| Summary: | Despite being a foundational practice in Islam, deeply rooted in law and reflected in the theological and spiritual concepts of wealth and sustenance (<i>rizq</i>), discussions of applying obligatory alms (<i>zakāh</i>) rulings to majority non-Muslim countries are limited. The Muslim’s spiritual attitude toward finances is informed by a theological view that all forms of wealth ultimately belong to God. Sunni Muslim theologians define <i>rizq</i> to be what one actually (not potentially) consumes and benefits from (not possesses), which, alongside plentiful verses and Prophetic traditions, continuously motivate philanthropic giving without fearing scarcity. This article aims to investigate some major issues resulting from the unregulated procedures of <i>zakāh</i> collection and disbursement as practiced by North American Muslim organizations and religious leaders. The article (1) doctrinally analyzes how North American practices diverge from the rules of Islamic law (<i>fiqh</i>) regarding <i>zakāh</i> distribution, (2) examines the ramifications of contemporary Eastern–Western legal opinions (<i>fatāwā</i>) expanding the eligibility of charitable institutions to receive <i>zakāh</i>, and (3) investigates the practices of administering <i>zakāh</i> resources.
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