18 Vol. 18 No. 2 , December 2022
Productive Zakat Viewed From The Perspective of Modern Fiqh
Syamsuar
STAIN Teungku Dirundeng Meulaboh email: syamsuarzikriati@gmail.com
Abstract
Zakat in Islamic teaching has two perspectives,'worship of mahdah and social empowerment. According to some ulemas, zakat has upgraded the standard of the people's life. In the 'Umar ibn Abd al-'Aziz era, zakat was formatted as a capital for the poorman. The case of empowering the ummah became the important issue let alone many of them live in unlucky conditions. What 'Umar ibn Abd al-'Aziz has done is considered as productive zakat. Nowadays, zakat is usually distributed for consumer importance. If the end model cannot upgrade the condition of the ummah, then productive zakat is considered a solution to solve the problem.
Keywords: Productive, Zakat, Modern, Fiqh A. INTRODUCTION
Giving zakat1 is part of implementing the fourth pillar of Islam and has a dual function, namely to help poverous people as well as to be able to clean up the assets of the muzakki (zakat giver). In addition, by giving zakat, it is certainly that the giver or muzakki will increase in wealth or will become rich.2 Every muslim, who has assets that have reached the nisab of zakat and has fulfilled hawl, is obliged to pay zakat. Considering that the role of zakat is so important, Caliph Abu Bakr made ijtihad to fight the tribes who were reluctant to pay zakat to him.3 Moreover, the people who do not pay zakat not only commit a sin but also make their Islam flawed or disgraceful, even though they are not directly judged as disbelievers.4
There are many verses and hadiths that talk about zakat, the giver’s obligation, and its management. To manage zakat has been arranged in the Qur'an so not everyone can become a manager of zakat according to what God wants. With regard to the management of zakat, the Al- Qur'an clearly states that the person entitled to manage zakat is an amilin, and amilin is also one of the recipients of zakat. The wider the knowledge of 'amilin , the higher the level of welfare of the mustahiq.5 This can be seen in the letter at-Tawbah verse 60:
ِ إ
ِاَمَّن
ِ تََٰقَدَّصلٱ
َِوِ ءٓا َرَق فْل لِ
ِ ني كََٰسَمْلٱ
َِوٱِ
َِني ل مََٰعْل
َِوِاَهْيَلَعِ
ِ ةَفَّلَؤ مْلٱ
ِى ف َوِْم ه بو ل قِ
ِ باَق رلٱ
َِوٱِ
َِني م رََٰغْل
ِ لي بَسِى ف َوِ
ِ َّللّٱ ًِِةَضي رَفِِِۖ لي بَّسلِٱِ نْبَِوٱ
َِن م
ِ َّللّٱ
َِوِِۗ
ِ َّللّٱ
ٌِمي كَحٌِمي لَعِ
Meaning: “The alms are only for the poor and the needy, and those who collect them, and those whose hearts are to be reconciled, and to free the captives and the debtors, and for the cause of Allahh, and (for) the
1 The Maliki School of Scholars defines it by "taking out a certain part of certain assets that have reached one nisab for the person entitled to receive it, provided that the property belongs perfectly, has haul, and not a mineral.” This definition is only for zakat mal, does not include the notion of zakat fitrah. While the Shafi'i School of Scholars defines it as
"something that is removed from the property or soul in a certain way." in this definition it is clearly shown that the zakat they mean is zakat "property" and zakat "life". Abdul Aziz Dahlan et al., Ensiklopedi Hukum Islam, Volume 6., Cet. VII, (Jakarta: Ichtiar Baru van Hoeve, 2006), p. 1985.
2 Didin Hafidhuddin and Rahmat Pramulya, Kaya karena Berzakat, Cet. I, (Jakarta: Raih Asa Sukses, 2008).
3 When Abu Bakr was appointed as a caliph, several tribes who were reluctant to pay zakat to him emerged.
Among them are the Abs and Zubyan tribes. This reluctance to pay zakat arises because of miserliness and the assumption that the payment of zakat is a tribute which is no longer valid after the death of the Prophet Muhammad, and may be paid to anyone of their choosing. Then Caliph Abu Bakr took the initiative to fight them. The war that occurred is called the Riddah war. Muhammad Husain Haikal, Abu Bakar As-Siddiq; Sebuah Biografi dan Studi Analisis tentang Permulaan Sejarah Islam Sepeninggal Nabi, terj. Ali Audah, (Jakarta: Litera Antara Nusa, 2001), hal. 87-97. K. Ali, Sejarah Islam (Tarikh Pra Modern), (Jakarta: Raja Grafindo Persada, 2000) p. 95-100.
4 Hasbullah Bakry, Pedoman Islam di Indonesia, Cet. V, (Jakarta: UI-Press, 1990), p. 243.
5 M. Arif Mufraini, Akuntansi dan Manajemen Zakat, (Jakarta: Kencana Prenada Media Group, 2006), p. 186.
Al-Ahkam 19 wayfarer; a duty imposed by Allah. Allah is Knower, Wise."
Based on the above verse, it is understood that conceptually Allah regulates zakat management in general in His word, while technically, it is entrusted to competent Muslims.6 The verse above also mentions about the people who are entitled to receive zakat (asnaf zakat). This shows that zakat does not only have an obligation relationship as a servant of Allah to its creator, but also has horizontal aspects among human beings that can be directly benefited. However, in order to get the more significant benefits of zakat, it is surely needed a special strategy so that the zakat asnaf is not complacent and laziness will arise by only expecting zakat funds in every year. If this occurs, of course it is very dangerous for the muslims themselves, because they will not be able to improve their economy. Because of this, the government also took part in this problem.7 Because Islam does not like its people to be lazy and only expect gifts from others,8 On the other hand, Islam likes generous people who like to give their wealth in a way that Allah pleases, as emphasized in the Hadith Rasulullah SAW means: "From Abdullah bin Umar that Rasulullah SAW said, he took alms and was reluctant to ask for
"hands on above is better than the hand under, the hand above is the one who spends and the hand below is the one asking."9
Nurcholish Madjid interpreted the hadith as an "idiom which means to be a giver on the one hand and prohibited from begging which is seen as demeaning and self-esteem on the other hand,"10 or it can be understood that zakat given to the poverous people is able to use it continuously, meaning that it can grow and develop, then, in today's term it is called productive zakat. One of the strategies adopted by the 'amilin to improve the economy of muslims is through the distribution of productive zakat. The understanding of zakat has indeed been developing for a long time in society, but for this productive zakat, there are still some scholars and muslims who think that zakat cannot be distributed in a productive form. With regard to productive zakat, there may be indications that M. Dawam Rahardjo's opinion leads here by saying that "from my observations, it seems that there is an intention that Islamic economic theories are aimed at answering the problems faced by the world today."11
In this case, it can be seen on various occasions through television, radio and printed media, questions about zakat still revolve around zakat law, such as professional zakat law, productive zakat law and so on. Of course, this requires a more in-depth approach and explanation so that productive zakat can be accepted by all muslims. Thus, in this case, the author hopes that future questions will no longer revolve around law, but it will concern on what the concept of reducing poverty is, what works can be done by mustahiq and so on. Thus, it is hoped that in time the role of zakat can really become one of the solutions in improving the Islamic economy.
It seems that from zakat as the basis for the strength of the Islamic economy, new institutions have been born in the management of Islamic finance, namely the Sharia Banking Law Number 21 of 2008 and the Republic of Indonesia Law Number 19 of 2008 concerning State Sharia Securities.12 This Islamic financial institution functions to collect and distribute public funds.
6 According to Didin Hafidhuddin and Rahmat Pramulya by quoting Imam al-Qurthubi when interpreting verse 103 of the letter at-Tawbah states that amil are people who are assigned (sent by the priest or the government) to take, write, count, and to record the zakat that they take from the muzakki and then to those who are entitled to receive it (mustahik).
Didin Hafidhuddin and Rahmat Pramulya, Kaya karena ... , p. 135.
7 Abdul Hadi Ali An-Najjar, Islam dan Ekonomi, (Banda Aceh: Majlis Ulama Daerah Istimewa Acah, 2000), p. 162- 163.
8 Quoting Muhammad Iqbal, M. Dawam Rahardjo said that Islam is a religion that is more concerned with action than ideals, … or in short, Islam is more pragmatic than ideological. M. Dawam Rahardjo, Intelektual Inteligensia dan Perilaku Politik Bangsa, Risalah Cendekiawan Muslim, Cet. IV, (Bandung: Mizan, 1999), p. 443.
9 Muhammad Nasir al-Din al-Albani, Sahih Sunan Nasa’i. trans. Fathurrahman et al., (Jakarta: Pustaka Azzam, 2006), p. 323.
10 Budhy Munawar Rachman, Nurcholish Madjid, Pemikiran Islam di Kanvas Peradaban, Jilid 4, (Bandung: Mizan, 2006), p. 3634.3.
11 M. Dawam Rahardjo, Intellektual ... , p. 104.
12 Afnil Guza, Law Number 21 of 2008 concerning Islamic Banking and Law Number 19 of 2008 concerning State Sharia Securities, Cet. I, (Jakarta: Asa Mandiri, 2008).
20 Vol. 18 No. 2 , December 2022 B. RESULT AND DISCUSSION
1. Definition of Productive Zakat
Productive zakat is wealth/al-Mal that is given and used for a long term. According to Mustafa Ahmad az-Zarqa' “al-mal huwa kullu 'ainin zata qimatin madiyatin bainan nas”
meaning that wealth is everything which has material value in society.13 However, a person may not act arbitrarily in using his wealth, or in other words, he must follow the provisions of Allah and His Messenger,14 in which one way is to issue zakat to the Amil Zakat Agency or Baitul Mal Agency so that it can be distributed productively.15
Because in the Al-Qur'an and Hadith permanent help is clearly emphasized, productive zakat16 is more appropriate solution. For this, it is necessary to provide a definition. Productive zakat consists of two syllables, namely: first, zakat and second, productive. In terms of the meaning of zakat, according to the author's opinion, it has been widely described by scholars and familiar among muslims, in which the meaning of zakat in terms of language is the basic word (masdar) of zakat which means blessing, growth and good.17 As the fiqh term, zakat means "a certain amount of property that is obligatory of Allah to be handed over to those who are entitled," besides it means "to issue a certain amount itself."18
The second word is productive. The word productive itself comes from the English language "productive" which means producing a lot, giving results, producing a lot of valuable goods that have good results, "productive" production power.19
In the above definition, it is understood that productive zakat is zakat that is distributed to mustahiq zakat so that he can fulfill his life in the future or continuously and in the future it is hoped that he will be able to lift his economy and become muzakki.20 The opponent of this productive zakat is zakat which is distributed in a consumptive form.
2. Productive Zakat and the Muslim Economy
What is the relationship between zakat and the muslim economy? Zakat is one of the names given to assets issued by entitled people to the needy and poor or to the eight asnaf. It is called zakat because in it there is hope for blessings, purity of soul, and development in goodness. As the meaning of zakat itself, it means growth, purity, and blessing,21 as the word of Allah in the letter at-Tawbah verse 103:
َِوِِْۗم هَّلٌِنَكَسَِكَت َٰوَلَصَِّن إِِْۖم هْيَلَعِ لَص َوِاَه بِم هي ك َز ت َوِْم ه ر هَط تًِةَقَدَصِْم ه ل ََٰوْمَأِْن مِْذ خ
ِ َّللّٱ
ٌِمي لَعٌِعي مَسِ
13 Mustafa Ahmad az-Zarqa', al-Madkhal al-Fiqh al-’Am, Jilid III, (Beirut: dar al-Fikr, 1946), p. 118.
14 Nasrun Haroen, Fiqh Muamalah, Cet. II, (Jakarta: Gaya Media Pratama, 2007), p. 75.
15 The objectives of production in the concept of Islamic economics are first, realizing optimal profits, second, realizing individual and family adequacy, third, not relying on other people, fourth, protecting assets and developing them, fifth, exploring economic resources and preparing them for utilized, sixth, liberation from the shackles of economic imitation, and seventh, taqarrub to Allah Ta'ala. Jaribah bin Ahmad al-Harithi, Al-Fiqh al-Iqtishadi Li Amiril Mukminin Umar Ibn al-Khaththab, Translated. Asmuni Salihan Zamakhsyari, Cet. I, (Jakarta: Khalifa, 2006), p. 50-62.
16 If one pays attention to the concept of the Indonesian economy, it appears that the economy is only focused on providing tools that satisfy society's macro needs by increasing production levels and increasingnational income. Euis Amalia, Keadilan Distributif dalam Ekonomi Islam (Penguatan Peran LKM dan UKM di Indonesia), Cet. I, (Jakarta: Rajawali Press, 2009), p.
102.
17 Qardhawi, : Hukum Zakat: Studi Komperatif Mengenai Status dan Filsafat Zakat Berdasarkan Al-Qur’an dan Hadith, Trans. Salman Harun et al, (Bogor: Pustaka Litera Antar Nusa, 2004), p. 34.
18 Yusuf Qardhawi, Hukum Zakat: ... , p. 34.
19 Joyce M. Hawkins, Kamus Dwi Bahasa Inggris-Indonesia, Indonesia-Inggris, (Oxford: Erlangga, 1996), p. 267.
20 To release them from poverty and their dependency with the help of other people, including assistance from zakat and the government, then for those who have certain skills/expertise, for example trade, give capital money and stalls for trading, for those who have skills in sewing, cutting hair, painting/drawing, gardening/farming, and so on, give them tools and other capital in accordance with their skills/expertise. Masjfuk Zuhdi, Masail Fiqhiyah, Edition II, Cet. II, (Jakarta:
Haji Masagung, 1991), p. 240.
21 Amir Syarifuddin, Garis-Garis Besar Fiqh, (Jakarta: Prenada Media, 2003), p. 37-38.
Al-Ahkam 21
Meaning: "Take zakat of their wealth, wherewith thou mayst purify them and mayst make them grow, and pray for them. Lo! Thy prayer is an assuagement for them. Allah is Hearer, Knower."
The words zakat in all its forms in the Qur'an are repeated 30 times and 27 of them are coupled with establishing prayer. In addition to the use of the word zakat in various verses, the Qur'an also uses al-sadaqah meaning zakat, as mentioned in Surah al-Tawbah verse 58, 60 and 10322
ِى فِ َك ز مْلَيِنَّمِم هْن م َو
ِ تََٰقَدَّصلٱ
َِنو طَخْسَيِْم هِاَذ إِٓاَهْن مِ۟ا ْوَطْع يِْمَّلِن إ َوِ۟او ض َرِاَهْن مِ۟او طْع أِْن إَفِ
ْMeaning: “Among them there are people who criticize you about the (distribution of) zakat; if they are given some of it, they are happy, and if they are not given some of it, they immediately become angry.
The word "sadaqah" in the verse above can be interpreted as zakat or property owned by a Muslim to be handed over to those who are entitled to receive it. Surat al-Tawbah verse 60 states the meaning:
“The alms are only for the poor and the needy, and those who collect them, and those whose hearts are to be reconciled, and to free the captives and the debtors, and for the cause of Allahh, and (for) the wayfarer; a duty imposed by Allah. Allah is Knower, Wise."
To whom is the zakat given? Verse 58 of surah al-Tawbah above was answered by Allah in verse 60 in the same letter, in which the recipient consists of eight asnaf. It turns out that in Islam there are still people who are reluctant to give zakat even though it has reached hawl and nisab, because of that Allah ordered caliphs, presidents, emirs, sultans, kings, governors, regents, sub-district heads, and village heads/Geuchiks to force zakat on them. Surah al- Tawbah verse 103 states the meaning: "Take zakat from some of their property, with that zakat you clean, purify and pray for them. Truly your prayers (become) peace of mind for them. and Allah is All-Hearing, All-Knowing." The meaning of taken is something which is productive, in the sense that the wealth can be or has the potential to bring results.23
Many fiqh scholars wrote in their books about zakat, so it is known that discussion of zakat is part of Islamic law. As part of the legal discussion, the discussion of zakat focuses on the lawfulness and invalidity of zakat collection and delivery, whether or not zakat collection and delivery is permissible, whether or not zakat is obligatory for assets to be collected and so on.
The framework of legal thinking in Islam focuses on the concept of lawful or invalid, permissible or not permissible which in fiqh is termed obligatory, circumcision, mubah, makruh and haram or in other terms known as taklifi.24 The tradition of discussing the teachings of zakat as part of Islamic law has grown among the public, even to universities. The discussion of zakat in tertiary institutions is not a special subject, but is included in the fiqh chapter.
Because it is included in the fiqh chapter, what is more prominent is the legal dimension rather than the spiritual dimension. In fact, zakat does not only have a purely vertical aspect but also has a horizontal aspect25 which can be felt directly by those who receive it.
22 Abdul Aziz Dahlan (Editor) et al., Ensiklopedi Hukum Islam, (Jakarta: Ichtiar Baru Van Hoeve, 2006), p.
1986.
23 Syamsul Anwar, Studi Hukum Islam Kontemporer, Cet. I, (Jakarta: National Library, 2007), p. 58.
24 The law of taklifi is part of the syara' law and its name is because the commandment here directly concerns the actions of people who are already mulattoes. Amir Syarifuddin, Ushul Fiqh, Volume I, Cet. I, (Jakarta: Logos Discourse of Science, 1997), p. 283. The law of taklifi is something that demands a job from the mukallaf, or requires him to do something, or gives him a choice between doing it and leaving it. Abd Wahhab Khallaf, 'Ilm Usul Fiqh, Trans. Moh. Zuhri and Ahmad Qarib, (Semarang: Dina Utama, 1994), p. 144.
25 The aim of economics in Islam is not merely to drink material things, but it becomes part of worship which involves human relation with Allah, and human relations with humans and with other creatures. Hasanuddin Yusuf Adan,
22 Vol. 18 No. 2 , December 2022 As for the horizontal aspect, besides having a direct effect on the recipient, it can also increase the recipient to become more obedient to the creator. So fiqh should also be related to mahdhah worship. As part of Islamic fiqh, thoughts about zakat have also developed among traditional scholars with the pattern of understanding zakat as part of Islamic law and this understanding has been socialized to the community and has been embedded and shaped people's behavior in understanding and applying the teachings of zakat.
This fact can be easily seen in the various questions raised by the community during the development activities of the Baitul Mal Agency.26 On various occasions held by the Baitul Mal Agency with the public or the public inviting the Baitul Mal Agency to deliver some materials on zakat management, a number of questions arose, the most frequently asked questions being regarding the law. When the author socialized the teachings of productive zakat to the public through Friday media in Meulaboh Aceh Barat, the audience/jama'ah asked the question, can zakat be stored in the Baitul Mal?
Viewed from the perspective of the ummah's question, it is understandable if the muslim apparently wants their economy to be more advanced, developed and solid. This can be seen from the progress and the number of economic institutions of the people27 which are scattered in various regions throughout Indonesia.
A number of Baitul Mal Agency officials in Aceh were also asked questions in a somewhat similar vein, such as the community also asked about the law of if zakat is paid directly to mustahiq without going through an amil officer, zakat being distributed only to one senif, zakat making as business capital, professional zakat and so on.
One of the famous scholars, Hasbi Ash-Ashiddieqi, tried to answer a number of these questions that zakat is a manifestation of mutual cooperation for assets between wealthy people and the poor. The issuance of zakat is a protection for the community from social disasters, namely poverty, weakness, both physical and mental.28 Thus, understanding zakat should not only focus on legal issues, but how to strive so that zakat can lift the economy of weak people.
The community will be protected from these disasters and become a society that lives, thrives and develops virtues within it. This understanding should be used in comprehending Al-Qur'an Surah Al-Tawbah as mentioned above, and if it is in accordance with the intentions of the Qur'an, hopefully Muslims have fulfilled Allah's expectations and thus the possibility of disaster will be reduced.
One of the legal principles of mu'amalah or economics in Islam is the principle of ta'awun (principle of helping each other). So it can be understood that the essence of the teachings of zakat is to help each other, not to prey on or destroy each other. Human life will develop if humans have a sense of concern among fellow human beings. Ignorance is one form of negligence that causes humans to be punished by Allah.29 This is in accordance with Allah's design in Surah Al-A'raf verse 179:
“Ekonomi Islam dan Sumber Ekonomi Negara Islam”, dalam Media Syari’ah, Vol X, Number 20, July-December 2008, p.
267.
26 In Aceh province, Nanggroe Aceh Darussalam Provincial Qanun Number 7 of 2004 concerning Zakat Management has been made, in which the Baitul Mal Agency is located. It is explained in Article 11 paragraph 1 that the Baitul Mal Agency is a Regional Institution authorized to carry out the task of managing zakat and other religious assets in the Province of Nanggroe Aceh Darussalam. NAD Province Islamic Sharia Service, Himpunan Undang-Undang, Keputusan Presiden, Peraturan Daerah/Qanun, Instruksi Gubernur, Edaran Gubernur Berkaitan dengan Pelaksanaan Syari’at Islam, Cet. I, (Banda Aceh: NAD Provincial Office of Islamic Shari'a, 2005), p. 320.
27 A. Djazuli and Yadi Janwari, Lembaga-Lembaga Perekonomian Umat (Sebuah Pengenalan), Cet. II, (Jakarta: Raja Grafindo Persada, 2002).
28 Teungku Muhammad Hasbi Ash-Shiddieqy, Pedoman Zakat, (Semarang: Pustaka Rizki Putra, 1992), p. 8-9.
29 It is well known in Islamic society that Abu Dharr forbids us from storing more than our daily needs. Teungku Muhammad Hasbi Ash Shiddieqy, Mutiara Hadits, Jilid 4, Cet. I, Edition II, (Semarang: Pustaka Rizki Putra, 2003), p. 95.
Al-Ahkam 23
َِن مِا ًري ثَكَِمَّنَهَج لِاَنْأ َرَذِْدَقَل َو
ِ ن جْلٱ
َِوٱِ
ِ سن ْلْ
ِِاَه بَِنو ر صْب يِ َّلٌَِّن يْعَأِْم هَل َوِاَه بَِنو هَقْفَيِ َّلٌَِّبو ل قِْم هَلِِۖ
َِكِ َك ئََٰٓل ۟و أِِۚٓاَه بَِنو عَمْسَيِ َّلٌَِّناَذاَءِْم هَل َو
ِ مََٰعْنَ ْلْٱ
ِ م هَِك ئََٰٓل ۟و أُِِّۚلَضَأِْم هِْلَبِِ
نو ل فََٰغْلِٱ
Meaning: “And verily We have made for (the contents of hell Jahannam) most of the jinn and humans, they have hearts, but they do not use them to understand (the verses of Allah) and they have eyes (but) they do not use them to see (signs of Allah's power) , and they have ears (but) do not use them to hear (the verses of Allah). They are livestock, and they are even more astray. They are the heedless ones.”
Fiqh scholars stated that it is sunnatullah that there are people whose sustenance is extended by Allah, so that they have a lot of wealth, while some others are not, so they are in poverty as mentioned in the Al-Qur'an surah al-Nahl verse 71 which means:
“And allah hath favoured some of you above others in provision. Now those who are more favoured will by no means hand over their provision to those (slaves) whom their right hands possess, so that they may be equal with them in respect thereof. Is it then the grace of Allah that they deny?"
One of the negative characteristics of humans is that they tend to do evil, in the sense that when it is associated with wealth, they are reluctant to pay zakat. Wealth is a gift from Allah30 which, when used in the wrong way, will become malleable, not bring favors. The desire to have income and wealth is part of a natural human instinct that can be a driving force in developing life, enhancing personality and self-esteem, as well as a means of purifying the human soul. Differences in supporting factors in developing human instincts to obtain income and wealth have implications for unequal opportunities to obtain them.
This inequality is part of the natural characteristics of life and should not be eroded intentionally by anyone in society who recognizes individual ownership of wealth.31 However, Islam has a clear view of wealth and economic activity. According to Muhammad Syafi'i Antonio, regarding the Islamic view of property and economic activity,32 is as follows:
a. The absolute owner of everything on this earth including property is Allah.33 Human ownership is only relatively, limited to carrying out the mandate and utilizing according to His provisions;
b. Status of assets owned by humans are;
1) Wealth as a mandate (entrusted by Allah).34 Humans are only as trustees because they are unable to procure the object;
2) Wealth as a living decoration that allows humans to enjoy it properly and not excessively. Humans have a strong tendency to own, control and enjoy
30 This means that Islamic economics is an economy based on God. This system has its starting point from Allah, aims ultimately at Allah, and uses means that are inseparable from Allah's shari'ah. Yusuf Qardhawi, Dawr al-Qiyam wa al- Akhlaq fi al-Iqtisadi al-Islami, Trans. Zainal Arifin and Dahlia Husein, Norma dan Etika Ekonomi Islam, Cet. IV, (Jakarta:
Gema Insani Press, 2001), p. 31.
31 Islam allows individual property ownership in all life. Islam allows this property, but not to create a gap between the poor and the rich in different social groups. Islam still maintains economic differences between them within "reasonable limits" and not excessive. Afzahurrahman, Doktrin Ekonomi Islam, Translated. Soeroyo and Nastangin, (Yokyakarta: Dhana Bakti Waqf, 1995), p.125.
32Muhammad Syafi’i Antonio, Bank Syari’ah: Wacana Ulama dan Cendikiawan, (Jakarta: Kerjasama Bank Indonesia dan Tazkia Institut, 1999), p. 41-45.
33 In the principle of property ownership, Islam emphasizes that nature and everything in it belongs to Allah alone;
God's ownership of something that He has created is absolute. Iskandar Usman, " Prinsip-prinsip Ekonomi dalam Al- Qur’an”, dalam Media Syari’ah, vol. 1 number 2, December 1999, p. 16-30.
34 Amanah (responsibility, trust, personality) is the life mission of every Muslim... this trait will build high credibility and a responsible attitude for every individual Muslim... because without credibility and responsibility, economic and business life will be destroyed . Adimarwan A. Karim, Ekonomi Mikro Islami, Cet. III, (Jakarta: RajaGrafindo Persada, 2008), p. 39.
24 Vol. 18 No. 2 , December 2022 wealth;
3) Wealth as a test of faith. This is especially related to how to get and use it, whether it is in accordance with Islamic teachings or not. That is why it is said that zakat is stated as one of the characteristics of a believer.35
4) Ownership of assets can be done, among others, through business (a'mal) or livelihood (ma'isyah) which are lawful and in accordance with His rules.
There are many verses and hadiths that encourage Muslims to work for a living in a halal way;
5) It is forbidden to seek wealth illegally, try or work in a way that overlooks death, forgets zikrullah with all His provisions, forgets prayer and zakat and concentrates wealth only on wealthy groups;
From the explanation above, it can be seen that Islam recognizes differences of opinion, but this does not mean that Islam justifies that wealth is only piled up in one particular individual or collective. To overcome the distribution of these assets evenly, Islam requires zakat.
This obligation is in accordance with the nature of human creation so that he can attain holiness in this world and the hereafter. Zakat according to Islamic view is a source of strength for the economic development of the people in the framework of increasing and equalizing the welfare of mankind. Zakat is a hidden fund in which when explored and utilized properly, it will be able to color the level of economic life and maintain a balance of political stability. In addition, zakat can help accelerate justice in the distribution of economic resources. However, it is hoped that the distribution will be more productive because it will provide equal employment opportunities for the poor, so it is able to increase the economic standard that has been their hope36 especially if the productive distribution is directed at giving scholarships to poor and outstanding students.
3. Existence of the Baitul Mal Agency and the Amil Zakat Agency and Sadaqah Islamic financial institutions from classical to modern times are still appropriately used by the Baitul Mal Agency. This institution in Aceh is used in accordance with the spirit of Islamic syari'at37 while in Indonesia, the Amil Zakat and Sadaqah Agency is used. Therefore zakat must be managed properly so that it requires a management institution that is credible, capable, transparent and accountable. Some experts say that zakat has a major influence in improving the economy, but it is very unfortunate if this zakat is not managed properly, then the effect will not mean anything. One of the efforts to improve the economy is through the distribution of zakat in a productive form. In this case, there is a philosophy that says "give the hook, not the fish."
Providing tools/skills for zakat recipients is a non-negotiable solution. Departing from this philosophy, distribution in the form of productive zakat is a very feasible way for the mustahiq’s long-term economic life, but in its distribution it should also pay attention to the mustahiq’s consumptive needs. If mustahiq really needs "fish" but is given a hook, there will be starvation. If he doesn't get food to eat, he might starve to death.
Several Islamic economic experts such as Nazaruddin AW (Doctor graduated from Malaysia in Islamic economics), Zaki Fuad Chalil (Doctor graduated from UIN Syarif Hidayatullah Jakarta, concentration in Islamic Economics), and Armiadi (Doctor graduated from Malaysia, concentration in Islamic Economics), argued that "what the best thing is to give
35 Budhy Munawar Rachman, Ensiklopedi ... , Jilid 4, p. 3634.
36 Muhammad Muflih, Perilaku Konsumen dalam Perspektif Ilmu Ekonomi Islam, Cet. I, (Jakarta: RajaGrafindo Persada, 2006), p. 140-141.
37 In Chapter V, Article 14 it is stated that the Baitul Mal Agency has the task of carrying out the management of zakat, the development of mustahiq and muzakki and the empowerment of religious assets in accordance with the provisions of Islamic Shari'a, the NAD Provincial Islamic Sharia Service, Himpunan ... , p. 320.
Al-Ahkam 25
the mustahiq the fish today, and give the hook for tomorrow's economic life." Therefore, the role of the Baitul Mal Agency as the current amil should not only provide consumptive zakat because this will not educate mustahiq to change their condition (poor). By optimizing zakat assets to be distributed to the poor for business assistance (productive zakat) is hoped that the zakat fund assistance can help the poor create jobs, so that development in the real sector can develop and the standard of living of marginalized people can be raised from an economic standpoint.
Letting muslims become weak in terms of their economy is the same as inviting God's wrath. Therefore, zakat provides an open opportunity for an effective poverty eradication program. Zakat needs to be linked to the most relevant verses of the Qur'an, such as regarding the doctrine requiring that there is no concentration and circulation of wealth around the elite group, as well as the Hadith of the Prophet Muhammad SAW explains the function of zakat, namely diverting wealth from the rich to the poor.38This also relates to the verses that command ta'awun (cooperating in goodness), fakk raqabah (freeing people from slavery), birr (doing public good), ihsan (repairing and improving something), ta'amul impoverished (giving opportunity to poor people to consume the most basic needs), and finally related to the quality of Muslims as human muttaqin.
For the condition of Aceh, the Islamic financial institution is played by the Baitul Mal Agency. Seeing how much zakat is needed and realizing that zakat is one way to improve the standard of living of Indonesian muslims the BAZ (Amil Zakat Agency) was founded. The background to the establishment of this institution was due to national conditions in which all components of the nation are required to participate in development. These two Islamic economic institutions are considered competent in helping the economy of the Indonesian people in general and Muslims in particular.
Likewise, muslims in Indonesia who are one of the components of the nation must participate in filling and continuing the prosperity effort. However, in its implementation, the state faces various problems, one of which is regarding costs, even though institutions like this have existed since the time of the Prophet Muhammad, even though there is no official institution yet, today it turns out that the Amil Zakat Agency which is popularly called the Baitul Mal Agency does not appear well so that the potential Islamic economic institutions cannot be actualized. Here, it can be seen that the establishment of the Baitul Mal Agency itself does not get any problems, but the implementation gets problems. Nevertheless, it can still be thought about, communicated and discussed so that there is a good solution, and it is right on target.
4. The Principles of Amil Zakat Management and Their Definition.
a. Understanding
It has been mentioned previously that the term BAZ is an abbreviation of the Amil Zakat Agency which was previously called BAZIS (Amil Zakat Infaq and Sadaqah Agency), where this meaning can be found in the Joint Ministerial Decree (SKB) of the Minister of Home Affairs Number 29 of 1991 and Minister of Religion Number 47 of 1991 regarding its guidance is contained in article 1 of the SKB namely Non-Governmental Organizations that manage the receipt, collection, distribution and utilization of zakat, infaq and alms.
Amil Zakat Institution has the same meaning as BAZIS.39 However, in the organizational structure of managing zakat according to Law Number 38 of 1999 there is a difference, if the Amil Zakat Agency is formed by the
38 Imam Abi 'Abdillah Muihammad bin Ismah'il binIbr amihbin Bardarbah al-Bukhāri al-Ja'fiy, Sah al-Bukhāriy, Juzu' V, (Beirut: Dār al -Fikr, tt), p.130.
39 A. Djazuli and Yadi Janwari foundations, Lembaga-lembaga Perekonomoan Umat, (Jakarta: Raja Grafindo Persada, 2002), p. . 39-40.
26 Vol. 18 No. 2 , December 2022 government, while the Amil Zakat Institution is formed by the community.40 The development of the Amil Zakat Institution today has made a lot of progress, in the sense that it was not only formed by the government, but also formed by the community through the foundation. The distribution techniques also differ according to the decisions and policies of the foundation concerned.
b. Principles of Management
The mu'amalah system in Islam requires rules, one of which is the principle. It is said so because it relates to social issues. In the management of Baitul Mal and the Amil Zakat Agency there are several principles that must be followed and adhered to so that the management can be successful as expected. The principles are openness, voluntary, integration, professionalism, and independence. First, the principle of openness means that the management of zakat, infaq and shadaqah should be carried out openly and known by the general public. This is necessary so that people have trust in these institutions.
The second principle is voluntary, meaning that in the collection of zakat there should be no elements of coercion, in this case the collection of zakat is more directed to the motivation regarding this obligation. The third principle is integration, meaning that in carrying out its duties and functions it must be carried out in an integrated manner among its components, therefore this modern management principles should be applied under the control of the leader. The fourth principle in the management of zakat is professionalism, meaning that its management is highly recommended to those who have abilities in this field, as well as those who have a good work ethic and have high responsibility.
While the last principle is independence, this principle is a continuation of the fourth principle, namely professionalism. It is hoped that this institution will be able to carry out its own duties and functions without the need to wait for assistance from other parties.41 It seems difficult for an institution to develop if it is not assisted or encouraged from outside. Thus, the function of stakeholders in advancing Islamic economic institutions is very decisive.
c. Amil Zakat Institutions in Community Understanding
In social science there is social stratification or social levels. So it is clear that the understanding of the socio-economic class with the political elite class is different, and so on. This is the community's understanding of zakat which is managed by amil institutions, this is due to community understanding still very limited compared to their understanding of prayer and fasting which is often obtained through formal and non-formal studies.
This problem was caused by religious education in the past not emphasizing zakat and its intricacies. As a result the community did not really understand what zakat really was, so it had implications for its implementation. Especially it is related to the management of zakat and its utilization by amil bodies officially formed by the government. This is considered not so important to study so this problem is rarely found in the learning curriculum.42 Apart from that, it seems that the government only seems to have issued the Zakat Law, without wanting or not being serious about promoting and being responsible for advancing it.
40 In the Decree of the Minister of Religion Number 581 of 1999 concerning the Implementation of Law Number 38 of 1999 concerning the Management of Zakat, article 1 paragraph 2 states that what is meant by Amil Zakat Institutions are zakat management institutions that are fully formed on the initiative of the community and by the community engaged in the fields of da'wah, education, social and welfare of Muslims.
41 A. Djazuli and Yadi Janwari, Lembaga-lembaga Perekonomian... , p. 45-47.
42 Armiadi, Zakat Produktif: Solusi Arternatif Pemberdayaan Ekonomi Umat, (Banda Aceh: Ar-Raniry Press, 2008), p.
173.
Al-Ahkam 27
This has proven that there is no element of coercion against conglomerates who are reluctant to pay zakat.
However, lately public awareness has grown about the importance of the existence of amil institutions, although it cannot be denied that there are still some people who lack trust in the management of zakat by institutions. To eliminate the feeling of doubt or skepticism in the Muslim community, Islamic economic thought that was born from Islamic figures/ulama needs to be revived and studied in intellectual circles or Islamic universities such as thinkers Ibn Taimiyah, Imam Al-Ghazali, M. Umar Chapra, M. Abdul Mannan, and Baqir As-Sadr, Afdhalurrahman. 43
This attitude is directed at people or institutions and has been a historical legacy, such as the attitude of the public's lack of trust in other public financial institutions like cooperatives because of the mistakes made by their management. Therefore, zakat managers must muhasabah for the improvement and the Islamic economic progress.
Seeing the culture of corruption in various elements of government, it is only natural that the people do not trust this institution. The lack of public trust in zakat institutions, especially those owned by the government, is motivated by the behavior of the government itself at all levels, which so far has the impression of a corrupt culture in managing and administering state funds, starting from the national level down to the village level. However, this attitude can of course be reduced, although it cannot be eliminated, if the amil institution is able to realize management with good and designed, especially management systems, trust, voluntary work, transparent, accountable and through strict and perfect supervision.44
Besides the above problems, in general zakat management institutions also face other problems, including: they do not yet have the data of muzakki, mustahiq, and zakat potential completely and accurately so that the precise and accurate concept cannot be made. In addition, the expectation of management with a computerized system with online becomes a big deal as well. Another problem is related to the available facilities and infrastructure, such as office facilities which are generally not representative for an institution or organization that manages public funds. When compared to neighboring Malaysia, in terms of zakat management facilities and infrastructure, Indonesia is still far behind. For this reason, Indonesia in general and Aceh in particular must learn more from Malaysia because it is much more established.
So, the openness of the Amil Zakat institution with the community is very much needed, as well as proving to the public that this Amil Zakat institution is a joint property that will manage zakat and empower the people's economy so that the Muslim economy can rise from adversity.
C. CONCLUSION
Zakat is a sacred part of Islamic teaching which belongs to the community so it must be managed according to agreed principles. This management requires experts in order to boost the muslim economy. If you are not expert and professional in managing it, then zakat is forever given in a consumptive form which causes muslims to become weaker. In fact, in addition to consumptive zakat, it is still necessary to give productive zakat.
43 Veithzal Rivai and Andi Buchari, Islamic Economics, Ekonomi Syari’ah bukan Opsi, tetapi Solusi , Cet. I, (Jakarta: Bumi Aksara, 2009), p. 374-384.
44 Armiadi, Zakat Produktif: ... , p. 175-176.
28 Vol. 18 No. 2 , December 2022 Productive zakat is zakat that is distributed to mustahiq zakat so that he can fulfill his life in the future or continuously and in the future it is hoped that he will be able to lift his economy and become muzakki. The opponent of this productive zakat is zakat which is distributed in a consumptive form.
Expecting the functioning of productive zakat, zakat should be given to muzakki who have are active and outstanding students as well as the students who are poor, but diligent, smart, and outstanding. To realize and establish productive zakat, the role of stakeholders is needed so it seems that zakat belongs to the common people of Islam which must be fought for.
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