Zakat, being the third pillar of Islam, is an act of worship
fulfilled by Muslims. As an obligatory means of alms giving
expected of Muslims, it also helps to alleviate poverty in society
by assisting such individuals to achieve a state of financial
independence. It is maintained by Muslims that the principles of
zakat derived from the Sharia is expected to remain unchanged with
passing time. However, in order to achieve efficiency in the
administration of zakat, innovation and technology can be used even
within the parameters of Sharia. For students and researchers
studying Islamic economics and zakat, it is hard to obtain the
contemporary application of zakat from one single textbook as the
books available in the market focus on elaborating the fiqh or
jurisprudence of zakat. As such, the objective of this textbook is
to provide the opportunity to learn the basics of zakat and its
contemporary application by highlighting the innovative practices
of zakat with issues and challenges.
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