The role of MAIPk (Majlis Agama Islam Dan Adat Melayu Perak) in distribution of zakat during the post crisis of pandemic viruses COVID-19 / Muhammad Afdhal Harun

Zakat is the third pillar of Islam and is an act of worship that must be performed by every Muslim, regardless of gender. Zakat consists of 2, namely Zakat Fitrah which is obligatory to be paid by all Muslims and Zakat Harta which is obligatory for those who have excess property above the nisab level. Each State in Malaysia has its own institution in managing matters related to Zakat. The Perak Islamic Religious and Malay Customs Council (MAIPk) is an institution entrusted with collecting and distributing Zakat in the State of Perak. When Covid-19 hit our country officially on March 18, 2020. Many social restrictions were put in place by the government to curb the spread of the disease epidemic. Therefore, a qualitative research method is done to achieve the objectives of this study. This method is carried out using the method of real -time online meetings with Hilir Perak District Baitulmal Officers who are experienced in managing Zakat and Wakaf at MAIPk. Many information sharing is discussed in this study especially in studying the role of MAIPk in distributing Zakat funds after the Covid-19 crisis in line to achieve the objectives of this study. The objective of this study, first, is to explain the concept of Zakat in MAIPk. Second, identify the terms and conditions of receiving Zakat through MAIPk. Third, knowing the distribution of Zakat during the Covid-19 Crisis in MAIPk. The results show that MAIPk plays a huge role in mobilizing Zakat funds to existing groups receiving Zakat and those who have never received Zakat but became recipients of Zakat during the Covid-19 Outbreak. Positive developments were also shown in the Perak State Community when the collection of Zakat during the Covid-19 Outbreak exceeded the expectations issued by MAIPk. In conclusion, although there are many constraints in obtaining information sharing to answer some questions but with clear knowledge and explanation the questions can be answered.