The Operationalization of Aṣnaf and the Traceability of Zakat Distribution Decisions at Baitul Mal Aceh
Faris Al Muyassar
PK
Muhammad Cardova Zainal
ID
Muhammad 'Uzair
ID
Authors
- (1)International Islamic University of Islamabad, Pakistan
- (2–3)Universitas Islam Negeri Ar-Raniry Banda Aceh, Indonesia
- Muhammad Cardova Zainal — Corresponding author
Abstract
Recognizing someone as a zakat recipient does not by itself explain how a government institution authorizes a disbursement to that person. This article examines how the aṣnāf categories in QS al-Tawbah [9]:60 relate to the distribution authority and procedures of Baitul Mal Aceh at the provincial level. A document analysis was carried out on the verse, two classical exegeses, and the regulations governing zakat management, comparing the provisions on categories, budgeting, recipient determination, and payment channels. The findings reveal a separation of three decision domains: the definition of the senif by the Sharia Advisory Council, the formation of programs by the Baitul Mal Board, and the determination and disbursement to mustahik by the Head of the Secretariat on the basis of technical guidelines. The three are linked through mechanisms of Sharia review and spending authorization. The regulations also provide for payment through intermediaries and for budget continuity. The article formulates layered distribution authorization as a framework for reading the case that distinguishes recipient eligibility from the administrator's procedural obligations. This framework yields a proposal for tracing decisions from the senif basis through to the disbursement instrument. Its contribution lies in explaining the relationships among these authorities, not in proving that fiscalization causes exclusion. Without operational decisions and applicant data, the study cannot yet assess the narrowing of categories, the administrative burden experienced by mustahik, or the effectiveness of access facilities.
Keywords
aṣnafBaitul Mal Acehzakat fiscalizationdistribution authorizationaccountabilityReferences
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© 2026 Faris Al Muyassar, Muhammad Cardova Zainal, Muhammad 'Uzair (Author)
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