Dynamic of diversity of rate establishment in the practice of agricultural zakat collection in Malaysia.
Main Article Content
Abstract
The advancement of the agricultural sector necessitates modern technology and high-quality seeds as well as fertilisers; such growth parallels the increased cost of paddy planting in Malaysia. However, Islamic scholars have debated several issues regarding the evaluation of the agricultural zakat, including the reason behind the refusal of plant operation and farmers’ self-sustenance cost before zakat imposition. This article aims to analyse the diversity of rate establishment in the practice of agricultural zakat collection in Malaysia by examining the rates imposed based on irrigation and the deduction of some costs before the imposition of zakat. A qualitative approach was employed to interpret the data through inductive, deductive and comparative methods. As for field research, this study conducted semi-structured interviews in selected states of Malaysia, namely Selangor, Sarawak, Pulau Pinang, Terengganu and Perlis. The findings indicate that agricultural rates vary significantly between states, ranging from 5% to 7.5% or 10% of the total amount of the crop produced that has reached its nisab. These distinctions arose due to (1) the varied interpretations of the Islamic legal tradition by various schools of juristic thought and (2) the rate of zakat on crops, which requires discussion of irrigation and energy use by farmers. However, this non-uniformity is not attributable to disparities in living levels throughout Malaysia’s states. Therefore, further research is required to determine the substantial cost reduction of agricultural zakat in Malaysia, including self-sufficiency cost, considering the current agrarian economy’s needs and public interest.
Article Details

This work is licensed under a Creative Commons Attribution 4.0 International License.
References
Abdullahi, S.I. 2019. Zakah as a tool for social cause marketing and corporate charity: A conceptual study. Journal of Islamic Marketing 10(1): 191–207. https://doi.org/10.1108/JIMA-03-2017-0025
Al-Bukharī, M. bin I. ‘īl bin I. 1993. Sahīh al-Bukharī. Beirut: Dar Ibn Kathīr.
Al-Dusuqi, Muhammad bin Ahmad. 1996. Hasyiah al-Dusuqi. Beirut: Dar al-Kutub al-‘ilmiyyah.
Al-Kasani, ‘Alauddin. 2002. Bada’i al-sana’i. Beirut: Dar al-Kutub al-‘ilmiah.
Al-Malkawi, H.-A.N. and S. Javaid. 2018. Corporate social responsibility and financial performance in Saudi Arabia: Evidence from Zakat contribution. Managerial Finance 44(6): 648–664. https://doi.org/10.1108/MF-12-2016-0366
Al-Mamun, A.-., Haque, A. and Jan, M.T. 2019. Measuring perceptions of Muslim consumers toward income tax rebate over zakat on income in Malaysia. Journal of Islamic Marketing 11(2): 368–383. https://doi.org/10.1108/JIMA-12-2016-0104
Al-Nawawi, Mahyuddin. 2002. Al-majmu’ sharh al-muhazzab. Beirut: Dar Kutub I’lmiyah.
Al-Qaradawi, Yusuf. 1997. Fiqh al-zakah. Beirut: Mu`assasah al-Risalah.
Al-Qasim, Abu Ubaid. 1989. Kitab al-Amwal. Beirut: Dar al-Syuruq.
Al-Tirmidhī, Abū ʿĪsā Muḥammad ibn ʿĪsā ibn Sawrah ibn Shaddād. 1970. Jami al-Tirmidhī. Beirut: Dar al-Kitab al-Arabi.
Al-‘Imrani, Yahya bin Abi Khair. 2000. al-Bayan Fi al-Mazhab al-Imam al-Shafi’e. Beirut: Dar al-Minhaj.
Al-‘Asqalani, Ibn Hajar. 1992. Fath al-Bari. Beirut: Dar al-Kutub al-‘Ilmiyyah.
Asmak Ab. Rahman and Pazim Othman. 2005. Kaedah taksiran zakat padi dan kesannya terhadap petani: Kajian di Selangor. Jurnal Syariah 13(1): 37–63.
Asmak Ab. Rahman, Pazim Fadzim Othman, Siti Mashitoh Mahamood, Nor Aini Ali and Azizi Che Seman. 2010. Assessment method for agricultural zakah in Malaysia: An institutional perspective. World Applied Science Journal 11(12): 1500–1508.
Azman Abd Rahman, Dg. Noreemah Ag. Said, Hafidzi Hamdan and Sa’dan Abdul Aziz. 2015. Calibration of gantang (sa’) based on the metric system for agricultural zakat in Malaysia. ASM Science Journal 9(2): 17–28.
Bailey, K. 2008. Methods of social research. 4th ed. New York: Free Press.
Bilo, C. and A.C. Machado. 2020. The role of zakat in the provision of social protection: A comparison between Jordan and Sudan. International Journal of Sociology and Social Policy 40(¾): 236–248. https://doi.org/10.1108/IJSSP-11-2018-0218
Creswell, J.W. and D.J. Creswell. 2018. Research design: Qualitative, quantitative, and mixed methods approaches. Los Angeles: SAGE Publications Inc.
Daniel, W. and I. Turner. 2006. Qualitative interview design: A practical guide for novice investigators. Diabetologia 49(6): 1209–1213. https://doi.org/10.46743/2160-3715/2010.1178
Fatwa & Islamic Referral System (FIRAS). 2018. Penyelarasan kaedah penentuan harga zakat fitrah seluruh Malaysia. https://firas.usim.edu.my/fatwa (accessed 7 August 2023).
Flick, U., ed. 2018. The SAGE handbook of qualitative data collection. Los Angeles: SAGE Publications Inc. https://doi.org/10.4135/9781526416070
Gerbaudo, P. 2016. From data analytics to data hermeneutics: Online political discussions, digital methods and the continuing relevance of interpretive approaches. Digital Culture & Society 2(2): 95–112. https://doi.org/10.14361/dcs-2016-0207
Griffee, D.T. 2005. Research tips: Interview data collection issues and decisions. Journal of Developmental Education 28(3): 36–37.
Hayes, B. K., E. Heit and H. Swendsen. 2019. The diversity effect in inductive reasoning depends on sampling assumption. Psychonomic Bulletin & Review 26: 1043–1050. https://doi.org/10.3758/s13423-018-1562-2
Hossain, I., A. Dahiru, B. Jibril and S. Kaitibie. 2019. Support for smallholder farmers through Islamic instruments: The case of Bangladesh and lessons for Nigeria. International Journal of Islamic and Middle Eastern Finance and Management 12: 154–168. https://doi.org/10.1108/IMEFM-11-2018-0371
Ibn al-‘Arabi . n.d. Ahkam al-Quran. Beirut: Dar al-Ma’rifah.
Ibn Hazm. n.d. al-Muhalla. Cairo: Maktabah al-jumhuriyah al-‘Arabiyah.
Ibn Humam, Kamaluddin Muhammad Abdul Wahid. 1970. Fath al-qadir. Cairo: al-Halabi.
Ibn Qudamah, Maufiquddin. 1994. Al-muqhni. Beirut: Dar al-Kutub al-‘Ilmiyyah.
Islamic Consultative Committee (Fatwa) for Selangor Darul Ehsan, Regarding Crop Zakat, 1989. Selangor Consultative Committee of Islamic Law (Fatwa). 1989. Zakat on Crops. State of Selangor Mufti Department.
Kasri, R.A. 2016. Maqasid al-Shariah and performance of zakah institution. Kyoto Bulletin of Islamic Area Studies 9: 19–41. https://doi.org/10.14989/210348
Lac, A. 2016. Content analysis. Encyclopedia of Adolescence 2: 1–5. https://doi.org/10.1007/978-3-319-32132-5
Lembaga Zakat Selangor (LZS). 2018. Kiraan zakat padi. https://www.zakatselangor.com.my/keputusan-syariah-zakat/kiraan-zakat-padi/ (accessed 20 September 2021).
Mahadi Ahmad. 2019. An empirical study of the challenges facing zakat and waqf institutions in Northern Nigeria. ISRA International Journal of Islamic Finance 11(2): 338–356. https://doi.org/10.1108/IJIF-04-2018-0044
Mahyuddin Abu Bakar and Abdullah Abdul Ghani. 2011. Towards achieving the quality of life in the management of zakat distribution to the rightful recipients (the poor and needy). International Journal of Business and Social Science 2(4): 237–245.
Majlis Agama Islam dan Adat Melayu Terengganu (MAIDAM). 2021. Zakat tanaman. http://www.maidam.gov.my/index.php/en/zakat-tanaman (accessed 20 September 2021).
Majlis Agama Islam Negeri Pulau Pinang (MAINPP). n.d. Syariah Committee Meeting, Islamic Religious Council of Penang. No.1/2005, Item 3.0. Zakat on crops. Majlis Agama Islam Negeri Pulau Pinang (MAINPP).
Majlis Agama Islam dan Adat Istiadat Melayu Perlis (MAIPs). 2019. Zakat tanaman. https://www.maips.gov.my/index.php?option=com_sppagebuilder&view=page&id=70&Itemid=840&lang=ms (accessed 20 September 2021).
Majlis Agama Islam dan Adat Istiadat Melayu Perlis (MAIPs). n.d. Guideline on zakat. Perlis: Majlis Agama Islam dan Adat Istiadat Melayu Perlis.
Miles, M.B., A.M. Huberman and J. Saldana. 2014. Qualitative data analysis: A methods sourcebook.
Los Angeles: SAGE Publications Inc.
Mohamad Idham Md Razak, Roaimah Omar, Maymunah Ismail, Afzan Sahilla Amir Hamzah and Mohd Adnan Hashim. 2013. Overview of zakat collection in Malaysia: Regional analysis. American International Journal of Contemporary Research 3(8): 140–148.
Muhamad Firdaus Abdul Rahman, Azman Abdul Rahman, Hussein ‘Azeemi Abdullah Thaidi, Luqman Abdullah, Siti Martiah Anwar, Mohd Faez Abu Bakar and Ummu Salamah Ahmad. 2014. The inconsistency of assessing agricultural zakat. Global Journal Al-Thaqafah 4(1): 17–3. https://doi.org/10.7187/GJAT512014.04.01
Muhamad Firdaus Ab Rahman, Hussein ‘Azeemi Abdullah Thadi, Azman Ab Rahman and Siti Faradiyah Ab Rahim. 2019a. Agricultural zakat from the Islamic perspective. Journal of Fatwa Management and Research 17(2): 92–118. https://doi.org/10.33102/jfatwa.vol0no0.276
Muhamad Firdaus Ab Rahman, Azman Ab Rahman, Hussein ‘Azeemi Abdullah Thaidi and Nor Fatihah Amlin Ab Ghani. 2019b. A global zakat game: Application of technology in teaching and learning for global peace agenda. Al-Shajarah: Journal of the International Institute of Islamic Thought and Civilization, November: 169–89.
Muslim bin Hujjaj. 2006. Sahih Muslim. Riyadh: Dar at-Tayyibah.
Neely, A. and A. Ponshumugam. 2019. A qualitative approach to examining health care access in rural South Africa. Social Science and Medicine 230: 214–221. https://doi.org/10.1016/j.socscimed.2019.04.025
Nor Naemah Abd Rahman. 2002. Ruang ijtihad dalam amalan fatwa di Malaysia: Sorotan dari sudut pentadbiran fatwa. Jurnal Syariah 10(2): 27–28.
Rahman, F.K., M.A. Tareq, R.A. Yunanda and A. Mahdzir. 2017. Maqashid al-Shari’ah-based performance measurement for the halal industry. Humanomics 33(3): 357–370. https://doi.org/10.1108/H-03-2017-0054
State of Terengganu Mufti Department. 1999. Zakat on crops. The 5th of State Fatwa Council of Terengganu Meeting, State of Terengganu Mufti Department. 21 November.
Sumber Maklumat al-Ahkam al-Fiqhiyyah (e-SMAF). 2017. Fatwa of the state of Selangor on zakat calculation technique for crops. http://e-smaf.islam.gov.my/e-smaf/fatwa/fatwa/find/pr/11807 (accessed 7 August 2023).
Sumber Maklumat al-Ahkam al-Fiqhiyyah (e-SMAF). 2018. Fatwa of the state of Perlis on salary zakat. http://e-smaf.islam.gov.my/e-smaf/index.php/main/mainv1/fatwa/pr/11081 (accessed 7 August 2023).
Sizes the Online Quintenary. 2020. Relong. https://www.sizes.com/units/relong.htm (accessed 7 December 2020).
Stemler, S. 2001. An overview of content analysis. Practical Assessment, Research, and Evaluation 7(17): 1–16. https://doi.org/10.7275/z6fm-2e34
Tabung Baitulmal Sarawak (TBS). 2013. Tanam-tanaman. https://www.tbs.org.my/www/?page=97 (accessed 20 September 2021).
Taylor, S.J., R. Bogdan and M.L. DeVault. 2016. Introduction to qualitative research method. New Jersey: John Wiley & Sons.
Zahri Hamat. 2014. Zakat assessment for agricultural in Malaysia: Rules, fatwa, and practices. Journal of Educational and Social Research 4(2): 110–116. https://doi.org/10.5901/jesr.2014.v4n2p110
Zahri Hamat and Mohd Shukri Hanapi. 2016. Taksiran zakat pertanian dalam kitab Sabil al-Muhtadin. Global Journal at-Thaqafah l6(2): 99–113. https://doi.org/10.7187/GJAT11720160602
Zakat Pulau Pinang. 2021. Zakat pertanian. https://zakatpenang.com/zakat-pertanian/ (assessed 20 September 2021).
Zauro, N.A., R.A.J. Saad and N. Sawandi. 2020. Enhancing socio-economic justice and financial inclusion in Nigeria: The role of zakat, sadaqah, and Qardhul Hassan. Journal of Islamic Accounting and Business Research 11(3): 555–572. https://doi.org/10.1108/JIABR-11-2016-0134