Zakat is one of the pillars of Islam that emphasises the socio-economic development. Any discussion on zakat in the context of worship cannot be disconnected from the socio-economic factor, especially in aiding the underprivileged.  The primary purpose of zakat is to redistribute wealth of the society among the poor. Zakat is not purely welfare-oriented that relies on the contribution of the giver but an obligation that must be carried out to qualified recipients. Therefore, it is pertinent that the management of zakat is made efficient to ensure that the rights of the recipients and the society, in general, will not be put in jeopardy. The question is then raised regarding the type of zakat distribution or programmes pertaining to the asnaf Muallaf. The objective of this article is to explore zakat distribution programmes for sustaining muallaf belief (Tauhid) and thoughts (Iman). The methodology of this article is based on qualitative research through document analysis and interview with zakat officer. This article has revealed that a huge amount had been allocated for the development of asnaf Muallaf. It is conclude that, State Islamic Religious Council needs to continuously improve a comprehensive programmes that focus on sustaining the Muallaf belief (Tauhid) and thoughts (Iman).

This article attempts to analyse the determination of poverty among the poor and needy of the zakat recipients in Kelantan, Malaysia. The study is motivated from the Kelantan zakat collection (2003-2015) that suggests that the growth alone (high collection) is not enough to eliminate poverty, there are indeed, other elements of poverty eradication like the socio economic, demographic factors, remittances and the investments in social and economic factors like the food subsidy for the poorest, good quality education, opportunities for the most needy, regulation of job markets, and purposively designed social security nets also have significant impact on permanent reduction in poverty. In Kelantan, despite zakat centres having disbursed an increasing amount of expenditure annually on the two categories of zakat recipients, hitherto the number of fuqara (poor) and masakin (needy) households is still increasing (MAIK, 2014; JAWHAR, 2012). Thus, it is important to understand the nature and scale of poverty, the various driving forces that affect it and the determinants of poverty among the poor and needy as linked to this process. A sample of 505 households from 2016 Household Expenditure Survey (HES) among the poor and needy zakat recipients in Kelantan has been used in this study. The findings have important policy implications for Kelantan Zakat Department (MAIK) in making the zakat distribution becomes more efficient and uplift the important role of zakat as one of the poverty alleviation tools among the Muslims. This study recommends the method of zakat distribution should be improved and channelled accordingly in order to strengthen the Muslims economy condition and then, it would facilitate the poverty alleviation programmes by the zakat department.

-This article attempts to analyze the food and non-food expenditure among the poor and needy zakat recipients in Kelantan, Malaysia, which holds the lowest quartile of poor population. This study is motivated by the lack of concern in providing the perfect amount of food and non-food items in zakat distributions as a poverty alleviation program for these groups. The difference between food and non-food expenditure that does not reflect the true expenditure among the poor and needy can make poverty alleviation (zakat distribution) ineffective. The Kelantan state was selected because of their achievement of being among the highest zakat fund collectors and distributors (fourth in Malaysia and the highest among the government zakat agencies) (MAIK, 2014). Conversely, the state of Kelantan also has among the highest number of poor and needy in Malaysia (EPU, 2014). A sample of 505 households from the 2014 Household Expenditure Survey (HES) among the poor and needy zakat recipients in Kelantan is used in this study. Descriptive statistics is used to profile the pattern of household expenditure on food and non-food items, expenditure patterns of food and non-food items across poverty status and an estimation of the effects of household characteristics on food and non-food expenditures. Household characteristics include age, region (rural/urban), gender, size, and household head's marital status. The findings show that the expenditure pattern among the poor and needy is different based on food and non-food items' shares. The result of this study indicates that not all poor and needy in Kelantan spend most of their expenditure on food items. Thus, applying the same higher food items on each poor and needy household would overstate the food expenditure and devalue the cost of non-food items. Therefore, it will create a flawed poverty line which will further create a flawed poverty assessment.

Zakat merupakan antara sumber kewangan bagi sesebuah negara Islam untuk meningkatkan ekonomi masyarakat khususnya golongan bawahan. Pengurusan kutipan dan agihan zakat yang efektif akan membangunkan kehidupan masyarakat yang unggul. Disebalik peningkatan jumlah kutipan dan agihan zakat, jumlah peningkatan di kalangan golongan fakir dan miskin terus meningkat dari tahun ke tahun. Ini disebabkan terdapat beberapa kelemahan dalam kaedah pengagihan ini. Pertama, ianya tidak mengambil kira perbezaan antara kos sara hidupantara kawasan bandar dan luar bandar. Kedua, keperluan jantina ketua isi rumah yang berlainan tidak ditangani dalam pengiraan Garis Kemiskinan Zakat (Had Kifayah). Untuk menjadikan bantuan zakat memberi kesan yang signifikan kepada kualiti hidup golongan fakir dan miskin, satu tindakan yang drastik perlu dilakukan untuk memastikan kualiti hidup mereka adalah terjamin sekurang-kurangnya mendapat barang keperluan dan kecukupan. Nilai bantuan zakat perlu dinilai semula berdasarkan keperluan semasa kerana nilai bantuan yang diberi amatlah kecil berbanding dengan keperluan kehidupan semasa. Ini termasuklah mengambil kira keperluan yang berbeza dan kos sara hidup yang berbeza antara asnaf di kawasan bandar dan luar bandar serta jantina ketua isi rumah. Sehubungan dengan itu, kertas kerja ini bertujuan untuk meninjau kajian-kajian lepas berdasarkan dua faktor penting dalam penetapan Had Kifayah iaitu kemiskinan di antara kawasan Bandar dan luar Bandar dan jantina ketua isi rumah.

This article attempts to analyze the food and non-food expenditure among the poor and needy zakat recipients in Kelantan, Malaysia, which holds the lowest quartile of poor population. This study is motivated by the lack of concern in providing the perfect amount of food and non-food items in zakat distributions as a poverty alleviation program for these groups. The difference between food and non-food expenditure that does not reflect the true expenditure among the poor and needy can make poverty alleviation (zakat distribution) ineffective. The Kelantan state was selected because of their achievement of being among the highest zakat fund collectors and distributors (fourth in Malaysia and the highest among the government zakat agencies) (MAIK, 2014). Conversely, the state of Kelantan also has among the highest number of poor and needy in Malaysia (EPU, 2014). A sample of 505 households from the 2014 Household Expenditure Survey (HES) among the poor and needy zakat recipients in Kelantan is used in this study. Descriptive statistics is used to profile the pattern of household expenditure on food and non-food items, expenditure patterns of food and non-food items across poverty status and an estimation of the effects of household characteristics on food and non-food expenditures. Household characteristics include age, region (rural/urban), gender, size, and household head?s marital status. The findings show that the expenditure pattern among the poor and needy is different based on food and non-food items? shares. The result of this study indicates that not all poor and needy in Kelantan spend most of their expenditure on food items. Thus, applying the same higher food items on each poor and needy household would overstate the food expenditure and devalue the cost of non-food items. Therefore, it will create a flawed poverty line which will further create a flawed poverty assessment.