Factors Influencing the Payment of Income Zakat and Zakat al-Fitr Beyond the Obligatory Amount

Factors Influencing the Payment of Income Zakat and Zakat al-Fitr Beyond the Obligatory Amount

Saiful Nizam Mohd Khairi, Nik Mohd Azim Nik Ab Malik^*, Hairunnizam Wahid

¹Faculty of Economics and Management, Universiti Kebangsaan Malaysia

*Corresponding Author

DOI: https://dx.doi.org/10.47772/IJRISS.2024.815EC0012

Received: 06 November 2024; Accepted: 16 November 2024; Published: 24 December 2024

ABSTRACT

Zakat is one of the key instruments that plays a vital role in achieving the objective of fair and equitable wealth distribution within an Islamic state. In this regard, high zakat collection funds and the willingness of zakat payers to contribute beyond the obligatory amount are essential to successfully supporting this objective. This study aims to examine the existence of individuals who pay zakat above the required rate and to analyze the determinants influencing Muslim individuals to do so. A convenience sampling method was employed, focusing on public and private sector employees at the Subang Air Base in Selangor and Putrajaya. A total of 70 questionnaires were analyzed using Logistic Regression. The findings reveal that 31.4% of respondents simultaneously pay zakat al-fitr and income zakat above the obligatory rate. The study also found that income is a significant factor influencing zakat payments beyond the obligatory rate, while other factors, such as knowledge, motivation, zakat distribution and collection, and the zakat system, were found to be insignificant.

Keywords: Zakat al-Fitr, Income Zakat, Paying Beyond the Obligatory Amount, Income

INTRODUCTION

In Islam, zakat is one of the pillars of Islam that must be fulfilled by every Muslim who meets the required conditions. The definition of zakat is divided into two meanings viz linguistic and terminological. Linguistically, the word zakat originates from the Arabic term zakaa, which means purity and growth, and it serves as an element of purification for the hearts and souls of Muslims (Shaarani, Hussin & Awang 2021). Meanwhile terminologically, zakat refers to the act of giving a specific portion of wealth to eligible recipients after fulfilling the conditions set by Shariah (Tarimin, 2005).

“Those who believe, and do deeds of righteousness, and establish regular prayers and regular charity (zakat), will have their reward with their Lord: on them shall be no fear, nor shall they grieve.”

(Sura Al-Baqarah verse 227)

In Islamic law, there are various types of zakat that Muslims are obliged to pay, including zakat al-fitr (alms in Ramadan[1]), income zakat (zakat on income), zakat on savings, zakat on rice crops, zakat on business profits, and zakat on silver (Che Wan Ismail , Wahid, & Mohd Noor , 2018). The function of zakat in Islam is as a wealth distribution instrument aimed at achieving justice and economic inclusivity within the social system. In relation to this, Allah (The God) has outlined the groups entitled to receive zakat assistance in Sura At-Tawbah verse 60, which means:

“Alms (zakat) are for the poor and the needy, and those employed to administer the (funds); for those whose hearts have been (recently) reconciled (to Truth); for those in bondage and in debt; in the cause of Allah. and for the wayfarer: (thus is it) ordained by Allah, and Allah is full of knowledge and wisdom.”

Based on this verse, it is clearly evident that there are eight groups entitled to receive zakat assistance. The eight groups eligible to receive zakat can generally be classified into three categories, namely: The first group consists of the category of the poor and needy, which includes al-fuqara (the poor), al-masakin (the needy), ibn sabil (travelers in need), and gharimin (those burdened by debt). The second category consists of those associated with the purpose of promoting and defending the religion of Islam, including asnaf muallaf (new converts to Islam), al-riqab (slaves seeking freedom), and fisabilillah (those striving in the path of Allah). The final group is the zakat administrators, known as amil.

“Of their goods, take alms (zakat), that so thou mightest purify and sanctify them; and pray on their behalf. Verily thy prayers are a source of security for them: And Allah is One Who heareth and knoweth.”

(Sura At-Taubah verse 103)

Zakat is generally classified into two categories viz zakat al-mal (zakat on properties) and zakat al-fitr. Income zakat is a form of zakat imposed on Muslims, pertaining to earnings obtained through halal employment, regardless of time and place. It encompasses salaries, wages, allowances, bonuses, and other similar forms of income. (Nasir, Wahid, & Mohd Noor, 2021). In the current context, the scope of zakat al-mal has been expanded to encompass various forms of growing assets, including income zakat, zakat on savings, zakat on gold and silver, zakat on agriculture, zakat on livestock, zakat on shares, and zakat on minerals and treasure troves (rikaz). The collection and distribution of these types of zakat are managed by the respective State Islamic Religious Councils. Meanwhile, zakat al-fitr is a obligatory form of zakat that must be paid by every Muslim, starting from the beginning of the month of Ramadan until sunset on the first day of Shawwal[2] (Nasir, Wahid, & Mohd Noor, 2021). Among the evidences for the obligation and procedures of zakat al-fitr is as stated by the Prophet Muhammad (PBUH) in the following translated hadith[3]:

“The Prophet Muhammad (PBUH) made zakat al-fitr obligatory, namely one sa’ (a traditional measure) of dates or one sa’ of barley, during the month of Ramadan, upon every Muslim, whether free or enslaved, male or female.”

(Narrated by Bukhari and Muslim)

The primary purpose of paying income zakat and zakat al-fitr is to fulfill religious obligations, demonstrating obedience and submission to the commands of Allah. In addition, the philosophy behind the obligation to pay zakat is aimed at purifying oneself and one’s wealth from any form of greed, eliminating excessive love for material possessions, and purifying the soul from negative traits (Mohd Azmi, Helme, & Hashim, 2018). In an economic context, the benefit of paying zakat is that it helps to eradicate poverty, improve the living standards of the asnaf (eligible zakat recipients, for example; the poor and needy), and subsequently reduce economic inequality (in terms of income and wealth) by redistributing a portion of wealth to those in need (Mohd Fadzli & Wahid , 2018).

According to the annual reports from the Pusat Pungutan Zakat Majlis Agama Islam Wilayah Persekutuan (PPZ MAIWP)[4] Putrajaya and the Lembaga Zakat Selangor (LZS)[5] portals, there has been an upward trend in zakat collection from 2017 to 2022. In this regard, The Department of Awqaf, Zakat and Hajj (JAWHAR) portal indicates that LZS successfully recorded a income zakat collection amounting to RM 612,450,052.00, while the collection for zakat al-fitr reached RM 32,969,152.00. Meanwhile, the income zakat collected by PPZ-MAIWP amounted to RM 553,297,641.88 that is, an increase of 8% compared to the previous year. Although income zakat collection by PPZ-MAIWP increased by 8% in 2021, however it has been found that the number of zakat payers has decreased. Therefore, the main problem addressed in this study is the discrepancy between the total collection of income zakat and zakat al-fitr and the number of zakat payers. Where the data indicate that while total zakat collections have increased, the number of zakat payers has decreased. This phenomenon raises the question of why the total collection of income zakat and zakat al-fitr has increased, while the number of zakat payers is declining. The first research question is are there zakat payers who contribute beyond the required amount of zakat? and the second research question is what are the determining factors that lead an individual to pay zakat beyond the obligatory amount? Therefore, to address the research question, this study has three objectives: (1) to analyze the percentage of respondents who pay income zakat and zakat al-fitr, (2) to examine respondents’ perceptions of the motivating factors, distribution, and collection, as well as the zakat system in Malaysia, and (3) to analyze the determinants that influence individuals to pay zakat beyond the obligatory amount. The scope of this study encompasses members of the Royal Malaysian Air Force stationed at Subang Air Base, Selangor, as well as public and private sector employees in the Federal Territory of Putrajaya.

LITERATURE REVIEW

In Islam, zakat is one of the pillars of Islam that must be fulfilled by every Muslim who meets the required conditions. The definition of zakat is divided into two meanings viz linguistic and terminological. Linguistically, zakat means purification, growth, sanctity, development, and blessings (Kadimon , Mohd Noor, & Wahid, 2019). Meanwhile Terminologically, zakat refers to the act of giving a specific portion of wealth to eligible recipients after fulfilling the conditions set by Shariah (Tarimin, 2005). The words of Allah, which mean:

“Those who believe, and do deeds of righteousness, and establish regular prayers and regular charity (zakat), will have their reward with their Lord: on them shall be no fear, nor shall they grieve.”.

 (Sura Al-Baqarah verse 227)

Tendency of Zakat Payment

In Malaysia, income zakat from employment is obligatory, as determined by the National Fatwa Council in 1997 (Wahid et al., 2007). Nevertheless, only one state in Malaysia, namely Perak, has officially gazetted (since 2004) that income zakat from employment is not obligatory. From this, it can be understood that although the National Fatwa Council has issued a ruling declaring income zakat as obligatory, however the actual legal status of the obligation of income zakat according to Islamic jurisprudence remains a matter of disagreement among Islamic scholars, with differing views on whether it is obligatory or not. Therefore, since the obligation of paying income zakat from the perspective of Islamic jurisprudence is a matter of disagreement among Islamic scholars—regarding whether it is obligatory or not, it has resulted in diverse responses, perceptions, and reactions among the Muslim community in Malaysia concerning compliance with its payment.

According to Mohamed Nor and Wahid (2019), there is a tendency among individual Muslims to pay income zakat without understanding or being aware of the fatwa on income zakat in the state of Perak.  They continue to pay income zakat due to the approach taken by the Perak State Islamic Religious Council (MAIPk), which seeks the best methods to increase individuals’ awareness of paying income zakat. Various programs aimed at raising awareness and understanding of zakat are conducted. MAIPk disseminates information to the public through mass media, seminars, lectures, and formal education.

Based on previous studies on zakat, it has been observed that several studies have examined zakat payments, including both income zakat and zakat al-fitr. Mohd Asri and Wahid (2017) conducted a study on income zakat payments exceeding the obligatory zakat rate among government employees in Putrajaya, Malaysia. The study found that the main driving factors that contribute to this behavior is due to the confidence factor and the distribution of zakat targeted specifically to the receiver over tax. Meanwhile, Mohd Shafie and Mohd Amir (2018) studied the factors influencing compliance with income zakat payments among Federal Land Development Authority (FELDA) employees in Peninsular Malaysia. The study concluded that compliance with income zakat payments is influenced by religious factors.

Next, Abdul Rahman and Wahid (2019) conducted a study on the payment of zakat al-fitr based on the price of rice consumed by Muslim residents in the Hulu Langat district of Selangor. The findings of the study revealed that the primary factor motivating respondents to pay zakat al-fitr was their sense of humanity, particularly their concern for social welfare, especially towards the poor and needy. Finally, Abdul Shukor (2021) conducted a qualitative study on the motivations behind income zakat payments, utilizing interviews as the primary method of data collection. The findings identified five key themes that drive individuals to pay income zakat viz fulfilling their obligations as Muslims, seeking blessings in sustenance, encouragement and support from their surroundings, a sense of responsibility to assist those in need, and the convenience of income zakat payment mechanisms.

Therefore, this study includes three variables into the model of factors influencing the payment of income zakat and zakat al-fitr beyond the obligatory amount examined in this research, which was adapted and modified from previous studies, namely the motivational variable, which relates to religiously motivated zakat payers, the distribution and collection of zakat and the zakat system factor. The motivation variable is adapted from the religious factor as proposed by Mohd Shafie and Mohd Amir (2018), Rahman and Wahid (2019), and Abdul Shukor (2021). Meanwhile, the distribution and collection of zakat variable is modified from the confidence factor and the targeted zakat distribution variable as suggested by Mohd Asri and Wahid (2017). Finally, the zakat system variable is adapted from the theme of the convenience of income zakat payment mechanisms as highlighted by Abdul Shukor (2021).

METHODOLOGY

Sampling Method

To achieve the research objectives, this study employs a questionnaire as the research instrument, which is distributed to targeted respondents who are working at the Subang Air Base and government complexes in the Federal Territory of Putrajaya using the convenience sampling method. This study utilizes an electronic questionnaire developed using the Google Forms format. The questionnaire was then distributed to respondents via electronic mediums, specifically email and the WhatsApp application. The target respondents are primarily civil servants, most of whom are members of the Royal Malaysian Air Force stationed at the Subang Air Base, Selangor, and Putrajaya. A total of 100 questionnaires were distributed; however, only 70 were appropriate for analysis.

Table 1: Questionnaire Survey Questions

Source: Survey Questionnaire Information

The questionnaire is divided into five sections viz Sections A, B, C, D, and E. Section A contains nine questions that inquire about the demographics and background information of the respondent. Then, Section B comprises ten questions assessing respondents’ knowledge of income zakat and zakat al-fitr. Meanwhile, Section C contains six questions focused on the motivations for paying zakat beyond the obligatory amount. Next Section D, which consists of six questions, asks respondents about their understanding of the factors influencing zakat distribution and collection in Malaysia. Finally, Section D contains six questions related to zakat system in Malaysia. Regarding the measurement scale, this questionnaire employs a 5-point Likert scale. A score of 1 indicates “strongly disagree,” 2 represents “disagree,” 3 signifies “somewhat agree,” 4 stands for “agree,” and finally, 5 represents “strongly agree”. This study uses a Likert scale for measurement, as Nemoto and Beglar (2014) highlight that the advantage of a Likert scale is its flexibility and ease of data interpretation. Meanwhile, Sekaran and Bougie (2016) state that the advantage of the Likert scale is its straightforward design, which makes it easy to understand and interpret.

Data Analysis

To address the third objective, this study employs a logistic regression model to examine the likelihood of various variables expected to influence respondents in paying zakat al-fitr and income zakat beyond the obligatory rate. The model estimated in the logistic regression is as follows:

P_i = E( Y = 1/X ) = 1/ ( 1+ e^-z )                                                                             (1)

Where P_i represents the probability factor for respondents who pay zakat above the obligatory rate, denoted as Y=1 with Y=0 for respondents who do not. Based on equation (1), the specific model to be estimated in this study is as follows;

L = In (P_i /( 1-P_i ) = β + β₁ X₁ + β₂ X₂ + β₃ X₃ + β₄ X₄ + β₅ X₅ + β₆ X₆        (2)

Where;

L is the log of the odds ratio of paying zakat al-fitr and income zakat above the obligatory rate.

X₁ is the education dummy (1)

X₂ is the income dummy (1)

X₃ Knowledge Factor

X₄ Motivational Factor for Paying Zakat Beyond the Obligatory Rate

X₅ Distribution and Collection of Zakat Factor

X₆ Zakat System Factor

The dependent variable for this study is the behavior of paying zakat individually, where a value of 1 indicates that the respondent reports paying zakat above the obligatory rate, and a value of 0 indicates otherwise. The measurement for each variable, education and income, Meanwhile, the variables of education and income are in the form of a dummy, indicated by (1). The dummy of education is valued at 1 when the variable represents an education level of a bachelor’s degree or higher, and the dummy of income is valued at 1 when the variable represents income levels in the middle class (M40)[6] and high-income (T20) group categories. Meanwhile, factors X₃ to X₆  are in the form of average values. All variables in equation (2) are tested to identify significant determinants influencing respondents to pay zakat above the obligatory rate. In this regard, three models are used: Model I: Paying zakat al-fitr at the prescribed rate; Model II: Paying income zakat above the obligatory rate; and Model III: Concurrently paying both types of zakat above the obligatory rate.

FINDINGS

In the context of descriptive analysis, the researcher focuses on the respondents’ background, including gender, age, ethnicity or race, rank, level of education, marital status, and length of service. This descriptive analysis aims to obtain preliminary information about the background of the respondents involved in this study. Table 2 presents the background of the respondents. Based on the feedback received through questionnaires distributed randomly to the targeted respondents at the Subang Air Base and government office complexes in Putrajaya, it was found that the majority of respondents who pay income zakat and zakat al-fitr above the obligatory rate are male (71.4%), aged between 31 and 40 years (47.1%), married (71.4%), have attained education up to the undergraduate level (35.7%), are civil servants, and, finally, have an income of RM 4,850 or below (55.7%).

Table 2: Background of Respondent

Source: Survey Questionnaire Information

Table 3 presents the distribution of zakat al-fitr payments according to the classification of rice consumed. The majority of respondents, totaling 32 individuals, paid zakat al-fitr at a rate of RM7 based on the category of rice they consumed, specifically the ‘Super Special Local’ brand. Meanwhile, 24 respondents paid zakat al-fitr at a rate of RM21, making this the second-highest group, in comparison to only 14 respondents who paid zakat at the rate of RM 14, as stipulated by the states of Selangor and the Federal Territory of Putrajaya.

Table 3: Types of Rice Consumed and Prescribed Rate of Zakat al-Fitr Payment

Source: Survey Questionnaire Information

Table 4 illustrates the amount of income zakat paid above the obligatory rate. According to the table, most respondents are income zakat payers who contribute beyond the required amount, with most paying at a rate of RM100 or below (61.8%).

Table 4: Total Income Zakat Paid Exceeding the Obligatory Rate

Source: Survey Questionnaire Information

Table 5 illustrates the cross-relationship between paying income zakat and zakat al-fitr beyond the obligatory rate. The responses indicate that 51.4%, representing 36 respondents, do not pay income zakat at a rate exceeding the obligatory amount, while 48.5%, representing 34 respondents, contribute income zakat at a rate above the required level. Regarding zakat al-fitr payments at the encouraged rate, a total of 22 respondents reported paying both zakat al-fitr and income zakat beyond the obligatory amount, representing 31.4% of the overall respondents.

Table 5: Cross-Tabulation of Paying Income Zakat and Zakat Al-Fitr Exceeding the Obligatory Rate

Referring to Table 6, survey results reveal that 70 respondents are aware of their responsibility to pay income zakat and zakat al-fitr. Many are motivated by various factors to pay income zakat beyond the obligatory rate and zakat al-fitr above the required level. Feedback indicates that the majority of respondents make additional zakat contributions due to their belief in greater rewards from Allah SWT[10]. The mean value recorded for this motivation is 4.61, indicating a high level on the scale. Meanwhile, paying zakat at a higher rate due to parental influence—where parents tend to give more to others—is a relatively lower motivation compared to others, recording a mean value of 4.19, though still within a high-scale level.

For the factors related to zakat collection and distribution in Malaysia, the recorded mean value is 3.97, reflecting the respondents’ moderate level of confidence in the efficient and effective distribution of collected zakat. This indicates a lack of trust in the transparency with which zakat is managed by the responsible entities. The highest mean value among the factors for zakat collection and distribution pertains to the accessibility of information related to zakat, suggesting that respondents are aware of the ease and availability of technological resources for obtaining information on zakat distribution and collection, whether through physical means, print media, or electronic media.

For the zakat system factors, the lowest recorded mean value is 4.07, reflecting respondents’ trust in the effective functioning of the zakat system in Malaysia. This indicates respondents’ awareness of issues concerning the zakat system, which likely influences their feedback to some extent. The highest recorded mean value is 4.27, which reflects respondents’ awareness of the available mediums for zakat payment, whether for income zakat or zakat al-fitr.

The average recorded for all three factors varies, yet the feedback received from respondents for each factor exceeds 0.5. This suggests that all three factors influence the rate of income zakat and zakat al-fitr payments beyond the encouraged amount. Overall, respondents demonstrate a high level of awareness regarding issues related to the zakat system and are attentive to environmental factors surrounding them.

Table 6: Respondents’ Perception of Motivating Factors and Zakat Management System

Note: ² Level of Agreement Scale; < 2.33; Low; 2.34-3.67; Moderate; >3.68 High (Landell, 1977)

Source: Survey Questionnaire Information

This study further examines the probability of components that influence an individual to pay zakat at a higher rate. The components included as independent variables in the logistic regression model are (1) education, (2) income, (3) knowledge, (4) motivation, (5) zakat collection and distribution, and (6) zakat system. Data are analyzed using descriptive methods, with logistic regression testing conducted to examine the probability of factors that influence a zakat payer’s inclination to contribute beyond the obligatory rate. Three models are tested: (1) paying zakat al-fitr at the encouraged rate, (2) paying income zakat above the obligatory rate, and (3) paying both types of zakat simultaneously above the obligatory rate.

Table 7 presents the regression results for the factors influencing zakat payments beyond the stipulated rate. In terms of model validity, Model I indicates that the dependent variable explained by the independent variables accounts for 19 percent according to Cox & Snell (R² = 0.19) and 25 percent according to Nagelkerke (R² = 0.25). In Model II, the dependent variable explained by the independent variables is 9 percent as depicted by Cox & Snell (R² = 0.09) and 13 percent according to Nagelkerke (R² = 0.13). Meanwhile, Model III shows Cox & Snell (R² = 0.121) and Nagelkerke (R² = 0.170). In terms of model fit, all three models are non-significant, indicating that each model has a good fit and is suitable for further analysis.

Table 7: Regression Results of Factors Influencing Payment of Zakat Above the Obligatory Rate

Note: ** Significant at the 1% significance level

          * Significant at the 5% significance level

          (1) Dummy Variable

          ( ) Standard Error

          ^ns Not Significant

          Regression Model: Binary Logistic Regression.

          Dependent Variable: Paying Zakat Above the Obligatory Rate.

Based on Table 7, it is found that in all three models, only the income variable significantly influences respondents to pay zakat al-fitr, income zakat, and both types of zakat simultaneously. The respective coefficient values, 1.075, 1.739, and 1.545, indicate a positive relationship with zakat payments exceeding the obligatory rate. In Model I, the income variable influences zakat payments at a 1 percent significance level, while in Models II and III, it is significant at a 5 percent level. Other variables, such as knowledge, motivation, zakat collection and distribution, and the zakat system, do not significantly influence individuals to pay zakat beyond the obligatory rate. In conclusion, the tested model demonstrates that income is the sole variable influencing zakat payers to contribute beyond the obligatory requirements for both income zakat and zakat al-Fitr.

DISCUSSION

The phenomenon of zakat payers contributing beyond the obligatory rate indeed exists. The study findings show that the majority of respondents report paying both income zakat and zakat al-fitr at a rate higher than required. Factors such as motivation, zakat collection and distribution, and the zakat system clearly do not influence their decision to pay beyond the stipulated amount. Instead, their zakat contributions exceeding the required rate are attributed to their level of income or salary. This is evident in Table 5, which shows a high number of respondents paying both zakat al-fitr and income zakat. This demonstrates that respondents possess knowledge of the positive impacts or rewards associated with paying zakat above the encouraged rate. Among the positive effects of giving zakat are cultivating commendable qualities, distancing oneself from undesirable traits, and enhancing faith by fulfilling the fifth pillar of Islam. Paying income zakat and zakat al-fitr beyond the obligatory rate contributes to an increase in zakat collection throughout the year. This indirectly supports the study by Zaman and Wahid (2014), which found that zakat income collection and payments have shown annual increases, with heightened awareness among Muslims to pay zakat income following the issuance of a fatwa on its obligation, compared to prior levels. Most respondents believe that by paying zakat beyond the encouraged rate, they become more generous, aligning with the principles of zakat itself, which is inherently pure, truthful, and blessed.

Therefore, it is appropriate to encourage more individuals categorized as T20 to pay zakat beyond the stipulated rate. Zakat serves as a means of purification and leads to sources of wealth. The T20 group is defined as high-income earners, with incomes starting from RM11,820 and above. This group consists mainly of business professionals engaged in domestic and international business. According to the 2023 report by the Department of Statistics Malaysia (DOSM), there are 1.58 million T20 households. To encourage this group to pay zakat above the set amount, several improvements and recommendations could be implemented to further enhance zakat collection. The Kafalah Muzakki scheme, or death benefit for zakat payers, should be expanded to include zakat collection agencies throughout Malaysia. This benefit should be extended to all states in Malaysia and not limited to taxpayers under PPZ-MAIWP alone. Additionally, tax deduction initiatives could attract T20 zakat payers to contribute beyond the stipulated rate. Promoting zakat payment to the T20 group would also indirectly raise awareness among this group about the importance of paying zakat above the encouraged amount.

CONCLUSION

In summary, the findings of the study indicate that the primary factor motivating zakat payers to contribute beyond the obligatory rate is an individual’s income. This means that the higher a person’s income, the higher the zakat contribution they are likely to make. Therefore, to further increase the number of eligible individuals fulfilling their responsibility to pay zakat, particularly zakat of income, zakat institutions must continuously intensify campaign efforts targeting all eligible groups, including public sector employees, private sector workers, and entrepreneurs. In addition, zakat institutions should also play a vital role in raising awareness about the importance of zakat among the general public to encourage zakat payers to contribute beyond the prescribed rate. Furthermore, zakat institutions must assure zakat payers that the zakat collection and distribution system operates at an excellent standard. This approach can motivate and attract zakat payers to fulfill their obligations. At the same time, zakat institutions should diversify payment channels to enable zakat payers to make their contributions at more flexible times and locations.

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FOOTNOTES

[1] Ramadan is the ninth month of the Muslim calendar, and it is the holy month of obligatory fasting for Muslims worldwide.

[2] Shawwal is the tenth month in the Islamic calendar. This month holds particular significance for Muslims, as its first day marks the celebration of Eid al-Fitr, a festival celebrated by Muslims worldwide following the obligatory fasting throughout the month of Ramadan.

[3] Hadith is an Arabic term that literally means statement, talk, story, conversation, or communication. Technically, Hadith refers to the narrated collection of traditions containing the sayings, actions, or approvals (Taqrir) of the Prophet Muhammad, which, along with accounts of his daily practices (the Sunna), serve as a primary source of guidance for Muslims, second only to the Qur’an. Hadith is the second authoritative source in Islamic jurisprudence after the Qur’an.

[4] The English translation is Zakat Collection Center of the Federal Territories Islamic Religious Council.

[5] The English translation is The Selangor Zakat Board.

[6] In Malaysia, households are categorized according to income levels. The M40 group represents the middle 40% of income earners, commonly referred to as the middle class. Meanwhile, the T20 group comprises the top 20% of income earners, also known as the high-income group.

[7] STPM, which stands for Sijil Tinggi Persekolahan Malaysia (the Malaysian Higher School Certificate), is a pre-university examination in Malaysia.

[8] STAM, which stands for the Sijil Tinggi Agama Malaysia (Malaysian Higher Religious Certificate), is a higher secondary public examination in the field of Islamic studies in Malaysia.

[9] PhD stand for Doctor of Philosophy is a doctoral degree or postgraduate academic degree awarded by universities.

[10] “SWT” is an Arabic abbreviation for Subhanahu wa ta’ala, which translates to “The Most Glorified, The Most High” in English. Muslims use this phrase as an honorific for God.