Mohamed Sharif Bashir, Hajah Nur Annisa Haji Sarbini, Hajah Rose Abdullah
Sultan Sharif Ali Islamic University, Brunei Darussalam
There are different point of views with regards to mechanism of zakat distribution, especially how much the share, which should be received by each item. Zakat has special characteristic that distinguishes zakat from other transfers of wealth which is that zakat can only be used in the limited objectives. These objectives are related to individual, community and humanity at large. As well as being an obligatory act of worship, it is a system through which a Muslim society can eradicate poverty and inequalities. The purpose of this paper is to examine the system of zakat management in Brunei Darussalam including the collection and disbursement channels handled by the Zakat Collection and Disbursement Division (BAKAZ) in Brunei Darussalam. This zakat recipients (asnaf) and application recognized in Brunei Darussalam. It is interesting to note that there has zakat fund from the category of destitute and poor since the year 2004, although there was evidence of a decrease in zakat received on property in 2006 and 2007 which could be the result from lack of fund. This paper also and problems faced by the recipients of the capital assistance from the zakat and effectiveness of zakat management in Brunei.
Download PDF :