From Principle to Practice: Developing a Three-Tiered Maqasidi Framework for Effective Zakat Distribution in Malaysia

Abstract

Zakat, a pillar of Islam, is a potent tool for socio-economic justice. However, its impact is often hindered by the absence of a systematic distribution framework grounded in the Higher Objectives of Islamic Law (Maqasid al-Shari’ah). While existing literature extensively catalogues the objectives of zakat, a significant gap remains in translating these objectives into a structured, actionable model for modern institutions. The objective of this study is to address this gap by developing a novel, three-tiered conceptual framework for zakat distribution in Malaysia. Constructed through a qualitative, literature-based methodology, the framework hierarchically integrates Maqasid 'Ammah (universal objectives), Maqasid Khassah li al-zakat (specific objectives), and Maqasid Juz'iyyah (operational objectives). To ensure practical applicability, the framework incorporates principles from the Jurisprudence of Priorities (Fiqh al-Awlawiyyat) to resolve conflicts in resource allocation. As a result, a three-tiered Maqasidi Framework for zakat distribution has been developed as the output of this research. It is hoped that this systematic framework will guide zakat institutions in distributing zakat funds more effectively. This study concluded that this framework provides zakat institutions with a principled and strategic tool for enhancing the effectiveness, fidelity, and impact of their distribution programs, ensuring they fulfill both worldly and otherworldly goals. It is recommended that future research should pilot and validate the framework across multiple Malaysian states using mixed-methods (administrative data, surveys, and qualitative interviews), with clear outcome indicators, including dignity and spiritual metrics, and decision logs to test Awlawiyyat-based prioritisation.