THE USE OF ZAKAT PROCEED FOR TAKAFUL PROTECTION OF AṢNĀF (QUALIFIED RECEIVERS): A MAQASID-BASE IJTIHĀD PERSPECTIVE IN MALAYSIA

Abstract

The integration of zakat proceed into takaful schemes represents a significant opportunity to enhance social welfare and financial inclusion for the aṣnāf (qualified receivers) in Malaysia. While zakat, traditionally aimed at poverty alleviation, aligns with the principles of takaful as a risk-sharing mechanism, the practical application of zakat for takaful coverage remains underexplored. Shariah guidelines permit zakat to support initiatives that benefit the aṣnāf; however, the absence of well-defined frameworks has led to varying interpretations and inconsistent practices among scholars, religious authorities, and zakat administrators. This study examines the Shariah provisions regarding the allocation of zakat funds for takaful, explores stakeholder perceptions, and identifies the challenges faced by zakat administrators, religious authorities, and takaful providers. A qualitative methodology combining deductive and analytical approaches, secondary data review, and semi-structured interviews with key institutions is employed. The findings are expected to provide valuable insights into the feasibility of using zakat for takaful schemes, its compliance with Shariah principles, and the extent to which it aligns with maqasid-based ijtihād. Furthermore, the study explores its potential to offer sustainable financial protection for the aṣnāf. By addressing interpretative gaps and practical challenges, this study proposes recommendations for the development of Shariah-compliant guidelines that optimize zakat utilization, thereby advancing long-term financial resilience and social empowerment for the aṣnāf community.