Jurnal Asy-Syukriyyah Vol. 26 | Nomor 2 | Juli Ae Desember 2025 P-ISSN 1693-136X E-ISSN 2715-6753 DOI : https://doi. org/10. 36769/asy. COMPARATIVE FIQH ANALYSIS OF MAZHABAoS OF THOUGHT ON THE DISTRIBUTION OF ZAKAT TO NON-MUSLIM MUSTAIQ Sofwan Jauhari STAI Dirosat Islamiyah Al-Hikmah Jakarta sofwanjauhari@gmail. Abdul Ghoni STAI Dirosat Islamiyah Al-Hikmah Jakarta aghoni03@gmail. Abstract: In an era marked by rapid global transformation, the study of Islamic legal methodology demands renewed scholarly attention. Contemporary challenges such as globalization, ethical finance, humanitarian crises, and minority rights require adaptive frameworks within Islamic jurisprudence capable of engaging complex modern realities. This study addresses the critical question of how classical ul al-fiqh principles can be reconstructed to respond to these socio-economic and ethical challenges. Despite extensive scholarship on ul theory, there remains a significant research gap in synthesizing classical doctrines with emerging contexts such as global zakat governance and the operational ethics of humanitarian The main objective of this research is to develop a normative-constructive framework that bridges traditional fiqh reasoning with maqAid al-sharah-based innovation, emphasizing practical relevance in contemporary legal interpretation. Employing a qualitative normative approach, the study critically examines epistemological shifts across major schools of thought and formulates a synthetic analytical model linking their methodologies. The novelty of this research lies in proposing a unified interpretive approach that repositions ul al-fiqh as a dynamic and socially transformative discipline rather than a static textual system. The findings contribute to the broader discourse of Islamic legal renewal and open new directions for future research on integrative jurisprudence in addressing global ethical and governance issues. Keywords: Zakat. Non-Muslim. Mustauiq. Comparative Fiqh. MAlik. ShAfi. INTRODUCTION Zakat, an obligatory form of almsgiving, stands as one of the five foundational pillars of Islam, signifying its paramount importance within the faith. 1 It is not merely a charitable act but a profound institution with dual dimensions: it is an act of worship . bAda. that purifies the wealth of the giver and their soul from avarice, and a divinely ordained socio-economic mechanism designed to redistribute wealth, alleviate poverty, and foster social justice within the community. The objectives of Zakat are multifaceted, aiming to promote social solidarity, reduce economic disparities, and ensure that the basic needs of the less fortunate are met. Firman Muhammad AA and Adina Rosidta. AuPeran Wakaf Dan Zakat Dalam Meningkatkan Ekonomi Masyarakat Indonesia,Ay Lisyabab: Jurnal Studi Islam Dan Sosial 4, no. : 162Ae85. Jurnal Asy-Syukriyyah Vol. 26 | Nomor 2 | Juli Ae Desember 2025 | 185 Jurnal Asy-Syukriyyah Vol. 26 | Nomor 2 | Juli Ae Desember 2025 P-ISSN 1693-136X E-ISSN 2715-6753 DOI : https://doi. org/10. 36769/asy. thereby contributing to a more equitable and compassionate society. 2 The QurAn repeatedly emphasizes the significance of Zakat, often pairing it with prayer . , to underscore that a true Muslim must fulfill the rights of God as well as the rights of fellow human beings. The term mustauiq . lural: mustauiq. refers to those individuals or groups who are legitimately entitled to receive Zakat funds according to Islamic law. The determination of these recipients is not left to arbitrary human judgment but is divinely prescribed. The foundational text outlining these categories is found in the QurAn, specifically in Surah AtOeTawbah . :60: aAuI ac aI acEAa Ca a a aEE aACa a a aOE aI a a aEO aI aOE a a aI aEOIa aEaO a aOE aI aE ac aA aCaEaOaa a I aO aAO aECa aaOEa a a aIOIa aO aA aO aaOeacN aaO aI acEaO aE na aA aOa aI aIA AyA aAEEacN aaOEE ac aN a aEIO U a aE IOA "Alms-tax is only for the poor . l-fuqarA) and the needy . l-masAk. , for those employed to administer it, for those whose hearts are attracted to the faith . l-muallafati qulbuhu. , for freeing slaves . ar-riqA. , for those in debt . l-ghArim. , for Allah's cause . , and for needy travellers . bn as-sab. This is an obligation from Allah. And Allah is AllKnowing. All-Wise. This verse clearly delineates eight specific categories of beneficiaries, forming the bedrock for all jurisprudential discussions on Zakat distribution. The central inquiry of this research revolves around a significant juristic question: Is it permissible under Islamic jurisprudence (Fiq. to distribute Zakat funds to non-Muslims, and if so, under what specific conditions and to which categories of non-Muslims? This issue has been a subject of considerable debate and differing interpretations among the classical MazhabAos of Islamic law. It is crucial at the outset to distinguish Zakat from general, voluntary charity . daqah nAfila. There is a broad consensus among Islamic scholars that adaqah nAfilah may be given to non-Muslims out of benevolence and for humanitarian reasons. Zakat, however, as an obligatory act of worship with divinely specified recipients, is subject to more stringent rules and interpretations. While the majority opinion among scholars leans towards Zakat being exclusively for Muslims, exceptions and nuanced debates exist within the classical A concise review of prior literature reveals two relevant strands. First, classical fiqh literature provides a rich but variegated jurisprudential record: treatises and legal manuals articulate differing hermeneutical approaches to the Quranic categories, varying standards of communal interest . , and diverse applications in historical contexts. Second, contemporary normative and empirical studies focusing on zakat administration, interfaith welfare, and legal reform often grapple with translating classical norms into modern institutional practice within plural societies. Despite this body of work, there is a notable gap: existing studies either concentrate on doctrinal exegesis without systematically comparing madhhab positions side-by-side, or they analyse modern zakat practices without fully Firman Muhammad Abdurrohman Akbar. AuTHE ANALYSIS OF FACTORS AFFECTING PUBLIC PARTICIPATION IN THE PRACTICE OF ZAKAT COLLECTION AND DISTRIBUTION,Ay FILANTROPI, 2023, 169Ae76. Muhammad Syarif. AuSenif Zakat for Muallaf in Aceh (Overview of Politics. Economics and Psychology of Religio. ,Ay Journal Law Science . 53Ae62, org/ejournal/index. php/JLSJuridical. Desi Refnita. AuThe Mustahik Zakat in Various Dimensions of Fiqh in Era Society 5. 0,Ay El-Mashlahah 11 (June 28, 2. : 13Ae28, https://doi. org/10. 23971/elma. Afef Dhifallah. AuNavigating Dual Commitments: Adherence of Muslim NGOs to Islamic Principles While Integrating Humanitarian Principles-A Case Study on Islamic Relief WorldwideAy (Hamad Bin Khalifa University (Qata. , 2. Jurnal Asy-Syukriyyah Vol. 26 | Nomor 2 | Juli Ae Desember 2025 | 186 Jurnal Asy-Syukriyyah Vol. 26 | Nomor 2 | Juli Ae Desember 2025 P-ISSN 1693-136X E-ISSN 2715-6753 DOI : https://doi. org/10. 36769/asy. grounding them in the spectrum of classical juristic reasoning. This research therefore positions itself to fill that gap by providing a structured, comparative analysis of classical madhhab opinions on zakat-to-non-Muslims and by drawing out the legal principles and conditions from which contemporary institutional recommendations can be derived. A comparative analysis of the classical MazhabAos of thought on this matter is not merely an academic exercise in historical jurisprudence. it addresses a perennial Fiqh question that holds considerable contemporary relevance. In an increasingly interconnected world. Muslim communities often exist within religiously diverse societies, and Zakat institutions are frequently confronted with humanitarian needs that transcend religious boundaries. Understanding the spectrum of classical jurisprudential opinions provides an essential foundation for informed contemporary discourse and practice. This study aims to furnish a clear, evidence-based elucidation of the classical legal landscape, which can contribute to a more nuanced understanding among Zakat administrators, policymakers, and the wider Muslim Such clarity is vital for navigating the complexities of Zakat distribution in pluralistic contexts and for fostering constructive interfaith relations based on informed Islamic teachings. The varied classical perspectives offer a rich legal heritage, potentially providing a range of legally grounded options that can be considered by contemporary jurists and institutions when addressing modern challenges related to social welfare and humanitarian aid. RESEARCH METHOD This study employs a qualitative, library-based methodology centered on ul al-fiqh as the principal analytical framework to investigate the juristic question of distributing zakAt to non-Muslim mustauiqn. Library research . auth makta. permits a close, contextual engagement with canonical texts and their methodological underpinnings. by placing ul alfiqh at the center, the study aims not only to record fiqh rulings but to uncover the epistemic moves types of evidence, forms of analogical reasoning, and juridical maxims that produce those rulings. The intent is to produce a jurisprudentially grounded typology of policy options that is both faithful to classical methodologies and relevant to contemporary institutional Sources are selected according to explicit criteria designed to ensure representativeness, authenticity, and methodological relevance. Primary sources include classical ul works and treatises . hose that articulate theory of evidence and legal methodolog. , canonical fiqh manuals from the four Sunni madhAhib . here the application of ul to concrete rulings can be observe. , major tafsr and uadth collections cited by jurists, and fatwA compilations that reflect practical reasoning. Secondary sources comprise peer-reviewed scholarship, monographs, and modern ul studies that engage the Arabic primary literature. Editions and manuscript witnesses will be documented. Arabic originals are preferred, with scholarly translations used only where necessary for clarity. Each source is included only if it bears directly on the problem either by articulating a ruling, explicating underlying evidence, or demonstrating a methodological principle used by jurists in this area. The analytical procedure follows a stepwise ul-based protocol. First, all relevant textual evidence (QurAnic verses, uadth, and pivotal fiqh passage. will be collected and their legal status assessed . , na general vs. specific, qa vs. Second, the study classifies the kinds of proofs and techniques invoked qiyAs, istiusAn, malauah . r istilA. , sadd adhdhara, urf, and notions of ijmA and analyzes how each madhhab validates and applies these Firman Muhammad and Abdurrohman Akbar. AuMETODE KUALITATIF DAN KUANTITATIF PADA STUDI ISLAMAy . 2986Ae5034, https://jurnal. id/index. php/arrasyiid/DOI:https://doi. org/10. 70367/arrasyiid. Jurnal Asy-Syukriyyah Vol. 26 | Nomor 2 | Juli Ae Desember 2025 | 187 Jurnal Asy-Syukriyyah Vol. 26 | Nomor 2 | Juli Ae Desember 2025 P-ISSN 1693-136X E-ISSN 2715-6753 DOI : https://doi. org/10. 36769/asy. Third, the research extracts pertinent juristic maxims and rules . awAid fiqhiyya. that bear on distributive questions, and examines how those maxims interact with the maqAid al-sharah . or example, preservation of religion, life, and wealt. when textual evidence is ambiguous or contested. Fourth, where explicit texts are silent or general, the study reconstructs permissible analogical moves . , evaluates the appropriateness of istiusAn or malauah reasoning, and applies sadd adh-dhara to test for potential harms or undesirable precedents. Finally, the analysis synthesizes these findings into a constrained set of jurisprudentially defensible options for contemporary practice, each accompanied by its chain of evidence and methodological justification. Figure 1. Research Method Flowchart (Usl al-Fiqh Framewor. RESULT AND DISCUSSION Preliminary Distinctions: Zakat. Jizyah, and General Sadaqah Before delving into the specific rulings of the four MazhabAos of thought, it is imperative to establish clear distinctions between Zakat. Jizyah, and general voluntary charity . daqah nAfila. These distinctions are fundamental to understanding the precise scope of the jurisprudential debate concerning Zakat distribution to non-Muslims. Zakat is an obligatory annual levy on specific types of wealth owned by Muslims that meet certain criteria . reaching the niAb or minimum threshold, and completion of a lunar year, uaw. It is a pillar Afried Lazuardi and Firman Muhammad Abdurrohman Akbar. AuANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PARTISIPASI MASYARAKAT DALAM PRAKTIK PENGUMPULAN DAN DISTRIBUSI ZAKAT,Ay Zhafir: Journal of Islamic Economics. Finance, and Banking 2, no. : 131Ae Jurnal Asy-Syukriyyah Vol. 26 | Nomor 2 | Juli Ae Desember 2025 | 188 Jurnal Asy-Syukriyyah Vol. 26 | Nomor 2 | Juli Ae Desember 2025 P-ISSN 1693-136X E-ISSN 2715-6753 DOI : https://doi. org/10. 36769/asy. of Islam with designated categories of recipients, primarily intended for the welfare of the Muslim community. adaqah nAfilah, on the other hand, refers to voluntary acts of charity that Muslims are encouraged to perform beyond their Zakat obligations. Unlike Zakat, general adaqah is not restricted to specific recipients or amounts, and there is a broad scholarly consensus that it can be given to non-Muslims, particularly those in need or to foster goodwill. This form of charity is an expression of general benevolence and humanitarianism encouraged by Islam. Jizyah is a historically distinct concept, referring to a poll tax or tribute that was levied on non-Muslim subjects . living under the protection of an Islamic state. This tax was typically in return for exemption from military service, which was obligatory upon Muslim citizens, and for the state's guarantee of protection for their lives, property, and religious Jizyah is thus a civic obligation related to governance and citizenship, fundamentally different from Zakat, which is an act of worship and a religious obligation for Muslims with specific spiritual and socio-economic objectives within the Muslim community. Clarifying these terms is essential because the permissibility of giving general charity to non-Muslims does not automatically extend to Zakat, due to Zakat's specific nature and rules. Similarly, the existence of Jizyah as a financial arrangement with dhimms does not directly inform the rules of Zakat distribution to them, as these are separate legal and financial The core of the debate lies in whether the specific institution of Zakat can, or should, extend its benefits to non-Muslims. The anaf Mazhab: A Conditional Permissibility for Dhimmi The anaf Mazhab of jurisprudence presents a notably nuanced and internally diverse perspective on the issue of distributing Zakat to non-Muslim mustauiqn. While a significant stream within the Mazhab prohibits it, influential early figures, including Imam Zufar ibn alHudhayl, and reportedly Imam Abu Hanifah himself regarding Zakat al-Fitr, permitted giving Zakat to poor dhimms . on-Muslims living peacefully under Muslim governanc. Predominant View and Key Proponents The view that Zakat may be given to poor dhimms is prominently associated with Imam Zufar, a distinguished student of Imam Abu Hanifah. Some sources also indicate that Imam Abu Hanifah and his other major student. Imam Muhammad ibn al-Hasan al-Shaybani, allowed the giving of Zakat al-Fitr . he end-of-Ramadan charit. to dhimms. This stance suggests a recognition of the humanitarian needs of non-Muslim subjects. However, it is crucial to acknowledge that many later anaf jurists, and what is often cited as the Mazhab's "official" or dominant position . Ahir ar-riwAya. , tend to prohibit the distribution of Zakat . articularly Zakat al-MAl, or wealth Zaka. to non-Muslims, including under the category of al-muallafati qulbuhum . hose whose hearts are to be reconcile. This latter group often argues that the category of al-muallafati qulbuhum was effectively Assoc. Professor Dr. Mohd Shukri Hanapi. AuThe Zakat Fund and Non-Muslims in Malaysia,Ay International Journal of Academic Research in Business and Social Sciences 7 (June 29, 2. : 494Ae505, https://doi. org/10. 6007/IJARBSS/v7-i5/2986. Imam Imam. AuPemberian Zakat Terhadap Non Muslim Tinjauan Imam Madzhab Dan Maqasid Syariah Jasser AudaAy (Universitas Islam Negeri Maulana Malik Ibrahim, 2. Muflikhatul Khairah. AuKonsep Al-Jizyah Dan Status Kewarganegaraan Non-Muslim Dalam Prespektif Fikih Klasik,Ay Al-Qanun: Jurnal Pemikiran Dan Pembaharuan Hukum Islam 10, no. 2 Des . : 381Ae401. Muhammed Ikramul Hoque Miah. AuReligion and Civility: A Study of Ibn Al-QayyimAos AukAm Ahl Al-Dhimma and a Comparative Reading from the anbal and anaf Schools of LawAy (University of Birmingham, 2. Anver M Emon. Religious Pluralism and Islamic Law: Dhimmis and Others in the Empire of Law (Oxford University Press, 2. Jurnal Asy-Syukriyyah Vol. 26 | Nomor 2 | Juli Ae Desember 2025 | 189 Jurnal Asy-Syukriyyah Vol. 26 | Nomor 2 | Juli Ae Desember 2025 P-ISSN 1693-136X E-ISSN 2715-6753 DOI : https://doi. org/10. 36769/asy. abrogated or became inapplicable after Islam gained strength, based on the reported actions of Caliph Umar ibn al-KhaAb. This internal diversity within the anaf Mazhab is a significant characteristic of its jurisprudential tradition on this matter. Scriptural Evidence (Dal. and Interpretation The primary scriptural basis for the anaf jurists who permit Zakat to poor dhimms often revolves around the general applicability of the term "al-fuqarA" . he poo. found in certain QurAnic verses related to charity. A key verse in this context is QS. Al-Baqarah . :271: a a aAuIa a O eu acEAa Ca a a aA aI a acI aN aO anaOuI a aAON aaO aaONaE aACa a aN aaO IaOE ac a Eo aO aO aE aA a aaIE aI aIOa a a E a aOEEacNa a aIa aIEA aAyA aAOaI IaOA AuIf you disclose your charitable expenditures . -adaqA. , they are good. but if you conceal them and give them to the poor . l-fuqarA), it is better for you. Proponents of giving Zakat to poor dhimms, such as Imam Zufar, argued that the term al-fuqarA in such verses is general and encompasses both Muslim and non-Muslim poor, and that the QurAn did not explicitly restrict "the poor" to Muslims in the context of Zakat. They might interpret a-adaqAt in this verse to include obligatory Zakat. Conversely, those anafs who prohibit Zakat to non-Muslims often rely on the Hadith narrated by MuAdh ibn Jabal, when the Prophet Muhammad . eace be upon hi. sent him to Yemen, instructing him that Zakat is "to be taken from their wealthy and given to their poor". The pronoun "their" (-hi. is interpreted by this group as referring exclusively to the Muslims of Yemen. This interpretation restricts the beneficiaries of Zakat to Muslims only. The tension between these interpretations one emphasizing the general humanitarian implication of aiding "the poor" and the other emphasizing the specificity of Zakat as an internal Muslim institution underlies the differing anaf opinions. Classical anaf Texts References to primary anaf texts like Al-Mabs by ImAm As-Sarakhs and AlHidAyah by Al-MarghnAn are crucial for understanding the Mazhab's position. Al-Mabs While direct English translations detailing As-Sarakhs's specific ruling on Zakat to dhimms are not readily available in the provided materials. Al-Mabs is recognized as a comprehensive encyclopedia of anaf jurisprudence that often records differing opinions within the Mazhab, including those of Imam Zufar. Scholarly analysis of AlMabs confirms that As-Sarakhs discusses Zakat extensively. The user query itself indicates that Al-Mabs records Imam Zufar's view allowing Zakat to poor dhimm nonMuslims. This suggests that As-Sarakhs, known for his detailed exposition of Hanafi Fiqh, would have presented this opinion, even if he ultimately favored another. Masfi SyaAofiatul Ummah. AuIJTIHAD UMAR IBN AL-KHATHAB TENTANG HAK MUALLAF DALAM ZAKAT,Ay Sustainability (Switzerlan. 1Ae14, http://scioteca. com/bitstream/handle/123456789/1091/RED2017-Eng8ene. pdf?sequence=12&isAllowed=yhttp://dx. org/10. 1016/j. 005https:// net/publication/305320484_SISTEM_PEMBETUNGAN_TERPUSAT_STRATEGI_ME LESTARI. Maher Haswa et al. AuPurposive Understanding of the Texts on Dealing with Non-Muslims: A Critical. Analytical Study,Ay Academic Journal of Interdisciplinary Studies 12 (January 5, 2. : 201, https://doi. org/10. 36941/ajis-2023-0017. al-Sarakhsi al-Mis. Kitab Al-Mabsut (Dar al-MaAoarifah, https://books. id/books?id=KzRLwAEACAAJ. Jurnal Asy-Syukriyyah Vol. 26 | Nomor 2 | Juli Ae Desember 2025 | 190 Jurnal Asy-Syukriyyah Vol. 26 | Nomor 2 | Juli Ae Desember 2025 P-ISSN 1693-136X E-ISSN 2715-6753 DOI : https://doi. org/10. 36769/asy. Al-HidAyah The author of Al-HidAyah. Al-MarghnAn, is reported to state that anaf scholars base their opinion on the Prophet's (PBUH) general directive that alms should be given to people of every religion. He further argues that had it not been for the specific instructions in the Hadith of MuAdh, giving Zakat to dhimms would have been considered permissible. This implies a foundational understanding within the Mazhab that leans towards broader permissibility, which is then qualified by specific textual The Status of Dhimmi and Al-Muallafati Qulbuhum in anaf Thought The permission extended by some anaf jurists to dhimms is primarily for those who are poor, based on humanitarian considerations and a broad interpretation of "al-fuqarA. Regarding al-muallafati qulbuhum, the dominant anaf position, as articulated by many scholars, is that this category ceased to be a valid avenue for Zakat distribution after Islam became well-established and powerful. This view is often traced to the actions of Caliph Umar, who reportedly suspended payments to certain individuals who had previously received them under this category. This stance effectively closes one potential channel for non-Muslims to receive Zakat, making Imam Zufar's direct permission for poor dhimms particularly noteworthy as it bypasses the muallafah category. The internal debate within the anaf Mazhab highlights a dynamic interplay between general ethical imperatives derived from QurAnic verses encouraging charity to all needy individuals, and specific legal texts that appear to delimit Zakat recipients to the Muslim Imam Zufar's position, emphasizing the underlying objective . of Zakat as poverty alleviation irrespective of the recipient's faith . mong dhimm. , represents a significant jurisprudential strand that prioritizes the spirit of welfare. This contrasts with the more common anaf view that emphasizes the particularity of Zakat as an institution for Muslims, often drawing a sharper line based on the Hadith of MuAdh and the interpretation of QS. AtOeTawbah 9:60. This internal variance underscores that the anaf Mazhab is not monolithic on this issue and has historically accommodated differing interpretations rooted in varied emphases on textual sources and legal reasoning. The MAlik Mazhab: General Prohibition. Discretion for Muallafah The MAlik Mazhab of thought generally prohibits the distribution of Zakat to nonMuslims. However, it introduces a significant element of flexibility concerning the category of al-muallafati qulbuhum, allowing for Zakat to be given to non-Muslims under this heading if the Muslim leader (ImA. deems it to be in the public interest . Predominant View The established position within the MAlik Mazhab is that Zakat funds are not to be given to non-Muslims, including those who are poor or needy. This aligns them with the ShAfi Rakhimov Abdulhalik et al. AuLaw Basics in Hanafi Madhab,Ay European Journal of Science and Theology 16, 1 . : 83Ae90. Zaynab. AuHukum Pemberian Zakat Kepada Non-Muslim Yang Miskin (Studi Komparatif Antara Imam Zufar Dan Imam Nawa. ,Ay 2022. Rusdan Rusdan. AuAnatomi Zakat Mal (Antara Ibadah Mahdhah Dan MuAoamalah Maliyya. ,Ay PALAPA 9, no. : 96Ae125. Marwan Abu-Ghazaleh Mahajneh. Itay Greenspan, and Muhammad M Haj-Yahia. AuZakat Giving to NonMuslims: MuftisAo Attitudes in Arab and Non-Arab Countries,Ay Journal of Muslim Philanthropy & Civil Society 5, no. Jurnal Asy-Syukriyyah Vol. 26 | Nomor 2 | Juli Ae Desember 2025 | 191 Jurnal Asy-Syukriyyah Vol. 26 | Nomor 2 | Juli Ae Desember 2025 P-ISSN 1693-136X E-ISSN 2715-6753 DOI : https://doi. org/10. 36769/asy. and anbal MazhabAos in their general stance. The rationale is that Zakat is a religious obligation specifically for the benefit of the Muslim community. Scriptural Evidence (Dal. and Interpretation The MAlik prohibition is primarily based on their interpretation of QS. AtOeTawbah . :60, which enumerates the eight categories of Zakat recipients. The MAliks, like the ShAfis and anbals, generally understand these categories to be exclusive to Muslims. The restrictive particle "innamA" . at the beginning of the verse is often understood to limit Zakat distribution to these specified . nd implicitly Musli. Furthermore, the Hadith of MuAdh ibn Jabal, stating that Zakat is "to be taken from their wealthy and given to their poor," is a cornerstone of this argument, with the pronoun "their" interpreted as referring specifically to Muslims. Classical MAlik Texts Al-Mudawwanah This foundational text, compiled by Saunn from the teachings of Ibn QAsim, who learned from ImAm MAlik, is a primary source for MAlik jurisprudence. While direct quotes from Al-Mudawwanah explicitly prohibiting Zakat to all non-Muslims are not detailed in the provided snippets, the general principles of Zakat distribution within MAlik Fiqh, as derived from such texts, would support this prohibition, except for the specific case of al-muallafati qulbuhum. The emphasis within MAlik Zakat laws is typically on the needs of the Muslim community. Al-Muwaa ImAm MAlik's Al-Muwaa details various aspects of Zakat, such as the types of wealth subject to it and the niAb. While it may not explicitly state a blanket prohibition on giving Zakat to non-Muslims in all circumstances, its overall framework treats Zakat as an internal Muslim obligation and benefit. For instance. Al-Muwaa specifies that Zakat al-Fitr is obligatory upon every Muslim. The absence of explicit permission for general non-Muslim recipients, coupled with the focus on Muslims, forms part of the MAlik argument against such distribution. The Category of Al-Muallafati Qulbuhum in MAlik Thought The MAlik Mazhab acknowledges the category of al-muallafati qulbuhum as a legitimate avenue for Zakat distribution. Significantly, they permit Zakat to be given to nonMuslims under this category if specific conditions are met and if it serves a clear benefit . for Islam or the Muslim community. This includes situations where giving Zakat might encourage influential non-Muslims to embrace Islam, or to secure their support, or to avert their potential harm to Muslims. Crucially, the MAlik Mazhab often vests the discretion to make such a determination in the Muslim leader (ImAm or Calip. It is not an individual's prerogative but a matter of state policy, decided based on the prevailing circumstances and the perceived public interest. Some MAlik jurists have noted that while the category is valid, the practical need to give to non-Muslim muallafah might be diminished if Islam is strong and Mariam Majid et al. AuTHE IMPLICATION OF ZAKAT DISTRIBUTION IN STRENGTHENING THE FAITH AMONG CONVERTS IN SELANGOR,Ay Indian Journal of Scientific Research Volume 7 (May 1, 2. : 10761Ae67. Ysuf al-QarasAw. Fiqh Az-Zakat: A Comparative Study. the Rules. Regulations and Philosophy of Zakat in the Light of the QurAoan and Sunna (Dar Al Taqwa, 1. Akhmad Syauqi Aula Tsani. AuZAKAT HEWAN TERNAK KHULATAAoMENURUT PENDAPAT IMAM MALIK DAN IMAM ASY-SYAFIAoIAy (UIN SUNAN KALIJAGA YOGYAKARTA, 2. Imam Malik. YaAoqub Johnson, and AoAAoishaAoAbdarahman at Tarjumana. Al-Muwatta (The University Press. Jurnal Asy-Syukriyyah Vol. 26 | Nomor 2 | Juli Ae Desember 2025 | 192 Jurnal Asy-Syukriyyah Vol. 26 | Nomor 2 | Juli Ae Desember 2025 P-ISSN 1693-136X E-ISSN 2715-6753 DOI : https://doi. org/10. 36769/asy. such incentives are not required. However, the option remains open if the leader deems it The MAlik position thus reflects a balance between a general principle of restricting Zakat to Muslims and a pragmatic allowance for exceptions when significant benefits for the Muslim polity are anticipated. This approach is characteristic of MAlik jurisprudence, which often gives considerable weight to malauah mursalah . nrestricted public interes. and the practical considerations of governance. The leader's role in this decision underscores the communal and strategic dimension of Zakat distribution within this framework, particularly when it involves non-Muslims. This nuanced stance distinguishes the MAliks from a blanket prohibition, offering a path for strategic engagement with non-Muslims through Zakat when deemed beneficial by the legitimate authority. The ShAfi Mazhab: A Strict Prohibition The ShAfi Mazhab of jurisprudence adopts a notably strict and unequivocal stance, prohibiting the distribution of Zakat, whether Zakat al-MAl . ealth Zaka. or Zakat al-Fitr . ndof-Ramadan charit. , to non-Muslims under any circumstances. Predominant View The consensus within the ShAfi Mazhab is that non-Muslims are not eligible recipients of Zakat. This position is consistently upheld in the Mazhab's major jurisprudential works and by its leading scholars. If no eligible Muslim recipients can be found, the ShAfi Mazhab mandates that the Zakat funds should be preserved until such recipients become available, rather than being disbursed to non-Muslims. Scriptural Evidence (Dal. and Interpretation The ShAfi Mazhab's prohibition is firmly rooted in its interpretation of primary scriptural sources: QS. AtOeTawbah . :60 The ShAfis interpret the eight categories of Zakat recipients enumerated in this verse as being exclusively for Muslims. The particle "innamA" . nly, veril. at the beginning of the verse is understood to signify restriction . , meaning that Zakat is confined solely to these named groups, who are presumed to be Muslim unless specified otherwise in a manner that includes non-Muslims . hich, in their view, is not the case for general recipients like the poor and need. The Hadith of MuAdh ibn Jabal This Hadith, in which the Prophet Muhammad . eace be upon hi. instructed MuAdh to take Zakat "from their rich and give it to their poor" when sending him to Yemen, is a central piece of evidence. ImAm An-Nawaw, a leading ShAfi jurist, in his Fuadah Johari et al. AuMuallaf Development through Zakat Distribution and Programmes in Selangor. Malaysia: An Overview,Ay in Proceeding of the 5th Islamic Economics System Conference, 2013, 1008Ae22. Fuadah Johari. Ahmad Fahme Mohd Ali, and Muhammad Ridhwan Ab Aziz. AuThe Role of Zakat and Success Factor for Muallaf Conditions: An Analysis in Selangor. Malaysia,Ay Ulum Islamiyyah 24 . : 11Ae23. Umi Hani. AuAnalisis Tentang Penyamarataan Pembagian Zakat Kepada Asnaf Zakat Menurut Pendapat Imam SyafiAoI,Ay Al-Iqtishadiyah: Ekonomi Syariah Dan Hukum Ekonomi Syariah (E-Journa. Volume 2 . : 21Ae ILHAM HANIFUL ASRI. AuHUKUM ZAKAT HEWAN TERNAK YANG DIBERI MAKAN (STUDI KOMPARATIF IMAM MALIK DAN IMAM ASY-SYAFIAoI)Ay (UNIVERSITAS ISLAM NEGERI SULTAN SYARIF KASIM RIAU, 2. Muhammad Ufuqul Mubin and Achmad Siddiq. AuContextualization of Mustauiq Zakat at LAZNAS Nurul Hayat Surabaya,Ay Al-Manahij: Jurnal Kajian Hukum Islam 16, no. : 193Ae208, https://doi. org/10. 24090/mnh. Jurnal Asy-Syukriyyah Vol. 26 | Nomor 2 | Juli Ae Desember 2025 | 193 Jurnal Asy-Syukriyyah Vol. 26 | Nomor 2 | Juli Ae Desember 2025 P-ISSN 1693-136X E-ISSN 2715-6753 DOI : https://doi. org/10. 36769/asy. commentary on auu Muslim, explicitly states that this Hadith indicates Zakat is not to be given to a non-believer . Afi. because the pronoun "their" refers exclusively to the Muslim community. Classical ShAfi Texts Al-Umm by ImAm Ash-ShAfi As the foundational text of the Mazhab. ImAm Ash-ShAfi's own writings establish this principle. He clearly distinguished between obligatory Zakat and supererogatory charity . daqah nAfila. In Al-Umm. ImAm Ash-ShAfi is quoted as saying: "There is nothing wrong with giving charity to a polytheist . as a supererogatory action, but he has no right to charity from the obligatory (Zaka. This statement unequivocally restricts Zakat to Muslims. Al-Majm Sharu al-Muhadhdhab by ImAm An-Nawaw This comprehensive and highly authoritative work in the ShAfi Mazhab further elaborates and reinforces this position. While direct quotes from Al-Majm on this specific point are not detailed in the provided snippets beyond general references to Nawawi's views, his stance as articulated in Sharu Muslim is consistent with the Mazhab's established doctrine found in Al-Majm. Other classical ShAfi texts like RuwayAn's Baur al-Madhhab and Khab ash-Shirbn's Mughn al-MuutAj also affirm this prohibition. The Category of Al-Muallafati Qulbuhum in ShAfi Thought The ShAfi Mazhab interprets the category of al-muallafati qulbuhum narrowly. The preferred and dominant view within the Mazhab is that if Zakat is given under this category, it is directed towards Muslims whose faith needs strengthening or whose influence can be harnessed for the benefit of the Muslim community. Some ShAfi scholars explicitly state that non-Muslims are not included in this category for receiving Zakat. They may view the Prophet's practice of giving to non-Muslims to attract their hearts as a specific measure pertinent to the early phase of Islam, which is no longer generally applicable for Zakat distribution to nonMuslims, or that the term itself primarily refers to Muslims in vulnerable states of faith. the preferred ShAfi view is that "Non-Muslims in the category of muallafa al-qulb are not "32 The ShAfi MazhabAos unwavering prohibition on giving Zakat to non-Muslims reflects a jurisprudential approach that emphasizes the explicit wording and apparent meaning . Ahi. of the primary texts, particularly the Hadith of MuAdh and a restrictive reading of QS. AtOeTawbah 9:60. Zakat is fundamentally conceptualized as an internal socio-economic and religious institution for Muslims, a right of the Muslim poor taken from the Muslim wealthy. The sharp distinction drawn between Zakat and voluntary adaqah underscores this principle. Their interpretation of al-muallafati qulbuhum similarly prioritizes direct benefits to the Muslim community or the strengthening of faith among Muslims themselves, rather than extending Zakat to non-Muslims through this channel. This consistent and strict stance is a defining feature of the ShAfi position on the matter. Hamzah Hamzah. AuZakat Mal Dalam Perspektif Hadis MaudhuAoiy,Ay TASAMUH: Jurnal Studi Islam 11, no. : 151Ae84. Wahbah Al-Zuuail. AuAl-Fiqh Al-Islami Wa Adillatuhu,Ay Damaskus: Dar Al-Fikr, 2007. Al-Zuuail. Khozainul Ulum et al. AuMEMBACA ULANG ATAS MAKNA AL-MUALLAFAHAy 6 . Alfitri Alfitri. Islamic Law and Society in Indonesia: Corporate Zakat Norms and Practices in Islamic Banks (Routledge, 2. Jurnal Asy-Syukriyyah Vol. 26 | Nomor 2 | Juli Ae Desember 2025 | 194 Jurnal Asy-Syukriyyah Vol. 26 | Nomor 2 | Juli Ae Desember 2025 P-ISSN 1693-136X E-ISSN 2715-6753 DOI : https://doi. org/10. 36769/asy. The anbal Mazhab: General Prohibition. More Lenient on Muallafati Qulbuhum The anbal Mazhab of jurisprudence, while generally prohibiting the distribution of Zakat to non-Muslims, adopts a more lenient and expansive interpretation regarding the category of al-muallafati qulbuhum . hose whose hearts are to be reconcile. This allows for Zakat to be given to non-Muslims under specific conditions falling within this category. Predominant View The general rule within the anbal Mazhab is that Zakat is not to be given to nonMuslims. This aligns them with the MAlik and ShAfi MazhabAos in principle. However, their distinct approach lies in the application and scope of the al-muallafati qulbuhum category. Scriptural Evidence (Dal. and Interpretation Like other MazhabAos that maintain a general prohibition, the anbals derive this from their understanding of QS. AtOeTawbah . :60, which specifies the eight categories of Zakat recipients, and the Hadith of MuAdh ibn Jabal ("taken from their rich and given to their poor"), where "their" is interpreted as referring to Muslims. The allowance for giving Zakat to nonMuslims under the al-muallafati qulbuhum category stems directly from this specific provision within QS. AtOeTawbah . :60. The anbals interpret this category as remaining active and potentially including non-Muslims whose reconciliation or support is deemed beneficial to Islam or the Muslim community. Classical anbal Texts Al-Mughn by Ibn QudAmah, this is the principal and most authoritative text for understanding the anbal position on this issue. Ibn QudAmah explicitly states that there is a scholarly consensus . jmA) that Zakat is not given to a kAfir . on-Musli. in general terms. He cites Ibn al-Mundhir, who reported consensus among scholars that a dhimmi cannot receive anything from Zakat funds because the Prophet (PBUH) specified it for "their poor" . Muslim poo. However. Ibn QudAmah carves out a clear exception for non-Muslims who fall under the category of al-muallafati qulbuhum. He states that it is permissible to give Zakat to a nonMuslim if there is hope that by doing so, they may embrace Islam. More detailed conditions from Al-Mughn . s cited by secondary sources like NZF based on Ibn Qudamah's wor. indicate that non-Muslims who could receive Zakat under this category include: . individuals who are close to accepting Islam, or whose clans might convert if they do, and . influential non-Muslims whose harm could be prevented or whose support could be gained for Muslims by giving them Zakat. Detailed Conditions for Al-Muallafati Qulbuhum in anbal Thought The anbal allowance for giving Zakat to non-Muslims via the al-muallafati qulbuhum channel is not indiscriminate but is tied to specific objectives and anticipated benefits for Islam and the Muslim community. 36 These include: Encouraging Conversion Giving to non-Muslims who show a genuine inclination towards Islam, with the hope that such material support will facilitate their conversion. Averting Harm or Gaining Support Eka Sakti Habibullah. AuIMPLEMENTASI PENGALOKASIAN ZAKAT PADA ASHNyE AoF FyE SAByELILLyE AoH (STUDI IJTIHAD ULAMA KLASIK DAN KONTEMPORER),Ay Al-Mashlahah Jurnal Hukum Islam Dan Pranata Sosial 3, no. Fadwa M Al-Obead. KitAb Al-JihAd in Al-Mughni by Ibn QudAmah (University of Glasgow (United Kingdo. Yousef Aly Wahb. AuThe Use and Misuse of ZakAh Funds by Religious Institutions in North America,Ay Religions 14, no. : 164. Jurnal Asy-Syukriyyah Vol. 26 | Nomor 2 | Juli Ae Desember 2025 | 195 Jurnal Asy-Syukriyyah Vol. 26 | Nomor 2 | Juli Ae Desember 2025 P-ISSN 1693-136X E-ISSN 2715-6753 DOI : https://doi. org/10. 36769/asy. Distributing Zakat to influential non-Muslims . , tribal leaders or those in positions of powe. to prevent their hostility towards Muslims or to secure their assistance or neutrality in matters affecting the Muslim community. Strengthening New Converts While technically Muslims, new converts whose faith is still nascent might also be supported from this category to solidify their commitment to Islam, which aligns with the broader purpose of "reconciling hearts. The decision to disburse Zakat under these conditions often involves an assessment of the potential malauah . ublic interest or benefi. that would accrue to Islam and Muslims. The anbal Mazhab, therefore, maintains the al-muallafati qulbuhum category as active and applicable to both Muslims and non-Muslims, provided the specific criteria and objectives are The anbal Mazhab, therefore, navigates a path that upholds the general principle of Zakat being an internal Muslim obligation while pragmatically utilizing the specific QurAnic allowance for al-muallafati qulbuhum. This demonstrates a juristic approach that is both textually grounded and responsive to the strategic needs of the Muslim community and the broader aims of promoting Islam. It is a controlled exception based on clear objectives, rather than a general license to distribute Zakat to any non-Muslim. This careful balance between principle and pragmatic exception is a hallmark of the anbal reasoning on this issue. Comparative Synthesis and Juristic Underpinnings The preceding analysis of the four major Sunni MazhabAos of thought reveals a complex and nuanced jurisprudential landscape regarding the distribution of Zakat to non-Muslim mustauiqn. While there are points of convergence, significant divergences exist, rooted in differing hermeneutical approaches to the primary sources of Islamic law. A comparative synthesis helps to illuminate these dynamics. Table 1: Summary of Madhhab Positions on Zakat to Non-Muslim Mustauiq Mazhab of Thought anaf MAlik General Ruling on Zakat to NonMuslims (Poor/Need. Generally . ajority Permitted by some early jurists . Zufar for Zakat al-MAl. Abu Hanifah for Zakat al-Fit. Generally View on Poor Dhimmi View on NonMuslim Muallafati Qulbuhum Permitted by Zufar Abu Hanifah . or Zakat al-Fit. for Generally abrogated or inapplicable by the majority view. Zufar's general permission for poor dhimmi does not rely on this Prohibited Permissible under the Muslim leader's discretion if malauah . ublic interes. , to Jurnal Asy-Syukriyyah Vol. 26 | Nomor 2 | Juli Ae Desember 2025 Key Scriptural Evidence (Dal. & Interpretation Principle QS. AlOeBaqarah 2:271 . enerality of al-fuqarA for those who permi. Hadith of MuAdh . nterpreted as exclusive by those who prohibi. Arguments regarding abrogation for muallafah. QS. AtOeTawbah 9:60 . nterpreted as exclusive categories for general Hadith of MuAdh . nterpreted Major Classical Texts Cited Al-Mabs. AlHidAyah AlMudawwanah. Al-Muwaa | 196 Jurnal Asy-Syukriyyah Vol. 26 | Nomor 2 | Juli Ae Desember 2025 P-ISSN 1693-136X E-ISSN 2715-6753 DOI : https://doi. org/10. 36769/asy. attract to Islam or avert har. ShAfi anbal Strictly Generally Prohibited Prohibited as exclusiv. Principle of malauah for muallafah. Not permissible for non-Muslims. interpreted as for Muslims whose faith needs strengthening or seen as an early Islam practice not applicable to nonMuslims later. QS. AtOeTawbah 9:60 . nterpreted as strictly exclusive categories due to "innamA"). Hadith of MuAdh . nterpreted as strictly Emphasis on textual literalism for Zakat Al-Umm. AlMajm Sharu alMuhadhdhab Permissible under conditions . hope of averting their harm, securing their hel. based on malauah. QS. AtOeTawbah 9:60 . eneral categories interpreted as exclusive, but almuallafati qulbuhum clause provides a specific Hadith of MuAdh . nterpreted as exclusive for general recipient. Principle of malauah for muallafah. Al-Mughn Points of Convergence Despite their differences, the MazhabAos converge on several fundamental points: Zakat is an obligatory pillar of Islam, incumbent upon Muslims who meet the requisite General voluntary charity . daqah nAfila. can be given to non-Muslims without the restrictions that apply to Zakat. The eight categories of Zakat recipients enumerated in QS. AtOeTawbah . :60 form the textual basis for determining Zakat distribution, although the interpretation and application of these categories, particularly al-fuqarA wa al-masAkn . he poor and the need. and al-muallafati qulbuhum, vary significantly concerning non-Muslims. Key Points of Divergence Despite broad agreement that zakAt constitutes a divinely mandated redistribution system with fixed categories of beneficiaries, the four Sunni schools diverge on interpretive and methodological grounds concerning whether non-Muslims may lawfully receive a share of zakAt. The divergence primarily stems from different readings of the phrase al-muallafati qulbuhum in Q. 9:60 and from variant applications of general principles such as qiyAs, istiusAn, and malauah mursalah. The anaf jurists, represented by as-Sarakhs and al-MarghnAn, generally restrict zakAt to Muslims but permit limited exceptions under the category of almuallafah for public interest or political reconciliation, especially in frontier contexts. The MAlik position, as preserved in al-Mudawwanah and al-Muwaa, likewise emphasizes Muslim exclusivity yet acknowledges that the Prophet once gave charity to pagan leaders to soften their hearts. hence, they view inclusion of non-Muslims as circumstantial and timeJurnal Asy-Syukriyyah Vol. 26 | Nomor 2 | Juli Ae Desember 2025 | 197 Jurnal Asy-Syukriyyah Vol. 26 | Nomor 2 | Juli Ae Desember 2025 P-ISSN 1693-136X E-ISSN 2715-6753 DOI : https://doi. org/10. 36769/asy. bound, not an enduring rule. The ShAfi school, through al-Umm and an-NawawAos al-Majm, takes a more literalist hermeneutic, arguing that the ProphetAos acts of reconciliation occurred when Muslims were politically weak, and that after IslamAos strength was consolidated, the category ceased to include non-Muslims. The anbal school, particularly through Ibn QudAmahAos al-Mughn, retains the possibility of extending zakAt to non-Muslims under fi sablillAh if such allocation clearly advances the defense or welfare of the Muslim community. This doctrinal divergence reflects not mere textual variance but differing epistemic The anaf and MAlik methods privilege contextual istiusAn and malauah, while ShAfi reasoning adheres to restrictive qiyAs and the closure of bAb al-tall in devotional The anbal synthesis exhibits a pragmatic elasticity grounded in communal welfare. Thus, what appears as disagreement over recipients actually reveals deeper contrasts in interpretive hierarchy between literalism and teleology, scriptural closure and purposive Ul-Based Hermeneutic Analysis From the perspective of ul al-fiqh, these divergences can be traced to three hermeneutic layers: textual scope . mm wa-kh. , evidentiary certainty . a vs. , and rational extension . all wa-takhr. The ShAfi reading treats Q. 9:60 as qa al-dalAlah its categories fixed, exhaustive, and immune to analogical expansion hence their insistence on Muslim exclusivity. In contrast, the anaf and MAlik jurists regard the verse as Amm . in application but open to context-specific restriction or expansion through malauah mursalah and istiusAn. For them, the ProphetAos precedent of aiding non-Muslims constitutes not abrogation but dall al-uAl evidence of context that allows juristic discretion when public harmony or dawah benefit is at stake. The anbals intermediate by treating fi sablillAh as an elastic clause subject to ijtihAd al-maqAid, thus validating allocations that preserve religion . ife ad-d. and communal welfare . alauah Amma. Analytically, these positions illuminate how ul functions not merely as a source taxonomy but as a dynamic epistemology of adaptation. The use of qiyAs and istiusAn illustrates the balance between normative fixity and situational elasticity a dialectic that underpins Islamic legal resilience. The maqAid framework further refines this balance by elevating justice, compassion, and public welfare as interpretive lenses. When applied to the question of nonMuslim recipients, the maqAid approach suggests that zakAtAos ultimate purpose social equilibrium and dignity for the needy may, under dire humanitarian conditions, justify inclusion beyond confessional lines, provided the act upholds the integrity of worship and avoids instrumentalization of divine obligation. CONCLUSION AND RECOMMENDATIONS This study examined the differing positions of the four Sunni schools anaf. MAlik. ShAfi, and anbal on the permissibility of distributing zakAt to non-Muslim mustauiqn, revealing that while a general consensus limits zakAt primarily to Muslims, significant interpretive flexibility exists within classical jurisprudence. The majority of scholars within the MAlik. ShAfi, and anbal traditions restrict zakAt distribution to Muslims alone, yet some early anaf jurists, including Imam Zufar and reports attributed to Imam Ab anfah regarding zakAt al-fir, allowed allocations to impoverished dhimms under specific conditions. Furthermore, both the MAlik and anbal schools acknowledge the potential inclusion of nonMuslims under the category of al-muallafati qulbuhum when such action serves communal welfare . or strengthens social harmony. These variations emerge from distinct ul al-fiqh methodologies differences in interpreting general and specific QurAnic texts, understanding naskh . , and prioritizing the objectives of Sharah . aqAid alJurnal Asy-Syukriyyah Vol. 26 | Nomor 2 | Juli Ae Desember 2025 | 198 Jurnal Asy-Syukriyyah Vol. 26 | Nomor 2 | Juli Ae Desember 2025 P-ISSN 1693-136X E-ISSN 2715-6753 DOI : https://doi. org/10. 36769/asy. Despite the predominance of exclusivist rulings, all schools unanimously affirm that voluntary charity . daqah nAfila. may rightfully extend to non-Muslims, reflecting IslamAos universal ethical concern for humanity. This research contributes to the scholarly discourse by employing a ul al-fiqh-based analytical framework to uncover the epistemological logic behind these rulings, bridging classical methodologies with contemporary zakAt governance. highlights that fiqh is not static but interpretively dynamic, capable of addressing modern issues such as pluralistic welfare distribution, humanitarian crises, and interfaith cooperation. Future research should extend this inquiry toward empirical and policy-oriented studies that assess how classical jurisprudential principles particularly malauah, qiyAs, and maqAid al-sharah can inform contemporary zakAt management in multicultural contexts, thereby aligning scriptural fidelity with the ethical imperatives of global social justice and inclusive human REFERENCES