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1、InternationalJournalofArtsandCommerceVol.1o.7December2012ZakatandPovertyAlleviation:RolesofZakatInstitutionsinMalaysiaFarahAidaAhmadadzriPhDCandidateRashidahAbdRahmanProfessorinCorporateGovernanceandIslamicFinanceormahOmarProfessorinManagementAccountingandFinancialCriminolo
2、gyAccountingResearchInstituteUniversitiTeknologiMARA(UiTM)40450ShahAlam,Selangor,Malaysia.aidanadzri_84@yahoo.com,shidah@salam.uitm.edu.myTel:+(60)3-55444829,Fax:+(60)3-55444992ABSTRACTInIslam,povertyisdefinedbasedonanindividualfailuretofulfilanyofthefivebasichumanrequirements
3、oflifethatisbasedonMaqasidSyariah:i)religion,ii)physicalself,iii)knowledge,iv)dignity,andv)wealth.ConsistentwiththebrotherhoodconceptinIslam,Muslimswerestronglyencouragedtolookafterthepoorintheircommunity.Thus,in9AH,theobligationtopayzakatonwealthwasreceivedbytheProphetMuhamma
4、d(pbuh).HistoryprovesthatzakatisaneffectivetooltoalleviatepovertyasduringtheperiodofUmarbinAlKhattabandUmarbinAbdulAzizpovertyiscompletelyeliminated.However,withthefallofIslamicEmpireandtheincreasingEuropeaninfluenceduringthecolonialismperiod,ZakatInstitutionshavelosttheirglor
5、y.Therefore,theobjectiveofthispaperistoprovideaconceptualstudyontherolesofzakatinalleviatingpovertyespeciallyinMalaysiabyexaminingboththeoryandpracticalaspects.ItisalsosuggestedthattheeffectivenessofZakatInstitutionsmayimprovebycollaboratingwithotherinstitutionssuchasMicrofina
6、nceInstitutions.Keywords:zakat,povertyalleviation,ZakatInstitutionsinMalaysia.I.ITRODUCTIOTawheedisthebasisofIslamicfaith.MirzaandBaydoun(1999,p.2)definetawheedas“unityoronenesstoGod”.ItisrelatedtothebeliefthatthisuniverseanditscontentsarecreatedbyGod,andhumanbeingsaskhalifa
7、h(vice-regent)areresponsibletomanagetheworld’sresourcesandtheummah(communityofbelievers)properly(Abdul-Rahman&Goddard,1998;Sulaiman,2003).Basedonthisconcept,itisobviousthatoneneedstoadheretotheIslamicrequirementsineveryaspectofhisorherlifeincludingreligious,political,social,an
8、deconomicactivitiesinordertomaintainagoodrelationshipwithGod.
