Zakat distribution decision based on fuzzy evaluation approach

This paper proposes an evaluation using a fuzzy approach in zakat (obligatory charity) distribution decisions, based on existing practices, particularly in most states in Malaysia. The effort has focused on proposing and formulating a zakat distribution practice using the so-called Fuzzy Delphi Method (FDM). The method was designed based on a common criterion, known as the “had kifayah” (i.e., economic capability) of asnaf (qualified zakat recipients) background. There are five steps involved, which include the verification of the recipients, establishing the decision matrix, calculating the fuzzy average, unifying process, and defuzzification to derive the score rating. A numerical example was employed to show the applicability of the method. Based on the calculation results, it shows that the method can manage the uncertainty elements and well-represents the entire zakat distribution evaluation process. Other than that, the method is unique due to its ability to accommodate diverse types of criteria or had kifayah, ensuring that the zakat authorities can evaluate with more precision, and consistent decisions can be derived with ease.