From Fiqh al-Ibadat to Muamalat : Repositioning Zakat Management in Indonesia in the Perspective of Maqāṣid Al-Sharī’ah

: Zakat is one of the pillars of Islam and is considered an instrument that can potentially contribute to the economic development of the Muslim community in Indonesia. However, the current system and management of zakat have not been able to minimize the gap between the potential zakat that exists and the actual zakat that can be collected. This paper aims to examine zakat in its position as fiqh al-ibadat (Islamic jurisprudence of worship) and the consequences of its limited application, if not non-existent. Therefore, the purpose of this paper is to complement existing literature by proposing a new solution to the problem of zakat . This empirical legal study employed the maqāṣid al-sharī’ah (objectives of Islamic law) approach. Data were collected by means of interview and literature review from relevant journal articles, books, and websites. The results of the study revealed that there is a need to reposition zakat from fiqh al-ibadat to fiqh muamalat . This will allow for more flexible zakat management that will have a maximum impact on the welfare of the Muslim community. Therefore, it can be argued that from the perspective of maqāṣid al-sharī’ah , zakat is not only an act of worship related to the purification of wealth, but more than that, zakat can also be an instrument to promote the welfare and economic development of society if it is managed effectively and properly. The change in meaning and paradigm is significant to ensure that the maqāṣid al-sharī’ah can be achieved effectively.


Introduction
Zakat is one of the pillars of Islam, as well as an instrument expected to contribute to the development of the Muslim economy in Indonesia.A report by the Center for Strategic Studies of the National Zakat Management Agency (PUSKAS BAZNAS) showed that the potential for zakat in Indonesia could reach 233.8 trillion; however, in reality, in 2019 it only gained 10 trillion or less than 5% of its potential.Such a great potential has not been able to provide a significant impact on the development and economic welfare of the Indonesian Muslim community.This is due, among others, to the paradigm that considers zakat to be only a matter of worship, not a matter of muamalat (transactions). 1 In fiqh (Islamic jurisprudence), zakat belongs to the category of fixed and rigid fiqh al-ibadat (Islamic jurisprudence of worship), which cannot be changed (ghair qabil li al-niqas).Therefore, making changes to the zakat system is inherently difficult.As one of the pillars of Islam, zakat has spiritual, individual, 1 Asep Saifuddin Jahar, "Bureaucratizing Sharia in Modern Indonesia: The Case of Zakat, Waqf and Family Law" Studia Islamika 26, No. 2 (2019).Mahdi Syahbandir, et.al social, and economic dimensions that can be quantified and also maqāṣid alsharī'ah (objectives of Islamic law) that can fulfill the public interest. 2From this concept, zakat needs to have dimensions to be developed and expanded further so that it is not only limited to the doctrine of fiqh al-ibadat, which tends to be rigid and unchanged.The positioning of zakat as part of fiqh al-ibadat, in fact, raises various problems, in terms of the management, distribution system, objects, and actors of zakat.
As an Islamic philanthropy, zakat has attracted the attention of various groups, not only from Muslims.Muslim scholars and intellectuals have published a large number of writings about zakat.Yusuf al-Qardhawi is one of the early researchers who conducted quite comprehensive research on zakat. 3In general, these studies can be categorized into four aspects.Zakat discussed in the aspect of management can be found in the writings of Bahri and Humaini, 4 Purwanti, 5 and Aminudin, et al. 6 Zakat linked to taxes can be found in the writings of Zahroh and Harkaniri, 7 Hidayatulloh, 8 and Aprilia and Santoso. 9The impacts of zakat on the welfare of Muslims are written in the studies by Munanda, et al.,  10 Nuriana,11 and Hany and Islamiyati. 12 Public perceptions of zakat are researched by Muliati and Rasyid, 13 Muddin, 14 and Maulana and Kurniasih. 15owever, this paper differs from previous research because it offers a change in the paradigm of Muslims, which has long been established in the mindsets, views, and even beliefs of Muslims that because zakat is one of the pillars of Islam, it is part of the field of fiqh al-ibadat.The study complements the shortcomings of existing studies that have been limited to research the zakat management, impact, perception, and correlation between zakat and taxation.This paper intends to show that the placement of zakat solely on fiqh al-ibadat has led to the following three issues: hindered accumulation, limited distribution patterns, and narrow scope of zakat as fiqh al-ibadat.These three issues are the important focus of discussion in this paper.From these, the search for new solutions to allow zakat to have a maximum impact in improving the welfare of the Muslim community can be found.
The study argues that the problems in zakat fiqh are caused by the placement of zakat in fiqh al-ibadat.As explained by Muslimc scholars and believed by Muslims, fiqh al-ibadat has several characteristics, namely: unreasonable (ghair ma'qul al-ma'na), ijtihad (independent reasoning) and qiyas (analogy) are not applicable, dogmatic, taken for granted (munazzalah), cannot be added, nor changed, nor reduced, and cannot be discussed (ghair qabil li alniqas), as well as verses and hadiths are rigid, inflexible, and strict.Given these characteristics, it is justified that the impact of zakat on the welfare of Muslims is not optimal.Therefore, to overcome the aforementioned problems, zakat must be placed in fiqh muamalat (Islamic jurisprudence of transactions), whose characteristics differ from fiqh al-ibadat, namely: reasonable (ma'qul al-ma'na), ijtihad and qiyas are applicable, can be added, changed, or reduced, verses and hadiths are flexible and elastic, as well as open to discussion (qabil li al-niqas).
The selection of zakat as the object of this writing is motivated by the fact that even though Muslims in Indonesia are the majority and even the largest in the world, exceeding many Muslim countries, their level of welfare is still low.Muslim countries around the world are included in the third world countries, countries with low levels of welfare.This fact must be given serious attention so Fakhruddin., et.al.DOI: 10.22373/sjhk.v8i1.19637http://jurnal.ar-raniry.ac.id/index.php/samarahthat it does not create a continuous gap among Muslims.Zakat as a divine teaching should have a positive impact on the community; yet, it has not provided maximum effects for Muslims, especially in terms of improving their welfare.
This present study used the empirical method with the maqāṣid alsharī'ah approach. 16Data collection techniques included interviews with Muslim scholars and zakat activists and document study.The documents consisted of books, journals, and laws related to zakat.Data also came from the official websites of BAZNAS, LAZ Dompet Dhuafa', Rumah Zakat, and Yayasan Dana Sosial al-Falah.The data collected were then analyzed for further examination.

Zakat in the Perspective of Maqāṣid al-Sharī'ah
Zakat carries two meanings.First, al-zakah means al-shalah (righteousness), which consists of four verb forms: zaka, zakiya, zakka, and tazakka.Second, al-zakah is a property tax or purification of property, which has one verb form: zakka.In general, zakat is a certain amount of property taken from capable Muslims (muzakki) to be given to those in need (mustahiq).It is called zakat because it is to glorify Allah by giving away the remaining wealth to the God who created the wealth.The wealth in zakat must come from a halal source.The implementation of zakat in Islamic law is obligatory (fardh) for all Muslims since it is the third pillar of Islam as a khashah (special) worship that is predetermined by Allah SWT in detail with certain levels and methods. 17Zakat is generally divided into two types, namely zakat fitrah (obligatory for Muslims to pay before Eid al-Fitr in the month of Ramadan) and zakat mal (zakat on wealth). 18rom the many sources of literature that discuss zakat, the most frequently quoted verse of the Qur'an is Surah at-Taubah verse 103.In fact, the word zakat is mentioned in the Qur'an up to thirty times, and twenty-seven of them are stated together with the word shalat (prayer). 19In Islamic jurisprudence, the payment of zakat is obligatory at 2.5% of the accumulated wealth every year to be used for the poor and needy in order to achieve a balance between different categories and Fakhruddin., et.al.DOI: 10.22373/sjhk.v8i1.19637http://jurnal.ar-raniry.ac.id/index.php/samarahclasses of society. 20In Surah at-Taubah verse 60, there are eight groups of people who are entitled to receive zakat (mustahiq): al-fuqara (the poor), al-masakin (the needy), amil (zakat administators), muallaf (Muslim converts), riqab (i.e., slaves and captives), gharimin (the debt-ridden), fisabilillah (in the cause of God), and ibnu sabil (wayfarers).As for the types of wealth that can be distributed as zakat, the Qur'an divides them into three categories: (1) gold and silver, (2) crops, fruits, and livestock, and (3) treasure. 21In addition, the implementation of zakat cannot be separated from the presence of amil zakat who act as collectors, storers, guards, and recorders of zakat that comes from the muzakki. 22he view of zakat encompasses two aspects: fiqh al-ibadat and fiqh muamalat.The concept of fiqh al-ibadat views zakat as a heavenly or spiritual concept that does not allow for any opportunity or room for change and development in its structure and implementation.On the other hand, fiqh muamalat views zakat in an administrative and institutional way and has a profane (worldly) capacity and can be changed both in its structure and implementation. 23he practice of zakat as an act of worship is also considered as a traditional zakat practice as it is limited to a vertical relationship with Allah only (hablu minallah).In contrast, zakat as a muamalat activity broadens the field of worship to include relationships with other fellow humans, namely good behavior in serving humans.Hence, prospering others contributes to getting closer to Allah. 24The emergence of zakat muamalat is motivated by the emergence of an economic perspective, that zakat is interpreted as the transfer of wealth from the rich to the poor and is derived from economic sources. 25he implementation of zakat in Indonesia has been facing many obstacles.Some obstacles are caused by the rigidity of zakat implementation due to the fanatical attitude of a group in the reference (madhhab) of zakat.Differences in madhhab that are believed by some groups or individuals make it difficult to realize the goals of zakat with economic and social dimensions (zakat muamalat).Thus, such rigidity and fanaticism have led to the inefficiency of zakat by zakat From Fiqh al-Ibadat to Muamalat 501 Fakhruddin., et.al.DOI: 10.22373/sjhk.v8i1.19637http://jurnal.ar-raniry.ac.id/index.php/samarahmanagement bodies/amil zakat. 26Zakat in Islam is regulated by fiqh, and fiqh in its principles is rigid and strict.In Sufism, humans are invited to know "The Unlimited", while in fiqh, humans are burdened with taklif (burden of sharia law).In zakat, the taklif in question is the burden of the soul and property borne by a person.The rigidity of zakat mostly comes from fiqh al-ibadat, in which zakat only relies on people who want to purify their wealth, with only certain types of wealth that are subject to the obligation of zakat for Muslims. 27n addition, according to Hanafi, there are several obstacles in the implementation of zakat.First, there is no consensus among Muslim scholars about the position of zakat in Islamic law.Some believe that zakat is a form of ta'abbudī (worship), while others believe that it is a form of al-furudh alijtimaiyah (social obligation).Second, zakat is still seen as a ceremonial action and is not considered to be related to the economy, let alone poverty alleviation.Third, many people believe that zakat is only a personal worship and has nothing to do with other people.Fourth, there are no sanctions for Muslim people who are able, yet do not pay zakat.Fifth, the zakat management bodies are not officially established by the government, and so, they do not seem to be authoritative and do not have the right to force people to pay zakat, making the collection of zakat funds is less optimal. 28In addition, capable management and human resources as well as state policies are important issues in zakat management. 29ersonally, the functions of zakat include cleansing oneself from the stinginess, eliminating the miserliness of the wealthy, developing a sense of social responsibility, calming the feelings of the mustahiq, training oneself to donate and give, growing one's wealth and purifying oneself from sin, as well as purifying the wealth of the muzakki. 30The position, function, and role of zakat are not only seen as a ritual oriented towards personal obligation, but also as a tool to empower the economy and to free society from unemployment and unequal income distribution. 31Therefore, in Indonesia, the effort to make zakat a part of the muamalat system is enforced through Law Number 23 of 2011 on Zakat Management.It is hoped that this can be the solution in addressing the problem of zakat, due to rigidity or fanaticism.The spirit of non-rigidity and willingness to accept contemporary ijtihads based on general Islamic principles can be very important in driving the effectiveness of zakat management.This implementation is closely related to the innovation of Islamic jurisprudence, which previously did not consider wealth known as zakat. 32he concept of maqāṣid al-sharī'ah consists of two words, maqāṣid and shariah.Maqāṣid is the plural of the word maqshud, which means demand, intention, or purpose. 33The word shariah means a policy (wisdom) and the achievement of protection for everyone in the life of the world and the hereafter.Terminologically, the meaning of maqāṣid al-sharī'ah is al-ma'aani allati shari'at laha al-ahkam, the values that become the purpose of the determination of law. 34As a basis for ijtihad in the process of determining law, it is not an exaggeration that the consideration of maqāṣid al-sharī'ah is essential for matters whose laws are not explicitly found in the nash.
According to Jaser Audah, the term al-maqāṣid is the plural form of the Arabic word maqsid, which refers to a goal, target, desired thing, or ultimate purpose.This term can be equated with the English term "ends", the Greek term "telos", the French term "finalite", or the German term "zweck".In the science of sharia, al-maqāṣid can refer to several meanings such as al-hadaf (goal), alghardh (target), al-mathlub (desired thing) or al-ghayah (ultimate purpose) of Islamic law. 35ccording to Al-Shatibi, al-maqāṣid can be divided into two important parts: the divine objectives (qashdu al-shari') and the objectives of the mukallaf (accountable person) (qashdu al-mukallaf).Al-Shatibi argues that the objectives of sharia within maqāṣid al-sharī'a can be understood by examining two aspects.The first aspect is based on the purpose of God, the one who establishes the law.The second one is based on the purpose of humans who are bound by the law.The first perspective focuses on God's intention in setting the principles of sharia.
From this standpoint, God aims to make sharia understandable as well as enable humans to fulfill their obligations under sharia and help them grasp the wisdom (hikmah) underlying the sharia.

From Fiqh al-Ibadat to Fiqh Muamalat
The journey of zakat is as old as the history of Islam; yet, it has yet to provide a significant contribution to the progress of the Muslim community.The same is true of the state of zakat in Indonesia, whereby it has not been able to contribute significantly to the local Muslim community.The management of zakat seems to be fixated on the rules or fiqh of the early Islamic period.The position of zakat as one of the pillars of Islam has placed it as a fiqh al-ibadat that is difficult to alter according to the changing times.The rigid placement of fiqh of zakat on fiqh al-ibadat has caused the following three issues on the development of zakat: hindered accumulation, limited distribution patterns, and narrow space of zakat as fiqh al-ibadat.

a. Restricted Accumulation of Capital among Muslims
The positioning of zakat as a religious practice has limited the objects of zakat.Due to fiqh al-ibadat, zakat can only be taken from gold and silver, trade, agriculture, livestock, and mines. 36However, if the objects of zakat are included in fiqh muamalat, the scope will be wider, which can include securities (shares and bonds), companies, and professions, among others.
The amount of zakat collected today in Indonesia is very small and even limited from time to time.When compared to the large number of Muslims, even the largest in the world, exceeding other Muslim countries, it is still far and not comparable to the amount of zakat that can be collected.The data in  37 Further, Director of the Thoha Putra Center Semarang, Hasan Toha Putra, estimates that the potential zakat of the Indonesian people each year reaches more than Rp. 100 trillion. 38Individual research conducted by Wibisono reported a figure of IDR.106.6 trillion for the zakat potential. 39In addition, a study by PUSKAS BAZNAS in 2020 showed a very high achievement of zakat potential of IDR.233.8 trillion. 40owever, the great potential of zakat is still only a note on paper and has yet to materialize.To illustrate, in 2004 BAZNAS only managed to collect around IDR. 3.9 billion, which increased to IDR. 900 billion in 2008.The latest data from BAZNAS in 2019 reported that the total zakat collected was around IDR. 10 trillion, consisting of individual zakat mal of IDR.3,951.1 trillion, zakat of institutions/organizations of IDR.306.7 billion, and zakat fitrah of IDR.1,406.1 trillion.Despite the addition of zakat from institutions/organizations to boost zakat revenue, the effect seems minimal on overall zakat revenue.Therefore, the positioning of zakat fiqh al-ibadat, which is still rigid and only opens to limited space, has resulted in the restricted accumulation of zakat funds.
As zakat is not well accumulated, its existence does not provide a maximum impact or contribution to society.Data presented by Ridlo and Setyani have indicated that zakat offers a positive but not significant effect on economic growth. 41Likewise, M. Haris Hidayatulloh states that zakat has no effect on the macro economy of the Muslim community. 42Suprayitno also emphasizes that zakat has a significant and positive relationship with economic growth and consumption in the short term only. 43These three statements from the researchers convey the message that if zakat can be accumulated properly, then it can be a positive force in developing the economic potential of the Muslim community.
Rigid orientation in fiqh al-ibadat has thus limited other potentials in fiqh muamalat, whereby zakat should be able to cover objects such as deposits, stocks, bonds, companies, professions, and so forth.This reality is happening in Indonesia, even though prominent Muslim figures in the world, such as Wahbah al-Zuhaily, state that zakat can be taken from securities and professions. 44urthermore, Yusuf al-Qardhawi adds that zakat can be taken from various kinds of wealth of Muslims, such as professions, companies, stocks, bonds, and others. 45he fixation on zakat as fiqh al-ibadat has confined zakat in the paradigm of medieval fiqh and is less aware to increasingly rapid global changes.

b. Limited Distribution Patterns
The position of zakat in fiqh al-ibadat has also limited its distribution patterns.This limitation has caused three issues: the dominant consumptive pattern, the limited distribution time, and the textualized concepts of mustahiq and muzakki.
Firstly, the placement of zakat in the field of worship causes inflexible distribution pattern of zakat, and thus, most of zakat funds are used for consumptive rather than productive purposes.The following data presented by Zakat Management Agencies have reflected this issue.The distribution of zakat, both by BAZNAS and the Dompet Dhuafa, shows that consumptive distribution still dominates in zakat distribution, as described in the table that as high as 52.4% of zakat funds are for the poor and needy at BAZNAS, while 56,310,086,007 is used for economic programs at Dompet Dhuafa.
Secondly, the distribution of zakat is limited to certain fixed times.In Indonesia and many other Muslim countries, zakat fitrah must be paid on Eid al-Fitr and cannot be paid after that.However, if the muamalah approach is used, the times will be more widespread and longer.Imam Shafi'i, Imam Malik, and Imam Ahmad state that zakat fitrah must be paid before the Eid al-Fitr prayer.Therefore, zakat fitrah that is paid after the Eid al-Fitr prayer cannot be called zakat, but shadaqah (alms).However, the Hanafi school of thought views that zakat fitrah can be paid throughout the year because its obligation is included in the obligation of muwassa' (widespread). 46With the long payment period of zakat fitrah, the opportunity to collect zakat fitrah will be maximized, and the recipients will also be wider and more evenly distributed.
Thirdly, the concepts of mustahiq and muzakki described in the fiqh literature have not developed and cannot be contextualized.The textual understanding of mustahiq contained in Surah al-Taubah verse 60 has locked the possibility of a broader interpretation of the eight categories of zakat recipients (ashnaf tsamaniyyah).This has resulted in a limited number of zakat recipients and payers.

c. Narrow Meaning and Restricted Development of Zakat
The position of zakat in fiqh al-ibadat has also hindered the development of fiqh muamalat, which will ultimately result in limited zakat regulation and limited space for ijtihad.Firstly, the limited reach of zakat regulation is caused by the worship-oriented fiqh.Law Number 23 of 2011 on Zakat Management shows that fiqh al-ibadat is more dominant than fiqh muamalat from several aspects, i.e., the recipients (mustahiq), the sources (objects), and the sanctions for the payers (muzakki).

Chapter IX Article 39
Any person who intentionally and unlawfully does not distribute zakat in accordance with the provisions of Article 25 shall be punished with imprisonment for a maximum of 5 (five) years and/or a fine of not more than Rp.500,000,000.00(five hundred million rupiah) Chapter I Article 1 describes that the scope of mustahiq is limited to individuals only, and so institutions/agencies/institutions are not included as mustahiq.Likewise, Article 4 paragraph 1 mentions that the objects of zakat are limited, and they have yet to cover broader objects of zakat, such as corporate zakat and others.In Chapter IX, Article 39, only zakat administrators (amil) are subject to sanctions, and the payers (muzakki) have yet to be included.These three articles limit the scope for contextualizing zakat fiqh.
Secondly, the limited scope of ijtihad is also one of the causes of the stagnation of fiqh muamalat, which then affects zakat fiqh in various aspects.This happens due to several differences between fiqh al-ibadat and fiqh muamalat.

Table 3. Differences between Fiqh al-Ibadat and Fiqh Muamalat
Table 3 shows that the nature and characteristics of fiqh al-ibadat are different from those of fiqh muamalat.Fiqh of worship is dogmatic and undiscussable, nor added, nor subtracted, nor changed.In addition, the verses and hadiths that discuss worship are rigid and strict; hence, ijtihad and qiyas are not required.On the other hand, fiqh muamalat is non-dogmatic and open to discussion.The meanings contained in fiqh muamalat are also rational.In addition, the verses and hadiths that discuss fiqh muamalat are very flexible, and so ijtihad and qiyas are applicable.

Fiqh of Worship
Fiqh of Transactions This study found that the placement of zakat in fiqh al-ibadat raises various problems.First, the restricted zakat accumulation causes the objects of zakat to be limited, the output is less than optimal, and it does not cover various types of wealth of Muslims that are required to pay zakat.The second problem escalates further issues, such as the dominance of the consumptive distribution pattern, the limited time for paying zakat, and the inflexible meanings of muzakki and mustahiq.The third problem is the delayed development of fiqh muamalat, which raises issues such as restricted zakat regulation and limited scope of ijtihad.
Therefore, the limitation in the development of zakat has led to less optimal actions in improving the welfare of Muslims (i.e., mustahiq).Due to various problems of the placement of zakat in fiqh al-ibadat, it is necessary to broaden the scope and coverage of ijtihad.This is highly possible, as suggested by Yusuf Qardhawi, because zakat is part of maliyah ijtimaiyyah or socioeconomic worship that cannot be carried out between a person and his God alone, but must also involve other people, e.g., the muzakki and the mustahiq.
Respondent Sh is also of the opinion that zakat should be repositioned from fiqh al-ibadat to fiqh muamalat, since in its practice, zakat is related to other people (mustahiq) and to their development.Such a relationship inevitably also constitutes a muamalah practice that must be carried out by knowing the circumstances and situations of the persons, whether or not they are truly mustahiq of zakat.Moreover, from the broader division of fiqh muamalat, it includes siyasah maliyah (economic law), which in this case can include the way to manage zakat more effectively within the existing regulatory framework in Indonesia.In addition, discussing zakat in relation to fiqh muamalat will be more innovative and targeted by considering the reality of society regarding public awareness of zakat.To date, zakat payment has only relied on personal awareness to pay, without any government role through siyasah to enforce its implementation.However, it is important to note that the essence of worship in the payment of zakat should not be ignored.Therefore, it is better if the discussion of zakat is included in this dichotomy, between fiqh al-ibadat and fiqh muamalat.If possible, zakat in its application can be more flexible like waqf (endowment) with its various implementation so that zakat is more beneficial for the community.By conducting in-depth and appropriate interpretations through ijtihad, the essence of zakat will remain. 47n interview with a zakat activist, Th, revealed that the repositioning of zakat can be implemented with several provisions, as follows: 1.It should not eliminate the essence of zakat worship, which has been explained in the provisions of the fiqh al-ibadat.2. Being part of fiqh muamalat shall require innovation according to the circumstances of the times.For example, the meaning of wealth owned by depending on the individual's awareness in the sense that people will carry out zakat only based on individual awareness and if giving zakat to mustahiq, it may only be focused on one of the 8 ashnaf.which is explained in the Qur'an.This phenomenon can be concluded from the management of zakat pentashorrufan being handed over to individual muzakky who feel that this is a matter of worship and worship is a private matter of muzakky.In fact, if you take it further from the maqoshid aspect of sharia, every act of worship in Islamic law definitely has great philosophical value and wisdom, especially zakat definitely has great value and wisdom for the benefit of the ummah. 50eanwhile, IZ, the mudhir of Ma'had Al-Jami'ah Sunan Ampel Al-Aly UIN Maulana Malik Ibrahim Malang, explained that there are 2 problems in zakat, namely how to build self-awareness in giving zakat and managing zakat.In this first problem regarding zakat awareness, the function of religious leaders in massive socialization is very important, in addition to the role of zakat institutions, they also always socialize zakat so that it is embedded in the minds of Muslims that zakat is obligatory for people who can afford it.For this management problem, it is necessary to have a mechanism that can stimulate muzakki to pay zakat.This is based on the fact that zakat is a form of worship that is connected with many people (social) so it needs a good and professional management system.This task is a collaboration between management experts and scholars who are focused on zakat.So that it can provide breakthroughs that do not conflict with the Shari'a and can be useful for many people.For this reason, according to him, he strongly agrees with the repositioning of zakat management, which up to now has been handed over to the muzakky to manage his zakat, or handed over to amil who is less professional, to be more professional and the scope is not localized to the area where the muzakky lives but is more useful in many places, both regions.as well as national.Therefore, if you look at it from the perspective of the maqhasid, it will really be applicable and not in conflict with Sharia. 51hen, according to NM, Zakat is seen as worship because it is an obligation.There is worship called badaniyyah worship and there is maliyyah worship.Body worship is pure worship such as prayer, fasting, reading the Qur'an and so on and is called mahdhah worship.But if it is related to maliyyah, such as zakat and is related to property, then zakat must be developed.If we refer to muamalah fiqh, it means that we cannot do worship alone, such as praying, fasting, reading the Koran and other personal worship, but zakat cannot be like that.In zakat there are givers and there are recipients.This process is called mua'malah, because it involves other people. 5250 Interview with AZR, Katib Syuriah Nahdlatul Ulama' Malang City, Maret 24, 2024.51   Interview with IZ, Mudirul Ma'had Al-Jami'ah Sunan Ampel Al-Aly, UIN Maulana Malik  Ibrahim Malang, Maret 24, 2024   52   Intervier with NM, Lecture of UIN Maulana Malaik Ibrahim Malang, Maret 24, 2024.From Fiqh al-Ibadat to Muamalat 512 Fakhruddin., et.al.DOI: 10.22373/sjhk.v8i1.19637http://jurnal.ar-raniry.ac.id/index.php/samarahProblems arising from the placement of zakat in fiqh al-ibadat are caused by the mindset of Muslims who are still apprehensive about expanding the scope of ijtihad.This is especially true given the history of Islamic thought, which once experienced a period of vacuum in ijtihad "insidad bab al-ijtihad" or the closing of the door of ijtihad.By using the maqāṣid al-sharī'ah approach, this vacuum of ijtihad will not occur, including in repositioning zakat fiqh because the studies conducted focus on the values of human welfare in every taklif revealed by Allah SWT.This is in line with the view of al-Syathibi that the purpose of sharia is to manifest human welfare in the world and in the hereafter.In other words, the laws contained in the two main sources of Islam, i.e., the Qur'an and hadith, are prescribed for the welfare of the God's servants. 53ence, in relation to zakat management, efforts need to be made in a productive, active, and creative way in the perspective of maqāṣid al-sharī'ah.This policy is inevitable for the sake of the maslahat of the ummah, the welfare of the Muslims.To achieve the goals of zakat, social justice in poverty alleviation must be made, including by repositioning zakat from fiqh al-ibadat to fiqh muamalat.
This paper differs from previous research, which focused on zakat management, the impact of zakat on the economy of the Muslim community, public perception of zakat, and the correlation between zakat and taxation.This paper analyzes and maps out the complex problems that have caused a gap between the ideal potential of zakat and the existing reality of zakat accumulation and revenue.This study also provides a solution to these problems by offering an expansion of the space for ijtihad by reopening the space for more contextual interpretations in accordance with the conditions of the Muslim community today.One of the ways is to shift the paradigm of fiqh al-ibadat that exists in zakat to that of fiqh muamalat that places humans as the subject of zakat.
In view of the current conditions and problems, it is necessary to change the attitude and perspective of Muslims who have considered the placement of zakat in fiqh al-ibadat to be final.This change can imply a change in meaning as well as a change in paradigm among Muslims so that the goals of maqāṣid alsharī'ah can be obtained properly.In addition, changes and improvements to regulations should also be made that open up the possibility of zakat being accumulated optimally, such as by applying sanctions to the muzakki who do not fulfill their obligations to pay zakat.

Table 1 reflect this issue: Table 1. The Potential of Zakat in Indonesia
Center for the Study of Religion and Culture (CSRC) of UIN Syarif Hidayatullah Jakarta showed that the potential of zakat and alms in Indonesia 36 Abdurrahman al-Jaziri, Al-Fiqh ala al-Madhahib al-Arba'ah, (Beirut: Dar al-Kutub al- 'Ilmiah, n.d.).p. 42.