collection and distribution by the Islamic Religious Council and Perak Malay Custom (MAIPk) in the phase of COVID-19 pandemic in Perak. This study uses a qualitative approach in which the data collection process involves library research method. The data collection process is done by analyzing documents from books, journals, newspapers and also the official portal of MAIPk. For the data analysis process, all documents involved were analyzed using content analysis method. The results show that the MAIPk has implemented several methods for the management of zakat collection and distribution to face the threat of COVID-19 pandemic. Among the methods implemented are zakat campaign activities and dissemination of zakat information in electronic media, providing allocations to those affected by COVID-19, supplementary food assistance, special educational assistance, donations of health and medical equipment and various other assistances. These efforts are viewed as highly beneficial and capable of assisting the community in dealing with the COVID-19 pandemic's effects, particularly in Perak.