1.0 Introduction The word zakat is the infinite of the verb zakat, meaning ‘to grow and to increase’. When said about a person, it means ‘to improve, to become better.’ Consequently, zakat means ‘blessing, growth, cleanliness or betterment.’ In the Shari’a the word zakat refers to the determined share of wealth prescribed by Allah to be distributed among the categories of those entitled to receive it. Zakat is a social obligation and financial due, whose proceeds help the economically weak and needy citizens of the state. It is a social duty defined as a right of the needy and destitute, a financial tax obligated by Allah to be taken from the wealthy in the nation and rendered to its poor in fulfillment of the right of brotherhood, the right of society, and the right of Allah. 2.1 Development of Zakat Institutions in Malaysia In the Malaysian contexts, Islam has been recognized as the official of the State. As stated in the Federal Constitution, Article 3 (1), it is clear that
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