Zakah is religious act that are related to the wealth. It is obligations to all Muslim that meet the conditions to pay Zakah. Zakah is considered as Ibadah (worship) since it is a third pillars of Islam. It is a kind of Ibadah from financial dimension rather than spiritual dimension. The practice of Zakah has been implemented since the time of prophet and continued until today. Institutions of Zakah are responsible for the collection and distribution of Zakah.
The Performance of the Institution of Zakah in Theory and Practice is title for the paper written by Monzer Kahf. The paper is prepared for the International Conference on Islamic Economic Towards the 21st Century; Kuala Lumpur dated 26th until 30th April 2009. This paper discuss about the issue concerning the performance of institution of Zakah comprehensively.
The paper has been presented systematically and well organized. The author has divided this paper into 6 sections. The first section presents the quick overview of Zakah applications in the society of the Prophet (pbuh), the first Islamic State of Madinah during the time of revelation, followed by section two which discuss about Fiqhi opinion regarding Zakah in the classical Fiqhi works throughout the Islamic History. Section three discusses the role of Zakah composing understanding of contemporary Islamic economy and system.
Section 4 is a complement for section 3, author reviewing some theoretical estimation of Zakah which assess the presumed quantitative potentiality of Zakah. Then, section 5 briefly discusses the actual implementation of Zakah in certain Muslim countries with the aim of contrasting the proceeds of Zakah and its actual effect in redistribution. Last section is the conclusion of the paper. It can be seen that this paper was written in flow. It discusses about the foundation at the beginning and followed by the real case situation that...