Governing zakat as a social institution in Malaysia: the case of Lembaga Zakat Selangor.

Zakat is one of the pillars of Islam and is an ibadah that should be performed by every individual Muslims. A person's iman is incomplete unless he has performed all the pillars of Islam and a person should not place less importance on any of the pillars. As the Qur’an says that, it is an obligation of every Muslim, man or woman to give a specific amount of their wealth (as neither ordinary charity nor voluntary alms-giving) - with certain condition and requirements - to be given to certain categories of people as an ‘equitable redistribution of wealth and income (Qur’an Surah 9:71).1 The fundamental principles of Zakat is that zakat is to be established in the fold of Muslim society in an organized manner and under the responsible supervision of the Muslim Government, or of a special Muslim supervisory body appointed by the said Government. The practical functioning of the institution of Zakat must be kept in the highest plane of integrity, courtesy, and loyalty to the Muslim Nation. In this sense, Zakat is more than a personal ibadah; it is also a social institution, which play a pivotal role in Islam’s social and economic welfare. Zakat has been functioning as an instrument of relieving naked poverty among the Muslim Ummah and keeping its sanity inspite of its present decadence. In this case, the author examines the practice and implementation of Zakat as a social institution in Malaysia and its governance in achieving the Muslims ummah socio-economic welfare and well-being. For this case, the Lembaga Zakat Selangor [LZS] is selected to present an example of governing zakat as social institution in Malaysia.