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TOWARDS AN ESTABLISHMENT OF ZAKAT INSTITUTION IN BANGLADESH

BASED ON MALAYSIAN EXPERIENCE: A JURISTIC AND ANALYTICAL STUDY

Conference Paper · June 2016

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 TOWARDS AN ESTABLISHMENT OF ZAKAT INSTITUTION IN
BANGLADESH BASED ON MALAYSIAN EXPERIENCE: A
JURISTIC AND ANALYTICAL STUDY

Mohammad Saiful Islam 1

ABSTRACT

Zakat plays a significant role in the Muslim socioeconomic development. It is mentioned

in eighty two places in the Holy Quran, whereby the Muslims do not pay Zakat
accordingly. However, Zakat is an obligation for specific Muslims providing a fixed
amount of their wealth with certain conditions and requirements for beneficiaries called
al-MustaÍiqqËn. Moreover, the concept of Zakat exemplifies a strong concern with social
and economic justice. It serves as an equitable redistribution of wealth and income, which
is enforced through moral obligation and fiscal measures. In addition to that, the
redistribution of economic impact of Zakat depends on how it is administered, especially
with regard to collection and distribution. Unfortunately, there was no comprehensive
Zakat institution has been set up to collect and distributes of Zakat in Bangladesh.
Therefore, the full potential of Zakat institution is needed to collect Zakat and its proper
distribution for the needy people based on experience. Presently, Malaysia became a hub
of Islamic financial Institutions for Islamic banking as well as for Zakat management.
This study will discuss how to set up the Zakat institution in Bangladesh based on the
Malaysian experience, ensuring the resource transfer from the rich to the poor. It will also
touch the collective responsibility of the community and the state to minimize the
economic inequalities from the society from the juristic analysis.

Keywords: Zakat Institution, Bangladesh, Malaysian Experience.

1. INTRODUCTION
Zakat is an obligatory contribution of a Muslim to be spent on specified activities as spelt
out in the Qur’an. Islam has clearly stated that the poor and destitute have their shares in
the wealth of the rich. The existence of the system of Zakat is to ensure that wealth will
be equitably distributed in the Islamic economy and that the wealth should not be in the
hands of a few greedy individuals. Many developing nations, including all the Muslim
countries since none of them have achieved a developed nation status, have been pushing
and formulating development strategies to achieve sustainable economic development
and improve their standard of living. Zakat emphasizes the socioeconomic development.
Any discussion on Zakat in the context of worship cannot be disconnected from the

1
PhD Researcher, Department of Fiqh & UsËl al Fiqh, International Islamic University Malaysia, Mail:
saiful.netbd@yahoo.com , HP: +60169086520.

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socioeconomic factor, especially in aiding the underprivileged based on the Maslahat
concept (al Qardhawi, 2000). Zakat carries the meaning of producing a certain amount
from a specific wealth for the benefit of those who are entitled to receive it as stipulated
by Allah (Ibn. Abidin, 1966). The primary purpose of Zakat is to redistribute the wealth
of the society among the poor According to the basic principles of Islam, Zakat
institution has to be established first within Muslim society in a well-organized way
(Shawal, 2009). The Zakat institution should be under the responsibility of the Muslim
Government or it also can be under the special Muslim supervisory body that has been
appointed by that Government. The Zakat management in Malaysia is under the authority
of state government; whereby in Bangladesh, the Zakat Board under the supervision of
the Islamic Foundation under the ministry of religious affairs was established on June 5,
1982 through the Zakat Fund Ordinance 1982.

The management of Zakat collection is getting better from year to year, but then the issue
of Zakat distribution still causes a lot of problems, arguments as well as discussions. The
difficulty with the distribution methods, Zakat distribution to the eligible people, the
problem with poverty that is still happening even though the Zakat distribution has been
implemented. For an instance, Zakat institution having a shortage Zakat fund while some
having surplus, are among the issues that has decreased the performance and achievement
of the Zakat institution. This situation will cause a lot of problems. The issues about the
leak of Zakat collection and rough distribution among the people might happen if Zakat
payers pay Zakat directly to the needy and poor people (Sanep et. al 2006). This study
will investigate the suitable method, which can be applied in order to enhance the
existing method of distributing Zakat fund in Bangladesh. Hopefully, sooner or later, the
Government in improving the current Zakat distribution system being used in Malaysia
can consider this proposed solution.

2. LITERATURE REVIEW

A. Theoretical Foundation of Zakat

Zakat as a tool of poverty alleviation is yet to receive much attention of economists,
regulators and policy makers. Indeed, the Zakat management system in any country is
crude with near-total lack of institutional involvement in the process. It is basically the
material as well as a spiritual form of worship. Zakat obligation is mentioned in the holy
Quran thirty times, in twenty‐seven of which Zakat is associated with prayers. This
obligation is also emphasized in a large number of the ×adith (prophet’s sayings (Al‐
Qardawi, 1993). Therefore, Zakat apart from being an obligatory worship, also has
socioeconomic objectives (al‐ÑIbaadah almÉliyah al‐IjtimaÑiyyah). Therefore, it has a
very important position in the development of the Muslim community. Although, Islam is
one of the most common religions in the world, there have not been many studies about
the potential of Zakat institutions. Most studies take place in highly Muslim populated
countries where Zakat plays a crucial role in the country’s financial system such as in
Bangladesh, and Malaysia.

2
B. Zakat in Bangladesh
The ultimate goals of Zakat are to reduce inequality and to establish human rights, social
justice, and empowering the poor by poverty reduction in Muslim communities. This
sense of collective responsibility is further reinforced by how Muslims view their place
within society. Islam, it should be emphasized, is not concerned with the welfare of the
individual alone; it seeks to achieve a wider societal well-being. While ensuring the
individual’s freedom, it places equal stress on mutual responsibility (Azmi, 1991). In
Bangladesh, foreign aid from donors contributes a significant portion of the development
budget. If Zakat funds are properly managed, these funds could reduce foreign aid and
significantly reduce the debt burden (Hassan & Khan, 2007). Several economists
projected that, in 2004–2005, potential Zakat funds could have contributed up to 43% of
the annual development plan of Bangladesh. For example, the GDP of Bangladesh was
US$163.72 billion in 2005, and the Muslim population was 88%; therefore, the adjusted
GDP for the purpose of Zakat estimation was US$144.08 billion (Shirazi & Amin, 2009).
According to the basic principles of Zakat, the Zakat institution has to be established first
within Muslim society in a well-organized way (Shawal, 2009). Therefore, it is high
demand to set up a potential institution in Bangladesh to reduce the poverty and human
development.

C. Zakat in Malaysia
Currently, in Malaysia, Zakat management authority is under the government of each
state. However, there are some states which have been privatized their Zakat institution
like Selangor, Wilayah Persekutuan Kuala Lumpur, Pahang, Pulau Pinang, Melaka and
Negeri Sembilan (Sanep et. al, 2006). According to Yusuf (2000), the government should
be accountable in collecting and distributing Zakat funds for a few reasons. Zakat
distribution by the government will keep and maintain the dignity of needy and poor
people, instead of receiving Zakat funds from the rich people directly. Besides, if the
Zakat payers distribute the Zakat funds themselves, then it might be influenced by a
specific manner which can neglecting the concept of Zakat funds distribution. Shortly,
there are two important roles of Zakat institutions, which collects Zakat dues and
distributing Zakat funds. Zakat officers that have been assigned by the government will
do these roles. This paper discusses the possibility of setting individual Zakat institutions
in Bangladesh based on Malaysian experience.

3. RESEARCH METHOD
This study was made mainly on the basis of secondary data and information. The major
sources of data were the literature of Zakat, journals and different relevant research
studies. After reading through most of the articles, annual reports of different banks,
books and different websites were found that this study will be conducted based on
qualitative analysis of research.

4. DISCUSSION AND RESULTS

3
4.1 The Real Concept of Zakat
Zakat is one of the five pillars of Islam, which has been made obligatory by Allah to
each and every Muslim to carry out. According to the basic principles of Zakat, the Zakat
institution has to be established first within Muslim society in a well-organized way
(Shawal, 2009). Zakat is a portion of a man’s wealth which is designed for the poor,
Zakat is an obligation in respect of funds paid for a specified type of purpose and for
specified categories. It is a specified amount prescribed by Allah the Almighty for those
who are entitled to Zakat as specified in the Qur’an. The obligation to pay Zakat is linked
to the order to perform prayer as stated in the Holy Qur’an. It is considered an act of
worship expressing a Muslim’s gratitude for Allah’s financial gifts (Awang and Mokhtar,
2012). On the other hand, Zakat is essential as a social welfare imposed on Islamic
society’s wealthier members and more prosperous businesses and thus helps to close the
gap between the poor and the rich (Abdul Rahman and Awang, 2003). However, the
practice and management of Zakat are different from country to others, although in early
Islamic states, Zakat funds were collected and managed by the state, Zakat management
has gone through historical challenges after the extinction of early Islamic states (Hassan,
2010). Here we will mention the present scenario of Zakat institutions in Bangladesh and
Malaysia.

4.2 Philosophy of Zakat:

Prophet Muhammad (peace be upon him) considered poverty as a serious matter. His
stand on poverty could be seen when he reminded his Companions that Zakat must be
disbursed to assist the poor. Abdul Aziz (1993) suggests that every category of people
who deserves to be given Zakat must receive their rights. If there are among the
categories that do not need the offerings of Zakat, then Zakat must first be distributed
among the poor and needy. He also asserts that the Zakat disbursed must benefit the
recipients. In relation to this, Monzer Khaf (1999) argues that Zakat is an instrument to
eradicate poverty among the members of the Muslim society. Moreover, Zakat
distribution aims to alter the lives of the poverty-stricken by making them rich. For this
purpose, Zakat does not necessarily be given to all categories if there are those who need
more Zakat. With regard to this, Muhamad Abdul MunÑim (1997) maintains that the
obligatory nature Zakat should become a catalyst to aid the Muslims in four aspects
through the goal of Zakat distribution: to resolve the poverty issue, to establish social
justice, to develop a society based on love, mutual solidarity, brotherhood and to purge
from the poor feelings of hatred and animosity that they might have for the rich.

A similar view is also expressed Husein (2003) who considers the role of Zakat t as not
only improving the standard of living for the poor and downtrodden but also making the
recipients productive members of the society. The gift of Zakat is not only interim,
providing relief to the recipients, as they will also be aided by the purchase of tools and
equipment that they can utilize to gain their sustenance. The Zakat fund also acts as
additional capital subsidized by the society to support the unemployed, orphans, widows,
physically disadvantaged people, the sick and others. In other words, Zakat functions as
an important social insurance for every member of the Muslim community in which a
bright future is guaranteed (Zulkifly et al., 2002).

4
4.3 The Issues of Fiqh of Zakat
During the period of Prophet‟s Mohammad, Zakat was elaborated in a great length, and
the issues related to the productive distribution were discussed considerably. In some
instances, jurists do not merely elaborate the particular issue within the boundaries of
their school of law, but also in comparison to other views from different schools. Hanafis
jurists, such as al-Sarakhshi and Ibn Humam for example, in conveying their views about
the issue of giving Zakat to able bodied recipients also report some other views from
another school of laws which contradict theirs. The views expressed by the founder of
three scholars of jurisprudence, namely, Shafi, Malik, and Ahmed bin Hanbal are
noteworthy. “According to Malik and Ahmed bin Hanbal, the amount paid in Zakat must
be enough for one year requirement. Imam Shafi treats this in a life term perspective and
maintains that the poor should be given Zakat enough for their lifelong requirements of a
normal life span (Hassan, M. K. 2006). A Fatwa has been issued by the International
ShariÑah Board on Zakat (ISBOZ) explains that Zakat funds might be used in
undertaking development projects, educational services, and health care services as long
as the beneficiaries of such projects fulfill the criteria to be recipients of Zakat (Kahf,
Monzer ,2006). According to Ibn Taymiyyah (in his fatwa 28; 274) FÊ-SabÊlillah means
(spending) to fund the MujahidÊn who are not given enough from Bait-al-Maal to carry
out Jihad (the holy war). They should be given sufficient to enable them to perform Jihad,
as well as enough to buy necessities for it, such as transport, weapons, maintenance
expenses and wages. In his manual Fiqh-al-Zakat, Sheikh Yusuf Al-Qaradawi says that
he does not favor expanding the term “FÊ-SabÊlillah” to include many items of
expenditure. However, except that Jihad is not specifically limited to the physical act of
fighting in defense of the Ummah.

Another heading “Lil-Fuqara” means the poor; i.e. those with no income or no means of
support. It is obvious that someone in such a position may not have the resources to
educate his or her child in an Islamic way, being unable to pay school fees. Such a person
may be given Zakat. Contemporary scholars such as Sheikh Ibn Gibrien and Sheikh Ibn
Qaud say that it is allowed to give Zakat to those Muslims who do not have sufficient
earnings to cover their children’s education needs, or to enter them into Islamic schools
in non-Islamic societies where the only alternative would be to enter the children into
Christian or secular schools. Sheikh Ibn Qaoud believes that it is necessary to give the
Zakat direct to the recipient who then has to hand it to the school, whereas Sheikh Ibn
Gibrien feels it is permissible to pay the Zakat direct to the school in payment of the fees
as long as the parents or guardians of children concerned are aware that the fees have
been paid in part or in full out of Zakat funds. Another heading “Lil-MasakÊn” which
means Zakat may be payable in respect of children’s education is that of Al-MasakÊn (the
needy). That is, if someone has a job, a house and basic necessities, but is unable to
afford the expense of sending his/her children to a Muslim school. This is an educational
basic need and, as such, can be met from Zakat funds.

5. PRESENT SCENARIO OF ZAKAT INSTITUTIONS IN MALAYSIA AND

BANGLADESH

5
5.1 Zakat Institutions and Its Practices in Bangladesh
There are a large number of people in Bangladesh living in poverty, but there are many
wealthy and rich people as well in the country. There is a large gap between the rich and
poor in the society. Every year the rich-poor gap is widening, posing a threat to social
coherence (Haque, 2006). A large amount of money is collected and there is a more
possibility to collect more of Zakat collection every year in our country. It is mostly
being used to buy saris, lungi, mosquito nets, and charitable items among poorer people.
For this reason, There is no socioeconomic impact of Zakat on the society. As a result,
Poverty is thus spiraling up. Basically, there is no effective or structured method for
Zakat distribution in Bangladesh. However, It is believed that in order to prevent such
tragic incidences from occurring there is a need for more manpower to be used while
giving Zakat. The use of more people can lead to better organization and control over the
crowds of people that gather to receive Zakat. According to Bureau of Islamic
Economics, Zakat collection in 2010 was about Tk. 110 billion or 1.4 billion USD, which
was equivalent to 1.4 percent of GDP (Asif Ibrahim, 2012). In the private sector in
Bangladesh, there are a number of volunteer organizations, mostly associated with
religious associations. However, many of these associations do not have transparency in
Zakat funds management. In the absence of transparency and accountability, people are
weary and reluctant to contribute to Zakat. In addition, the planners of poverty alleviation
strategies, both in the public and private sectors, are not seeing the urgency to adopt
Zakat in poverty reduction policies. Part of the reason could be their lack of proper
Islamic understanding and faith in Zakat, and their perception that any religious ideas be
seen as “non-progressive”. Although the government of Bangladesh is very keen to
alleviate poverty, it has never seriously looked at the institution of Zakat as a national
strategy for poverty reduction. For the fiscal year 2012–2013, the government of
Bangladesh did not include Zakat as one of the poverty reduction programs (Bangladesh
Ministry of Finance, 2012)

5.2 Zakat Institutions and Its Practices in Malaysia

The roles of Zakat institution are not only to collect the Zakat dues, but also to distribute
the Zakat funds to the Zakat recipients. Zakat is being collected from a variety of sources
such as individuals as well as corporate companies, while later on is distributed to the
eight groups of recipients like what has been mentioned by Allah in his Holy Qur’an. The
Zakat institution should be under the responsibility of the Muslim Government or it also
can be under the special Muslim supervisory body that has been appointed by that
Government. The Federal Constitution of Malaysia (1957) proclaims Islam as the official
religion of the federation. However, any issues related to Islamic laws and customs,
including soaked administration are under the jurisdiction of the respective states, which
is the Sultans, except in Federal territory whereby the Islamic law and administration are
governed by the Federal government (Md Saad & Abdullah, 2011). Zakat management
and collection in Malaysia is under the authority of state government under the
jurisdiction of the State Council (Majlis Agama Islam Negeri-MAIN) and each state
managed the Zakat funds different ways such as Selangor, Pulau Pinang and Sarawak
have privatized Zakat collection and distribution. The other states such as Wilayah
Persekutuan, Negeri Sembilan, Melaka and Pahang only privatized skate collection. The

6
other states managed by Majlis Agama or Jabatan Agama Islam Negeri (Zakat Centre
Report). Malaysia’s authorities have created Zakat institutions for Zakat contributors and
Zakat recipients in collecting and distributing Zakat efficiently. But at the same time,
several lacking of the current Zakat distribution, implementation throughout the country
were found in the literature. Firstly, a connection gap in term of information between
Zakat institution and Zakat recipients. This was because of the failure of Zakat
institutions unable to recognize exactly the Zakat recipients every year (Muhammad
Syukri, 2006). For instance, in Kuala Lumpur, Federal Territory, those who really need
Zakat should follow the procedure such as filling the form, must have supporting relevant
document and finally will be interviewed (Zainal Abidin, 2001), but the dignity of the
needy and poor should be revealed publicly somehow disrupt the process. A further
possible reason the Zakat institution cannot disburse efficiently is the problem to identify
the entire eight Zakat recipient. For instance, Zakat payers were not satisfied with the
Zakat institution in Zakat distribution because the institution was not disbursing to all
Zakat recipients fairly (Hairunnizam et. al 2009).

Another problem that has been recognized in Malaysian Zakat institutions is the shortage
of staff and experts in the Zakat institutions relative to the numerous tasks under their
responsibilities. This happened because of several problems including lack of
management expertise, lack of commitment, lack of information and legal aspects. It is
suggested that Zakat institution should use modern technology to monitor the population
of the particular area. This will help to monitor the distribution of Zakat to the eligible
and then will track the progress of eradication of poor people. Nowadays, it is argued by
(Hairrunizam & Radiah, 2010) that Zakat distribution, performance that be managed by
an institution is not quite excellent compared the sophisticated system in Zakat collection
process so the respondent in improvement should be done immediately. Presently, the
development of Zakat institutions in Malaysia is getting better, especially in terms of
Zakat collection (Hairunnizam et. al 2008). The escalation of the Zakat collection also
due to some factors, for instance, likes e-Zakat development. Most of the Zakat
institutions in Malaysia nowadays have started to develop e-Zakat by adopting Web-
based Internet application that makes Zakat information available electronically to all the
people (Shawal, 2009).

6. A PROPOSAL TO ESTABLISH ZAKAT INSTITUTIONS IN BANGLADESH

Bangladesh has a dual system of Zakat management where the payment of Zakat is
voluntary and may be made to the Zakat Board of Islamic Foundation, a government
agency under the Ministry of Religious Affairs or to several other private institutional
collects or even to private individuals. Matters pertaining to Zakat are governed by the
Zakat Fund Ordinance, 1982. There is no effective or structured method for Zakat
distribution in Bangladesh. Too often, rich people buy charitable items for distribution
via relatives, local government representatives (union council chairman or members) or
mosque imams and head teachers at local Madrasha (Islamic school). Some also
distribute clothes or food in orphanages out of their Zakat money. Although Bangladesh
is a Muslim country, this country severely lacks proper organization corresponding to
giving and receiving Zakat. There are not many organizations set up to collect and

7
distribute Zakat amongst the people properly. People in the country give Zakat
individually and there is usually a crowd of people gathered around to collect it. This
creates a crowded situation where it is quite likely for chaos to ensue, leading to the poor
being killed in stampedes. However, if we had proper ShariÑah based organizations
willing to collect and distribute Zakat these deaths could have been avoided.

Among the Zakat Institutios, Centre for Zakat Management (CZM) which is a non
government organization. There is another such organization named „Bangladesh Zakat
Board‟ which is currently not so active. CZM is an organization which collects and
distributes Zakat in a systematic way. This organization has a selection committee,
which basically looks up the people who are in need of Zakat. They arrange the proper
steps through which people may receive this Zakat aid. Many needy people have received
sufficient help through this organization, whereas, these steps are much more difficult for
individuals to undertake by themselves. A study conducted by CZM found that
Bangladesh can collect approximately 20,000-25,000 crore Taka (USD2.9 to 3.00
Billion) in each year. If it is collected through proper channels using proper methods.
This money can help the poor of our country immensely and totally reshape Bangladesh
altogether. I believe the unexpected death during stampedes can be stopped if Zakat is
collected and distributed by the proper organizations in a systematic method. These are
some suggestions for setting up the Zakat institution in Bangladesh based on Malaysian
experience.

 Zakat is mandatory for the rich and is the poor‟s right on the wealth of the rich.
Therefore, it should be collected and distributed by the Islamic Government.
 Zakat is part of the Islamic economic system to eradicate the poverty from
Muslim society.
 The Zakat system in Bangladesh must be modernized like e Zakat system, web
based information system.
 Bangladesh has about 6.0 million extreme poor families. Around US$ 3.0 billion
can be mobilized just through Zakat and thus, be used to make a dent on poverty.
 In many Muslim countries Zakat payers get tax exemption like Malaysia, and
Bangladesh can follow the path to encourage Zakat payment.
 The Government should not use more than 20 per cent of Zakat money for their
management, cost as the cost will come from Zakat collection.
 Many people pay Zakat, but it needs an institutionalized approach to manage
Zakat for poverty alleviation that could be supportive to government efforts and
be an economic tool for social development.
 To stop and control the collection of Zakat individual, Most of the well-off
Muslims pay Zakat on their own ways. But it does not make any sustainable
difference to the lives of the poor.
 Islamic NGO‟s should explore, to play the role of a facilitator to take up giant
development projects, instead of doing all itself.
 Zakat institution should reach out to people at the grassroots level and share with
them all relevant information on collection and distribution of Zakat in a

8
 transparent manner in order to earn their trust and enhance credibility, which is
the only way to grow.
 To make awareness among the people, because many people do not know how to
pay Zakat.
 Bangladesh Government must learn from the experiences of other Muslim
countries like Malaysia which use Zakat in a very sustainable way.
 To increase the number of research on Zakat, there have not been enough research
and studies on Zakat in Bangladesh to identify details of Zakat collection and its
use.
 Finally, private institutional Zakat management should lie with the government to
implement the Zakat .

6. CONCLUSION
In addition, Bangladesh Government‟s Zakat Board fails to lead a structured process for
Zakat administration; collections from all Zakat payees and distribution to the needy
people. Besides, Many people prefer to distribute Zakat personally rather than centrally.
As a result, Presently, Zakat management in Bangladesh not able to make an effective
distribution of Zakat. In Malaysia, do have a compulsory Zakat law and the collection
system that is in exist is systematic way. An integrated approach is required to strengthen
the presence of the Zakat system in Bangladesh to create a socioeconomic development
country. Zakat management in Malaysia is under the authority of state government. The
roles of Zakat institution are not only to collect the Zakat, but also to distribute the Zakat
funds to the Zakat recipients. Therefore, Malaysia is considered one of the model
countries from the Muslim world for Zakat management, which can be followed by
others like Bangladesh.

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