SHARIAsource

These materials document, state by state, what each of the sharīʿa states is doing in respect of the collection and distribution of zakāt and the management of pious endowments (waqf, pl. awqāf). The materials include early proposals by Sharia Implementation Committees or Councils of Ulama for official zakāt organizations, including the doctrinal background; all statutory materials related to Zakat and Endowment Boards, Commissions, Committees, and Funds; organizational and regulatory materials issued by such bodies; a number of official reports on their activities, including types and amounts of zakāt collected and distributed and endowments established; and other information collected in the course of fieldwork.

These materials are a part of The Nigeria Papers – a SHARIAsource Special Collection, compiled and edited by Independent Scholar Philip Ostien and others. 

This regional regulation makes provision for the management of zakat (alms), infaq (property donated by a person or entity, outside of zakat, for the purpose of public welfare), and sadaqah (property donated by a Muslim or entity owned by a Muslim, outside of zakat, for the purpose of public welfare), through the Badan Amil Zakat (Alms Administering Body), in Bulukumba, South Sulawesi (Sulawesi Selatan). The provision of zakat, infaq and sadaqah, according to the regulation, is to increase societal welfare.

This regional regulation makes provision for the collection and management of zakat (alms), infaq (property donated by a person or entity, outside of zakat, for the purpose of public welfare), and sadaqah (property donated by a Muslim or entity owned by a Muslim, outside of zakat, for the purpose of public welfare), in South Solok (Solok Selatan), West Sumatra.

This provincial regulation regulates zakat (alms) management. The regulation states that alms is based on the Qur'an and Hadith, and that management of alms involves the provision of protection, fostering and service to providers of alms (muzakki), recipients of alms (mustahiq), and parties involved in the collection, storage, protection, registration, and dissemination of alms (amil zakat).

This statute regulates the obligation on all Muslims to give zakat (alms) to charity. It defines the different types of zakat, who collects zakat, and who supervises its collection.

This statute repeals Law No. 38 of 1999 on Zakat Management. It provides the Islamic rationale behind zakat (alms), and stipulates the implementation and regulation of the National Zakat Management Body (BAZNAS - Badan Amil Zakat Nasional), as well as its branches at province and regency/municipality levels. BAZNAS is responsible for the collection, distribution, utilisation and reporting, of zakat, as well as infaq, sadaqah, and other Islamic social funding. The statute also prescribes as punitive measures a variety of fines and terms of imprisonment for breaches of provisions therein.

This regional regulation makes provision for the collection, categorisation, provision, distribution, utilisation, management, and reporting of zakat (alms) in the regency of Siak. It considers that alms giving is an obligation of all Muslims who can afford to do so.

This regional regulation makes provision for the management of zakat (alms), infaq, shadaqah, hibah (bequests), wasiat (wills), waris (inheritance) and kafarat (expiation), via the Badan Amil Zakat (Alms Administration Body).

This regional regulation makes provision for the collection and management of zakat (alms), infaq, shadaqah, hibah (gifts), wasiat (wills), and kafarat (expiations) in the regency of Purwakarta, West Java (Jawa Barat).

This regional regulation makes provision for the management and collection of zakat (alms) in Cianjur, West Java (Jawa Barat).

This regional regulation makes provision for the collection and managment of zakat (alms) in Agam, West Sumatra.

This regional regulation makes provision for the collection and management of zakat (alms) in Padang, West Sumatra.

This regional regulation makes provision for the collection and management of zakat (alms) in Bungo, Jambi.

This regional regulation makes provision for the collection and management of zakat (alms) in Batam, Riau Islands.

This regional regulation makes provision for the collection and management of zakat (alms) in Kuningan, West Java (Jawa Barat).

This regional regulation makes provision for the management and collection of zakat (alms) in Kebumen, Central Java (Jawa Tengah).

This regional regulation makes provision for the management of zakat (alms), infaq (property donated by a person or entity, outside of zakat, for the purpose of public welfare), and shadaqah (property donated by a Muslim or entity owned by a Muslim, outside of zakat, for the purpose of public welfare), through the Badan Amil Zakat (Alms Administering Body).

This regional regulation makes provision for the management and collection of zakat (alms) in Probolinggo, East Java (Jawa Timur).

This regional regulation makes provision for the management and collection of zakat (alms) in Tapin, South Kalimatan (Kalimantan Selatan). It states that the purpose of zakat management is to provide protection, mentoring, and service to Muzakki (entities owned by Muslims required to pay zakat), Mustahik (Muslims entitled to receive zakat), and Amil Zakat (zakat administering body) (art 2).

This regional regulation states, in its preambular statement, that the giving of zakat (alms) is an obligation of the Islamic umat (community). Accordingly, it makes provision for the collection and management of zakat in Banjarmasin, South Kalimantan (Kalimantan Selatan).