. Al-Qasim, namely the party who distributes zakah to the mustahik.
f. Al-Hafidz, the custodian of zakah assets.

7. • 3. Amil is an officer employed by the government in the management of zakah. Therefore, the share that
is given to them is like a reward for the work they do. Thus, those who are classified as amil as
mentioned above are entitled to a share of zakah even though they are rich people or even from the Bani
Hasyim family, according to the Shafi'i madzhab.
• There is a difference of opinion among scholars regarding the part that is amil rights as follows:
a. Get one-eighth (18) of the collected zakah funds. When their wages exceed 18 of the zakah fund, it is taken
from the state finances. This is the opinion of the Shafi'i madzhab.
b. Get paid according to the level of work. This is the opinion of the Hanafi and Maliki madzhab. However,
according to the Hanafi madzhab, their wages should not exceed half of the zakah fund.
c. Get wages from state finances not from zakah. However, this opinion is very weak because it contradicts the
Surah at-Tawbah: 60 which mentions amil as mustahik.

8. 4. Seduced Person His heart (Mualaf)
• As for what is meant by mualaf here are people who are seduced by their hearts to tend to Islam. The gift is
intended so that they contribute benefits to Islam or so that Islam is protected from its evil.
• Broadly speaking, converts are divided into two.
• 1. Among the disbelievers. In this case there are two groups of disbelievers who are converted to Islam.
First, people who are expected to give zakah to him and his followers can embrace Islam. Second, people
who give zakah to him are expected to be able to avoid the ugliness of his and his followers. This is what
the Prophet Muhammad saw during the Hunain War to Shafwan bin Umayyah who at that time was still
an infidel.
• 2.Among Muslims. Broadly speaking, there are four groups of Muslims who are converts to Islam as
follows:

9. a. People who have just converted to Islam and their faith is still weak. In this case, zakah is given to them to
strengthen their faith.
b. Muslim leaders who have influence and it is hoped that other leaders such as those who are still unbelievers
can convert to Islam when the Muslim leaders are given zakah. This is as done by the Prophet Muhammad to
Abu Sufyan bin Harb who is a leader who has a position and nobility in society.
c. Muslims who live on the border adjacent to the territory of the unbelievers. Giving zakah to them is intended
so that they can be the initial defense of Muslims when the unbelievers invade.
d. People who are able to collect zakah from the community who initially do not want to pay zakah. This is
what Abu Bakr ash-Siddiq did to Adi bin Hatim who came with zakah from his community.to Abu Sufyan
bin Harb who was a a leader who has position and honor in society.

10. 5. Freeing Slaves (Riqab)
• Those who are still in slavery are called riqab. The meaning of riqab in the Qur'an letter At-Tawbah: 60 is "all
those who want to free themselves from the bondage of riqab or slavery". Riqab is the plural form of raqabah,
this term in the Qur'an means male slaves (abid) and not female slaves (amah). This term is explained in
relation to liberation or release, meaning that slavery for humans is no different from binding shackles.
Freeing a slave means the same as removing or releasing the shackles that bind him.
• There are differences among scholars regarding the intention of freeing slaves in Surah at-Tawbah: 60.
According to the History of Hasan al-Bashri, Muqatil, Umar bin Abdul Aziz, Sa'id bin Jubair, al-Nakha'i, al-
Zuhri, and Ibn Zaid are Mukatab Muslim slaves (slaves who redeemed their freedom by making installments
to their owners). This is the opinion of the Hanafi and Shafi'i madzhab. According to the Hanafi and Shafi'i
madzhab, zakah must be owned by the group who receives it. Thus, slaves who can receive zakah are only
mukatab slaves to redeem themselves to their owners. In contrast to the purchase of slaves who are then freed,
the zakah allocation is not given to the slave but to the owner.

11. 6. People in Debt (Gharim)
• According to the Maliki, Shafi'i, and Hambali madzhabs of thought, there are two categories of debtors.
• a. People who owe for the benefit of themselves and their families. Included in this category are people who are
affected by calamities so that they are pressed into debt to cover the needs of themselves and their families. Like a
person whose property is damaged by floods and fires as in the history of Abu Ja'far which was conveyed by ath-
Tabari.
• There are several conditions for people who owe debt to this category in order to get the zakah distribution
allocation.
1. He is in a state of poverty and does not have anything with which to pay off his debts. However, when he has assets
or assets that exceed his adequacy, the debt must be paid with the assets or assets he has. However, when the assets
or assets owned are insufficient, the deficiency is paid from zakah.
2. He owes not for disobedience. However, when he repents, he can get an allocation of zakah distribution. Included
in the category of immorality in this case is squandering (israf) in spending the assets owned even for things that
are allowed.

12. 3. The debt borne has matured. When the debt has not yet matured, there are three opinions in this regard. First,
still get zakah because it is included in the generality of people who owe. Second, don't get zakah because
they don't need it yet. Third, when the debt is due in less than one year, get an allocation of zakah
distribution for that year.
4. Debts that are borne are debts which when not paid, the debtor can be detained. In this case it is a debt to
fellow human beings. In contrast to debts that are worshipful to Allah, such as debts of kafarat and zakah
debts. However, this condition only exists in the Maliki madzhab.

13. • b. People who owe to reconcile the warring parties even though the warring people are disbelievers dhimmi.
People who owe in this category are also entitled to an allocation of zakah distribution even though he is a
rich person based on the hadith,
• “It is not lawful to give alms to rich people except for the following five types of rich people. (1) Fighters
(mujahid) fi sabiilillaah. (2) People who are in debt. (3) The person who buys the alms (from the poor) with
his wealth. (4) A rich person who has a poor neighbor then he gives alms to his poor neighbor and the poor
gives it back to the rich person. (5) Amil alms (zakah).” (Narrated by Abu Dawud and Ibn Majah)
• However, according to al-Qaradawi, the person who owes this category is not certain to the person who
reconciles the conflicting parties. However, this category also includes everyone who works for other socially
prescribed interests, such as institutions that care for orphans, hospitals dedicated to the poor, and educational
institutions.
• Unlike the Shafi'i and Hambali madzhab, the Hanafi madzhab do not distinguish between people who owe for
their own interests or for the benefit of others. According to them, those who are in debt who are entitled to
receive zakah are people who are in debt and do not have assets that reach the zakah ratio (nisab) that can be
used to pay their debts.

14. 7. Sabilillah
• There are several opinions among scholars regarding the purpose of sabilillah who are entitled to receive
zakah funds allocation.
• 1. People who fight in the way of Allah SWT voluntarily and do not get a share of wages from the state
treasury. In contrast to soldiers who have received a fixed salary from the government as it is now. All
scholars agree that this group includes people who are entitled to receive zakah in the name of sabilillah.
• 2. Pilgrims performing the obligatory Hajj. According to the Hambali madzhab and Muhammad bin al-
Hasan from the Hanafi madzhab, this group includes zakah recipients. However, according to the
majority of scholars, this group does not include zakah recipients. It's just that according to the Shafi'i
madzhab of people who perform Hajj and run out of supplies, they can get zakah on behalf of ibn sabil
(traveler).
• 3. The general benefit and goodness, such as the management of corpses, the construction of bridges,
school, and mosques. According to ar-Razi, by birth the lafazh (sabilillah) in Surah at-Tawbah: 60 is
general in nature so it cannot be limited only to fighters who carry out jihad.

15. 8. The traveler (Ibn Sabil)
• In the context of zakah distribution, there are two categories of travelers.
• 1. A person who travels to an area and he runs out of supplies to return to his area. The scholars agree that
such a traveler is entitled to an allocation of zakah distribution as large as the provisions he needs to return to
his area. However, there are several conditions that must be met in order for him to be entitled to an allocation
of zakah distribution.
• a. He is a Muslim and does not belong to the family of the Prophet Muhammad. (Bani Hashim and Bani
Muttalib).
• b. At the time of receiving zakah he did not have sufficient wealth to be used as provisions for him to return to
his area. Thus, he is still entitled to receive zakah even though he is a rich person who has a lot of property,
but his property is in his area or he has assets in the form of receivables from other people that are still not
due.

16. • c. The journey taken is not a journey because of immorality. Thus, the trips that are entitled to receive zakah
are obligatory trips such as obligatory pilgrimages, sunnah trips such as pilgrimages to pious and pious
people, and permissible trips such as travel for business.
• d. He couldn't find anyone who could lend him money to use for supplies back to his area. This is a condition
given by some of the Maliki and Shafi'i madzhabs. This condition applies to travelers who have assets in their
area that can be used to repay the loan.
• 2. As for people who are in their area of origin and want to travel to other areas, according to the majority of
scholars, this group is not entitled to receive zakah. This is because Ibn Sabil is a person who is on the road
and not one who is just about to travel. However, according to the Shafi'i madzhab they can receive zakah.
Included in this category are people who want to go for Hajj.

17. Strategic Position of Zakah Recipients
• Based on the categories of zakah recipients, it might be understood that the asnaf may play a crucial role in
the moslem community development. The first two asnaf, i.e. the poor and the needy, might represent a
significant segment of community to deal with by the authority (the government), when it comes to improving
the welfare of the community as a whole. Zakah management that succeed to lift up the life of those two
categories, will contribute to a very important accomplishment of the socio-economic development’s
objectives in any moslem community. The welfare of the community will be positively related and supported
by the success of zakah management, i.e. effective distribution of zakah’s funds. To that end, the Zakah Core
Principles (ZCP) have been established to ensure the effectiveness of zakah management.
• The structure of the ZCP, (Beiq et.al. 2016) uses the contemporary structure of financial regulations i.e. the
international banking standards that has been internationally accepted with necessary adjustments in certain
aspects representing Zakat operations that do not exist in the conventional system. The ZCP tries to provide a
comprehensive guidance and measures in managing the zakah funds collection and disbursement. It also is
aimed to ensure the governance aspect being complied so that the public trust and accountability can be
enhanced and at the end can secure the successful zakah management, especially in empowering the poor and
the needy segment of the society and in turn can convert mustahiqs to be muzakkis.

18. • In empowering the poor and the needy categories, creativity in the way the zakah being distributed will be
important to consider. It is common that the distribution of zakah funds might be differentiated into two
types, consumptive and productive methods. For the consumptive one it is relatively limited in
empowerment due to its strong nature of charitative characteristic. While for the productive one, it needs
special attention due to its strategic potential in empowering the mustahiqs (the poor and the needy).
Empowerment of the poor and the needy may contribute significantly in poverty alleviation, i.e. reducing
poverty rate in any community. Hence, an effective zakah disbursement is supposed to be in line with the
objectives of fiscal policy, i.e. achieving an equitable distribution of income and resources.
• Based on the above explanation, it is important to sinergize fiscal policy and zakah management to
accomplish the distributive objective through fiscal policy and zakah disbursement mechanism. At the
same time to make zakah collection more effective and attractive it is imperative to treat zakah payment as
a direct tax reduction for each zakah payer. Coordination and synchronization of zakah mechanism into
fiscal policy mechanism need to be considered constructively.

19. Conclution
• Zakah is a socio-economic pillar of the five pillars of Islam. With zakah, in addition to the pledge of
monotheism (shahada) and prayer, a new individual is legally admitted to the ranks of Muslims and his
Islamic identity is recognized.
• Zakah that has been paid by a Muslim is then distributed or distributed to groups who are entitled to receive it.
Based on the Qur'an surah at-Taubah: 60 there are eight parties who are entitled to receive zakat, namely, the
poor ,the needy, amil, muallaf (people who are seduced by their hearts,converts), free slaves (riqab), debtors
(gharim), sabilillah, and ibn sabil.
• This paper describes in more detail the eight categories of zakah recipients (mustahik).
• The purpose of this paper is to discuss the relation between category of zakah recipients and the target of
Fiscal Policy. It is expected that we can provide a better understanding about the category of zakat recipients
(mustahik) so that the management and distribution of zakat can be optimized.