| Summary: | The administration in the collection and distribution of zakÉt system in Malaysia, Brunei and Singapore are under the supervision of Islamic Religious Council. The administration of zakÉt funds in Malaysia is different because it has fourteen states. Lembaga ZakÉt Selangor (LZS) as one of the zakÉt enforcement bodies in the state of Selangor and it will be the focus for this research. In Brunei and Singapore, zakÉt distribution scheme under the jurisdiction of their own Islamic Religious Council. The objective of this research* to ensure the zakÉt distribution scheme fulfilled the maqÉÎid al-SharÊ‘ah principle. A qualitative research methodology was undertaken by using the zakÉt reports and zakÉt websites. Thus, all the schemes needed to analyse are based on the maqÉÎid al-SharÊ‘ah consisting of the five main principles; religion, life, intellect, lineage, and wealth. The finding of this research concluded that the zakÉt distribution scheme provided in Malaysia, Brunei and Singapore were followed the maqÉÎid al-SharÊ‘ah principle. However, the new model of zakÉt distribution schemes propose, based on the code categorization of maqÉÎid al-SharÊ‘ah, should be implemented. The implication of this research would be a great solution for zakÉt institutions in Malaysia, Brunei and Singapore to improve all existing zakÉt distribution schemes to be more systematic and efficient.
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