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ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue XII December 2025

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Aligning Sustainable Development Goals with Maqasid Al-Shariah

Principles toward Poverty Alleviation Challenges in Malaysia

Dr. Hossameldin Ibrahim., Dr. Saheed Abdullahi Busari

Selangor, Kuala Lumpur, Malaysia

DOI: https://doi.org/10.47772/IJRISS.2025.91200001

Received: 13 November 2025; Accepted: 19 November 2025; Published: 30 December 2025

ABSTRACT

In Malaysia, poverty alleviation has largely been approached through the Sustainable Development Goals

(SDGs), which focus on economic growth, institutional efficiency, and social inclusion. While these measures

have delivered important progress, they are grounded in a secular paradigm that overlooks ethical, spiritual,

and moral aspects of human welfare. From an Islamic perspective, these dimensions are integral to well-being,

and their absence creates a conceptual gap in the way poverty is addressed. This study aims to bridge that gap

by exploring the epistemological alignment between Maqasid al-Shariah and the SDGs. It seeks to examine

their foundational principles, identify points of convergence and divergence, and propose a framework for

reframing poverty alleviation in Malaysia.

The research employs a qualitative design that combines library-based analysis with expert engagement.

Classical texts on Maqasid al-Shariah, are examined alongside contemporary SDG literature. To enrich this

analysis, semi-structured interviews were conducted with scholars of Maqasid and practitioners involved in

SDG implementation, providing both theoretical and applied perspectives. The study finds strong

complementarities between Maqasid objectives, such as the preservation of life, intellect, wealth, and lineage,

and SDG targets on poverty reduction, education, and equity. Yet, it also highlights the SDGs’ lack of spiritual

and transcendental dimensions central to the Maqasid worldview. By developing a conceptual framework that

treats poverty as a multidimensional issue requiring both material and spiritual responses, the study contributes

to the theoretical foundations of integrating Islamic epistemology with global development paradigms and sets

the stage for more holistic poverty alleviation strategies.

Keywords: Maqasid al-Shariah, Sustainable Development Goals (SDGs), Poverty Alleviation, Malaysia,

Islamic Socio-economic Development

INTRODUCTION

Poverty remains one of the most persistent challenges confronting nations across the globe, including

Malaysia. Despite considerable progress in economic development, urbanization, and social protection

programs, poverty especially among the Bottom 40% (B40) income group continues to affect the quality of life

for many Malaysians. The government’s commitment to the United Nations Sustainable Development Goals

(SDGs), particularly Goal 1: No Poverty, demonstrates Malaysia's intention to eradicate poverty in all its forms

and dimensions by 2030

. However, as development policies continue to evolve, it is increasingly evident that

material and economic strategies alone are insufficient to achieve lasting poverty alleviation

In predominantly Muslim societies like Malaysia, the integration of Islamic ethical principles, particularly

those derived from Maqasid al-Shariah (the higher objectives of Islamic law), offers a powerful framework for

enhancing poverty eradication strategies. Maqasid al-Shariah emphasizes the preservation of five essential

dimensions of human well-being: religion (ḥifẓ al-dīn), life (ḥifẓ al-nafs), intellect (ḥifẓ al-ʿaql), lineage (ḥifẓ

Blessing Gweshengwe, ‘Ending Global Poverty by 2030 Is Off Track: Gaps and Actionable Strategies’, International Journal of

Community and Social Development, 2 (2025), doi:10.1177/25166026251345291.

Rosanna Jackson, ‘The Purpose of Policy Space for Developing and Developed Countries in a Changing Global Economic

System’, Research in Globalization, 3.March (2021), p. 100039, doi:10.1016/j.resglo.2021.100039.

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al-nasl), and wealth (ḥifẓ al-māl)

. These objectives encompass both individual and collective welfare and

provide a foundation for ethical governance, social justice, and sustainable socio-economic policies

While numerous studies have explored the relationship between Islamic finance, ethics, and development,

there remains a gap in the literature regarding the operational alignment between SDGs and Maqasid al-

Shariah, especially in the context of poverty alleviation

. At the same time, Islamic social finance mechanisms

such as zakat (almsgiving), waqf (endowment), sadaqah (charity), and qard al-hasan (benevolent loans) remain

underutilized or insufficiently integrated into national poverty reduction strategies

. These tools, when applied

effectively within a Maqasid framework, can significantly enhance the sustainability and moral legitimacy of

poverty interventions.

Malaysia, as a leading country in Islamic finance and development planning, is uniquely positioned to develop

a hybrid model that aligns Maqasid al-Shariah principles with SDG-based poverty strategies. Such a model

could serve as a reference for other Muslim-majority countries grappling with similar challenges

. The current

research, therefore, seeks to explore how the ethical and spiritual imperatives of Maqasid al-Shariah can be

operationalized alongside the SDGs to strengthen poverty alleviation efforts in Malaysia. This is especially

important in light of post-COVID-19 socio-economic disruptions, which have widened the gap between rich

and poor, and exposed structural weaknesses in current development models

To address these questions, this research adopts a qualitative methodology that combines documentary

analysis, expert interviews, and case studies. Documentary analysis will focus on SDG policy documents,

national development plans, and Islamic jurisprudential literature. Expert interviews will be conducted with

Islamic scholars, policy makers, Islamic finance practitioners, and NGOs involved in social development. Case

studies will examine successful initiatives in Malaysia that have incorporated Islamic principles into poverty-

focused programs, with a view to identifying best practices and lessons learned

The significance of this research is twofold. First, it contributes to the academic discourse by proposing a

Maqasid-SDG Integrated Framework that can inform both policy design and implementation. Second, it offers

practical recommendations for stakeholders, such as the government, Islamic financial institutions, zakat and

waqf bodies, and civil society organizations, on how to collaboratively build ethical and sustainable models of

poverty alleviation. Such models would not only meet global development standards but also uphold Islamic

values, thus ensuring greater acceptability and impact within Muslim communities

The theoretical framework underpinning this study is rooted in the Islamic worldview of development, which

is fundamentally different from the materialistic paradigm that dominates mainstream development discourse.

Therefore, strategies aimed at eradicating poverty must go beyond income-based indicators to encompass

access to knowledge, moral integrity, family stability, and community empowerment

. The Maqasid

Abu Hamid Muhammad ibn Muhammad ibn Muhammad Al- Ghazali, Al-Mustasfa Fi‘ilm Al-Usul (Dar al- kutub al- ‘ilmiyyah,

1993); Umer Chapra, ‘Islam and the Economic Challenge’, American Journal of Islam and Society, 9.4 (1992), pp. 546–55,

doi:10.35632/ajis.v9i4.2540.

Desy Rahmawati Anwar, Abdul Wahab, and Waris Waris, ‘Maqasid Syariah and Sustainable Development: Integrating Islamic

Objectives into Economic Planning’, Formosa Journal of Multidisciplinary Research, 4.6 (2025), pp. 2601–18,

doi:10.55927/fjmr.v4i6.269.

Burhanudin Harahap, Tastaftiyan Risfandy, and Inas Nurfadia Futri, ‘Islamic Law, Islamic Finance, and Sustainable Development

Goals: A Systematic Literature Review’, Sustainability (Switzerland) (MDPI, 2023), doi:10.3390/su15086626.

Manohar Pawar, ‘Poverty, Policy and the Poor’, International Journal of Community and Social Development, 5.2 (2023), pp. 137–

45, doi:10.1177/25166026231179075.

Harahap, Risfandy, and Futri, ‘Islamic Law, Islamic Finance, and Sustainable Development Goals: A Systematic Literature

Review’.

Susan Trammell, ‘Islamic Finance’, CFA Institute Magazine, 16.2 (2005), pp. 16–23, doi:10.2469/cfm.v16.n2.2915.

Amina Ahmed, Lucas Pereira, and J Kimberly, ‘Mixed Methods Research: Combining Qualitative and Quantitative Methods’,

Mixed Methods Research: Combining Qualitative and Quantitative Methods, September, 2023, doi:10.4135/9781529666687.

Wiralestari Novita Sari., Achmad Hizazi., ‘Effect of Good Corporate Governance and Leverage on Profitability-Mediated Tax

Avoidance (Study on Mining Companies Listed on the Indonesia Stock Exchange 2016 – 2019)’, International Journal of Academic

Research in Accounting Finance and Management Sciences, 11.2 (2021), pp. 202–21, doi:10.6007/IJARAFMS.

Chapra, ‘Islam and the Economic Challenge’; Hayatullah Laluddin and others, ‘Revisiting the Concept of Waqf : Its Maintenance,

Issues and Challenges’, International Journal of Islamic Thought, 20 (2021), pp. 53–64, doi:10.24035/ijit.20.2021.210.

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framework provides the necessary tools to evaluate and enhance these dimensions in line with Islamic

teachings.

Furthermore, the study considers the potential of Islamic social finance as a catalyst for poverty reduction

When properly aligned with the SDGs, these instruments can help create inclusive economic opportunities,

build resilient communities, and promote financial inclusion among marginalized groups. For example,

productive zakat can be used to fund entrepreneurship among the poor, while waqf can be mobilized to provide

affordable housing, healthcare, and education

The research is also timely, as Malaysia revisits its national development priorities in light of economic

uncertainties, global crises, and calls for more inclusive growth. By integrating Maqasid al-Shariah with the

SDGs, policy makers can develop a comprehensive poverty alleviation agenda that is both globally relevant

and locally meaningful

In conclusion, this study responds to the urgent need for a faith-informed, ethically grounded, and practically

viable model of poverty alleviation that reflects the values of Islam and meets the benchmarks of the SDGs. By

bridging the gap between spiritual imperatives and global development frameworks, it aims to advance a more

just, compassionate, and sustainable approach to eradicating poverty in Malaysia. Through this research, it is

hoped that a replicable framework will emerge one that can inspire other Muslim-majority nations to align

their religious values with international development commitments, thereby contributing meaningfully to

global poverty reduction efforts.

LITERATURE REVIEW

Steady progress in economic development and a strong commitment to the United Nations Sustainable

Development Goals (SDGs), particularly Goal 1: No Poverty, have been recorded in recent years.

Nevertheless, poverty remains a persistent challenge, especially among the Bottom 40% (B40) of the

population

. Although numerous government-led poverty alleviation initiatives have been implemented, they

often emphasize material and income-based indicators, while neglecting the holistic dimensions of human

well-being, such as ethical, spiritual, and social development (Salleh & Hassan, 2015).

In contrast, Maqasid al-Shariah, the higher objectives of Islamic law, offers a multidimensional framework for

human development that prioritizes the preservation of religion (din), life (nafs), intellect (‘aql), progeny

(nasl), and wealth (mal)

. These principles support a value-based approach to poverty eradication,

emphasizing justice, dignity, and spiritual fulfillment alongside material prosperity. However, current

development policies in Malaysia seldom integrate Maqasid al-Shariah principles in a structured or strategic

manner, resulting in a disconnection between Islamic ethical imperatives and modern poverty alleviation

frameworks

Moreover, Islamic social finance tools such as zakat, waqf, sadaqah, and qard al-hasan possess immense

potential for redistributive justice and poverty alleviation. Yet, their implementation remains fragmented,

under-coordinated, or insufficiently aligned with national SDG strategies

. Without a unifying framework

Tika Widiastuti and others, ‘Developing an Integrated Model of Islamic Social Finance: Toward an Effective Governance

Framework’, Heliyon, 8.9 (2022), p. e10383, doi:10.1016/j.heliyon.2022.e10383.

Michael Woodbridge, ‘Measuring, Monitoring and Evaluating the SDGs’, Iclei, 229.6 (2015), p. 4

<https://www.localizingthesdgs.org/library/236/ICLEI-SDGs-Briefing-Sheets-06-Measuring-Monitoring-and-Evaluating-the-

SDGs.pdf>.

Nik Athirah Nik Mahdi, Yudi Fernando, and Yousif Abdelbagi Abdalla, ‘Understanding The Sustainable Development Goals

Concept: Malaysia Report and Trend’, Journal of Governance and Integrity, 5.3 (2023), pp. 317–27, doi:10.15282/jgi.5.3.2022.8938.

Jonathan Rigg, ‘The Sustainable Development Goals (SDGS)’, The Companion to Development Studies, 2024, pp. 253–57,

doi:10.4324/9780429282348-52.

Al- Ghazali, Al-Mustasfa Fi‘ilm Al-Usul; Chapra, ‘Islam and the Economic Challenge’.

I. Nyoman Ruja, Sumarmi, and Idris, ‘Programs, Opportunities, and Challenges in Poverty Reduction: A Systematic Review’,

SAGE Open, 14.2 (2024), pp. 1–13, doi:10.1177/21582440241256242.

A Ascarya and others, ‘Developing Cash Waqf Models for Baitul Maal Wat Tamwil as Integrated Islamic Social and Commercial

Microfinance’, Journal of Islamic Accounting and Business Research, 2022, doi:10.1108/JIABR-09-2020-0267; Dzuljastri Razak

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that harmonizes faith-based development principles with global sustainability agendas, efforts to alleviate

poverty may continue to lack coherence, cultural relevance, and long-term effectiveness.

Therefore, this research addresses the gap by exploring how Maqasid al-Shariah principles can be

systematically aligned with the SDGs to provide a more holistic, ethical, and contextually appropriate

framework for poverty alleviation in Malaysia.

Sustainable Development Goals (SDGs)

The Sustainable Development Goals (SDGs), adopted by all United Nations member states in 2015, represent

a universal call to action to end poverty, protect the planet, and ensure that all people enjoy peace and

prosperity by 2030

. The 17 goals are interlinked, but Goal 1: No Poverty stands as the cornerstone of

sustainable development. It aims to eradicate extreme poverty and reduce the proportion of people living

below the national poverty line.

In the Malaysian context, SDG implementation is integrated into national development policies such as the

Twelfth Malaysia Plan (2021–2025). However, challenges persist in reducing income inequality and

addressing multidimensional poverty among the B40 group, especially post-COVID-19. Critics argue that

conventional poverty indicators, such as income levels, fail to capture the holistic well-being of individuals,

hence the need for more ethical and values-based frameworks

Maqasid al-Shariah

Maqasid al-Shariah, or the higher objectives of Islamic law, refers to the overarching goals and purposes that

Islamic rulings seek to realize. Classical scholars such as Imam al-Ghazali and al-Shatibi identified five

universal objectives: the preservation of religion (din), life (nafs), intellect (‘aql), lineage (nasl), and wealth

(mal)

Contemporary scholars and jurists have extended Maqasid beyond legal theory, proposing its application in

economics, development, and governance

. Therefore, an approach grounded in Maqasid aims to promote

comprehensive well-being (falāḥ), justice, and social harmony, values that align naturally with the SDGs

Poverty Alleviation

Poverty alleviation remains a critical policy concern, especially in the Global South. Traditional approaches

emphasize income generation, access to education, healthcare, and employment. However, these strategies

often lack spiritual and ethical dimensions that are crucial in Islamic societies

. In Islamic thought, poverty

(faqr) is not only a socio-economic condition but also a moral and spiritual challenge. Islam emphasizes

compassion, mutual support, and justice as fundamental to addressing poverty. Islamic social finance

mechanisms such as zakat (obligatory almsgiving), waqf (endowments), sadaqah (voluntary charity), and qard

al-hasan (benevolent loans) are designed to redistribute wealth and eliminate poverty systematically

and Qosdan Dawami, ‘Achieving Islamic Social Finance Goals through Zakat, Waqf, and Sadaqa in Selected Countries: Issues and

Challenges’, 2020, pp. 38–45, doi:10.5220/0010114500380045.

United Nations, ‘Impact of COVID-19 on Food Security and Nutrition (FSN)’, United Nations, March, 2020, pp. 1–8

<http://www.ceigram.upm.es/wp-content/uploads/2020/03/HLPE.-Impact-of-COVID-19-on-FSN-2020-03-24.pdf>.

Mohd Idham Bin Mohd Yusof and Mariani Ariffin, ‘A Journey towards Sustainability: A Review on Sustainable Development

Implementation in Malaysia’, IOP Conference Series: Earth and Environmental Science, 494.1 (2020), doi:10.1088/1755-

1315/494/1/012011.

Al- Ghazali, Al-Mustasfa Fi‘ilm Al-Usul; Ibrahim bin Musa Abu Isḥāq Al-Shāṭibī, The Reconciliation of the Fundamentals of

Islamic Law (Al-Muwāfaqāt Fi Usul Al-Shariah), ed. by Imran Ahsan Khan Nyazee, 2019.

Chapra, ‘Islam and the Economic Challenge’; Jasser Auda, MAQASID AL-SHARIAH AN INTRODUCTORY GUIDE, 2008.

Tafura Khatun, ‘Understanding Poverty- Definitions , Types , and Global Comparisons Author -Tafura Khatun Contact :

Researchpen.Author1234@gmail.Com Date : 14 Th August 2024’, August, 2024.

Khatun, ‘Understanding Poverty- Definitions , Types , and Global Comparisons Author -Tafura Khatun Contact :

Researchpen.Author1234@gmail.Com Date : 14 Th August 2024’.

Hanan Hamsan, ‘The Role of Islamic Economic Justice in Alleviating Poverty and Promoting Social Equity : A Case Study of

Zakat and Sustainable Development Goals’, December, 2024, pp. 14–17.

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Scholars argue that these instruments, if integrated into national policy and aligned with SDGs, can be

effective tools for sustainable poverty alleviation

. For instance, zakat and waqf can be mobilized strategically

to complement government efforts in social welfare, microfinance, and capacity-building programs for the

poor.

Integrating SDGs with Maqasid al-Shariah

Recent academic discourse emphasizes the need to bridge global development frameworks with Islamic ethical

systems to ensure contextual relevance and sustainability

. The convergence between SDGs and Maqasid al-

Shariah is increasingly acknowledged, especially in areas like poverty eradication, health, education, gender

justice, and environmental sustainability

. Studies have attempted to map Maqasid objectives to specific

SDGs, illustrating significant areas of overlap. For example, SDG 1 (No Poverty) directly corresponds with the

objective of preserving wealth (hifz al-mal) and ensuring socio-economic justice. Likewise, SDG 3 (Good

Health) and SDG 4 (Quality Education) correspond with the preservation of life (nafs) and intellect (‘aql)

Integrating these frameworks could provide a more values-driven approach to development that resonates with

the moral and spiritual values of Muslim-majority nations like Malaysia. The literature affirms that both the

SDGs and Maqasid al-Shariah share common goals of human dignity, justice, and sustainable development.

There is also limited empirical research on how Islamic values can be systematically integrated into SDG

implementation, particularly in addressing poverty. This gap justifies the need for a new integrated framework

that harmonizes global development goals with Islamic ethical principles for a more holistic and impactful

approach to poverty alleviation in Malaysia.

RESEARCH METHODOLOGY

This study adopts a qualitative exploratory research design to examine how Maqasid al-Shariah principles can

be operationally aligned with the Sustainable Development Goals (SDGs) in addressing poverty alleviation in

Malaysia. A qualitative approach is appropriate as the study seeks to explore normative values, ethical

frameworks, and lived experiences that cannot be adequately captured through quantitative measures.

The first phase involves a systematic documentary and textual analysis of classical and contemporary Maqasid

al-Shariah literature, United Nations SDG reports, Malaysian development plans (including the Twelfth

Malaysia Plan), poverty alleviation policies, and Islamic social finance guidelines. This phase establishes the

conceptual and normative foundations of both frameworks and identifies points of convergence and tension in

relation to poverty alleviation.

The second phase comprises empirical data collection through semi-structured interviews and focus group

discussions. Semi-structured interviews will be conducted with 10–12 purposively selected key informants,

including Islamic jurists, policymakers, Islamic finance practitioners, and SDG implementation experts.

Purposive sampling is employed to ensure participants possess direct expertise in policy design, religious

interpretation, or poverty-related initiatives. The sample size is deemed sufficient as qualitative studies

typically prioritize depth of insight over statistical generalizability, with data collection continuing until

theoretical saturation is achieved.

In addition, two to three focus group discussions will be conducted with B40 Muslim entrepreneurs (6–8

participants per group) to capture grassroots perspectives on poverty challenges, access to support

Eva Maria Picado-Valverde and others, ‘Approach Developed According to Sustainable Development Goals and Challenges for

Future Professionals in Social Intervention’, Social Sciences, 11.2 (2022), doi:10.3390/socsci11020067.

Anwar, Wahab, and Waris, ‘Maqasid Syariah and Sustainable Development: Integrating Islamic Objectives into Economic

Planning’.

Hafiz Abdur Rehman, Hamid Hasan, and Malik Muhammad, ‘Compatibility of Sustainable Development Goals (SDGs) with

Maqasid Al-Shariah: Are There Any Missing Goals’, Islamic Banking and Finance Review, 8.2 (2022), pp. 109–32,

doi:10.32350/ibfr.82.05.

Jasser Auda, Maqasid Al-Shariah as Philosophy of Islamic Law A Systems Approach, 2007; Mohammad Abdullah, ‘Waqf,

Sustainable Development Goals (SDGs) and Maqasid Al-Shariah’, International Journal of Social Economics, 45.1 (2018), pp. 158–

72, doi:10.1108/IJSE-10-2016-0295; Tariqullah Khan, ‘Reforming Islamic Finance for Achieving Sustainable Development Goals’,

Journal of King Abdulaziz University, Islamic Economics, 32.1 (2019), pp. 3–21, doi:10.4197/Islec.32-1.1.

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mechanisms, and the relevance of Islamic ethical values in development initiatives. A semi-structured

interview protocol will guide both interviews and focus groups, covering themes such as perceptions of

poverty, ethical dimensions of development, awareness of SDGs, and the role of Islamic social finance. All

interviews and focus group discussions will be audio-recorded, transcribed verbatim, and analyzed using

thematic analysis with the assistance of NVivo software. The coding process will follow a hybrid inductive–

deductive strategy: deductive codes will be derived from Maqasid al-Shariah principles and SDG targets, while

inductive codes will emerge from participants’ narratives. Codes will be systematically organized into themes

that reflect areas of alignment, gaps, and practical challenges in implementation.

To enhance trustworthiness, the study applies the criteria of credibility, transferability, dependability, and

confirmability (Lincoln & Guba, 1985). Credibility is strengthened through data triangulation across

documents, interviews, and focus groups. Transferability is supported through thick description of context and

participants. Dependability and confirmability are ensured through the maintenance of an audit trail, reflexive

memo-writing, and transparent documentation of analytical decisions. The integrated findings will inform the

development of a Maqasid–SDG Integrated Framework for poverty alleviation, offering ethically grounded

and policy-relevant recommendations tailored to Malaysia’s Muslim B40 community.

Demographic Profile of Interview Participants

Participant

Group

Role / Position

Area of Expertise

Sector

Years of

Experience

Gender

Age

Range

Scholar

Senior Professor

of Islamic

Jurisprudence

Maqasid & Usul al-

Fiqh

Academia

25+

55–65

Scholar

Associate

Professor

Contemporary

Maqasid

Applications

Academia

15–20

40–50

Scholar

Lecturer

Islamic Economics

& Development

Academia

5–10

30–40

Scholar

Shariah Advisory

Council Member

Applied Fiqh &

Fatwa

Religious

Institution

20+

50–60

Scholar

Independent

Researcher

Ethics & Social

Justice

Research

10–15

35–45

Practitioner

Senior Officer

SDG Unit, Ministry

of Economy

Government

15–20

45–55

Practitioner

Policy Analyst

SDG 1 (No

Poverty)

UNDP

Malaysia

10–15

35–45

Practitioner

NGO Director

Poverty Alleviation

& Inclusion

NGO

20+

45–55

Practitioner

Community

Development

Officer

Grassroots SDG

Initiatives

NGO

10–15

30–40

P10

Practitioner

Senior Economist

Socioeconomic

Policy Research

Think Tank

15–20

40–50

P11

Practitioner

Program Manager

Poverty &

Education

International

Development

10–15

Findings

This chapter presents the findings of the study and situates them within broader debates on poverty alleviation,

epistemology, and the integration of religious and secular paradigms. Drawing upon interviews with eleven

participants, comprising five scholars of Maqasid al-Shariah and six practitioners engaged with Sustainable

Development Goals (SDG) implementation, five dominant themes emerged: (i) convergence between Maqasid

and the SDGs, (ii) absence of spiritual and ethical dimensions in the SDGs, (iii) the need for an integrated

framework, (iv) challenges of implementation, and (v) opportunities for innovation. These themes are

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discussed here in relation to the study’s objectives, namely to identify areas of alignment and divergence

between the two frameworks and to propose ways of reconciling them for the Malaysian context.

Convergence between Maqasid al-Shariah and the SDGs

A recurring insight from both scholars and practitioners was the recognition of substantial overlaps between

the Maqasid framework and the SDGs. At a structural level, both paradigms are concerned with safeguarding

essential aspects of human well-being. Participants noted that the preservation of life (hifz al-nafs), intellect

(hifz al-‘aql), and wealth (hifz al-mal) correspond directly to SDG targets on health, education, and poverty

eradication.

One senior academic in Islamic jurisprudence emphasized that:

“Both Maqasid and SDGs emphasize protection of life and wealth. The difference is that Maqasid ties this to

spiritual accountability.” (P1)

This observation illustrates how the two paradigms share similar domains of concern but differ in their

ontological underpinnings. For the SDGs, human flourishing is largely framed through material and social

indicators, whereas for Maqasid, these domains are ultimately situated within the divine purpose of creation.

From the perspective of practitioners, this convergence has practical implications. As a government officer

explained:

“In practice, SDG 1 on poverty aligns with Maqasid’s preservation of wealth, but implementation lacks the

moral motivation embedded in faith.” (P6)

Here, the resonance between SDG goals and Maqasid objectives is evident, yet participants pointed to a

motivational gap. While the SDGs provide policy direction, Maqasid injects an ethical orientation grounded in

spiritual accountability. This suggests that convergence is not merely conceptual but can serve as a bridge for

enhancing policy legitimacy and social mobilization in Muslim-majority contexts like Malaysia.

Gaps in Spiritual and Ethical Dimensions

Despite this convergence, participants were unanimous in highlighting a significant limitation: the SDGs

neglect the spiritual and ethical dimensions of poverty. Whereas the SDGs define poverty largely in economic

and social terms, Islamic scholarship conceives poverty as multidimensional, encompassing not only material

deprivation but also the erosion of faith, dignity, and moral integrity.

As one academic participant argued:

“The SDGs are silent on spiritual well-being. In Islam, poverty is not only material deprivation but also neglect

of faith and dignity.” (P2)

This concern was echoed by a policy analyst from the UNDP office, who admitted that measurement

frameworks are often reductive:

“We measure poverty in numbers. What Maqasid brings is the idea that human dignity and morality matter,

which we often overlook.” (P7)

These reflections underline the epistemological distinction between the two paradigms. While the SDGs are

grounded in secular humanism and operationalized through quantifiable metrics, Maqasid situates poverty

within a moral-spiritual worldview. The absence of spiritual considerations in the SDGs leads to what

participants described as a “conceptual void,” where development policies address physical needs without

necessarily cultivating ethical renewal.

This finding directly addresses one of the study’s objectives: to identify divergences between the frameworks.

It demonstrates that while the SDGs are strong on technical precision, they lack the transcendental dimensions

that are integral to Islamic epistemology.

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Towards an Integrated Framework

Given the overlaps and divergences identified, participants overwhelmingly supported the development of a

hybrid or integrated framework. Such a framework, they argued, would combine the measurable indicators of

the SDGs with the ethical and spiritual orientation of Maqasid.

A member of a Shariah advisory council articulated this dual necessity:

“Poverty alleviation requires both zakat-based redistribution and modern tools like SDG programs. Integration

is possible but needs a unifying framework.” (P4)

From the grassroots level, a community development officer observed that faith-based legitimacy is crucial for

success:

“At grassroots level, people respond more to faith-based motivation. SDG programs will succeed if tied to

Islamic values.” (P9)

The consensus among participants was that integration is not merely desirable but necessary. The SDGs

provide measurable outcomes, but without spiritual grounding, their transformative potential remains limited.

Conversely, Maqasid provides a moral compass but lacks operational mechanisms for large-scale

implementation. An integrated framework, therefore, allows for complementarity: material deprivation can be

addressed through policy interventions, while ethical and spiritual needs are nurtured through Islamic

principles.

Challenges in Implementation

Despite enthusiasm for integration, participants pointed to several obstacles. These challenges were both

epistemological and institutional.

An independent researcher noted:

“We need to reconcile terminology. Policymakers use ‘development indicators,’ while Islamic scholars use

‘Maqasid objectives’, dialogue is needed.” (P5)

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This reflects a linguistic and conceptual divide that complicates cross-disciplinary engagement. Development

practitioners are trained to think in terms of metrics and indicators, while scholars of Maqasid articulate

objectives in theological language. The lack of a shared vocabulary can lead to misunderstandings and hinder

collaboration.

At the institutional level, a senior economist remarked:

“Resource allocation follows global SDG templates, but local realities, like zakat institutions are

underutilized.” (P10)

This comment highlights a structural problem: Malaysia’s development agenda is heavily influenced by

international reporting obligations, which prioritize compliance with global benchmarks. Consequently,

indigenous mechanisms such as zakat and waqf remain marginal in official poverty alleviation strategies,

despite their potential to complement SDG initiatives.

The challenges therefore lie not in the absence of complementarities but in the misalignment of epistemic

languages and institutional priorities. Bridging these divides requires deliberate dialogue and reform.

Opportunities for Policy Innovation

While challenges exist, participants were optimistic about Malaysia’s potential to pioneer innovative models of

poverty alleviation that draw from both paradigms. A recurring suggestion was to link Islamic social finance

instruments with SDG programs.

The director of a national NGO proposed:

“If zakat, waqf, and SDG programs are linked, we could create a hybrid model of poverty alleviation.” (P8)

From an international perspective, one participant noted Malaysia’s potential to lead globally:

“Malaysia can showcase to the world how faith-based and global frameworks can complement each other.”

(P11)

These responses point to an untapped opportunity. Malaysia possesses a robust infrastructure for Islamic social

finance alongside a strong commitment to the SDGs. By bridging these two, the country could develop an

internationally recognized model of holistic poverty alleviation, one that is both grounded in Islamic

epistemology and aligned with global development paradigms.

Table X: Empirical Findings on the Alignment between Maqasid al-Shariah and SDGs for Poverty Alleviation

in Malaysia

Theme

Maqasid al-

Shariah

Dimension

Relevant

SDG(s) /

Targets

Empirical Evidence

(Interviews)

Operational Implication for

Poverty Alleviation

Convergence

between

frameworks

Ḥifẓ al-Nafs

(Life)

SDG 3: Good

Health and

Well-Being

Scholars and

practitioners agreed that

protection of life is

central to both

frameworks (P1, P6)

Health access programs for B40

can be framed as both SDG

compliance and Maqasid

fulfillment

Ḥifẓ al-‘Aql

(Intellect)

SDG 4: Quality

Education

Education viewed as

key to escaping poverty

and preserving human

dignity (P1, P7)

Education policies may integrate

moral and ethical training

alongside skills development

Ḥifẓ al-Māl

(Wealth)

SDG 1: No

Poverty; SDG

8: Decent Work

Poverty eradication

seen as shared

objective, though with

different motivations

(P6)

Income support, microfinance,

and entrepreneurship can be

linked to zakat-based

redistribution

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Absence of

spiritual and

ethical

dimensions

Ḥifẓ al-Dīn

(Religion)

Not explicitly

addressed in

SDGs

Participants noted

SDGs’ silence on faith

and spirituality (P2, P7)

Introduce faith-sensitive

indicators such as dignity, ethical

conduct, and spiritual resilience

Cross-cutting

Maqasid values

(justice, dignity)

Implicit across

SDGs

Practitioners

acknowledged ethical

gaps in SDG metrics

(P7)

Complement quantitative

indicators with qualitative ethical

assessments

Need for an

integrated

framework

All five Maqasid

dimensions

SDGs 1, 3, 4, 8,

Strong consensus that

Maqasid provides moral

compass while SDGs

provide measurability

(P4, P9)

Develop a Maqasid-SDG

Integrated Poverty Framework

combining indicators and values

Implementation

challenges

Epistemological

mismatch

All SDGs

Different terminologies

between scholars and

policymakers hinder

collaboration (P5)

Create a shared policy language

translating Maqasid into SDG-

friendly indicators

Institutional

misalignment

SDG reporting

mechanisms

Zakat and waqf remain

marginal in national

SDG reporting (P10)

Institutionalize zakat and waqf

within national SDG monitoring

systems

Opportunities

for innovation

Islamic social

finance (Ḥifẓ al-

Māl)

SDG 1, SDG

10, SDG 17

Participants highlighted

zakat–SDG hybrid

models (P8, P11)

Link zakat, waqf, and qard al-

ḥasan to SDG-based poverty

programs

Malaysia as a

model

Holistic Maqasid

realization

Global SDG

agenda

Malaysia seen as

potential global leader

(P11)

Position Malaysia as a reference

case for faith-based sustainable

development

DISCUSSION OF FINDINGS

The findings present a nuanced convergence on substantive domains such as education, health, and poverty

reduction. Yet divergences remain in the spiritual and ethical dimensions of well-being. Participants strongly

advocated for integration, but acknowledged the conceptual and institutional barriers to achieving it. Despite

these challenges, opportunities abound for Malaysia to innovate by linking Maqasid principles with SDG

mechanisms, creating a model that could inform both national policy and global discourse. This align with the

finding of

, demonstrates a substantial convergence between the Sustainable Development Goals and the

principles of Maqasid al-Shariah, indicating that the integration of Maqasid-oriented values within sustainable

development initiatives yields a more comprehensive, ethically grounded, and inclusive framework, thereby

offering critical implications for policymakers, scholars, and practitioners in formulating development

strategies that harmonize global objectives with Islamic epistemological foundations.

This study also reveals both strong complementarities and critical divergences between Maqasid al-Shariah

and the Sustainable Development Goals (SDGs) in the context of poverty alleviation in Malaysia. At the level

of convergence, participants consistently emphasized that both frameworks seek to safeguard essential aspects

of human well-being, such as life, intellect, and wealth. Similarly, The study by

, shows broad alignment

between SDGs and Maqasid al-Shariah but identifies gaps in justice, ethics, character, and humanity,

suggesting that integrating these dimensions would enhance the universality and relevance of SDGs for

Muslim societies. This alignment demonstrates that the SDGs’ targets on poverty reduction, education, and

health are not alien to Islamic epistemology; rather, they resonate with the higher objectives of Shariah. What

distinguishes Maqasid, however, is its grounding in spiritual accountability, which participants argued

provides a deeper motivational force for policy and practice.

Abdul Aziz and others, ‘SDG’s and Maqasid Shariah Principles: Synergies for Global Prosperity’, Journal of Lifestyle and SDGs

Review, 4.2 (2024), p. e01873, doi:10.47172/2965-730x.sdgsreview.v4.n02.pe01873.

Rehman et al., (2022)

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The study also pointed to a major conceptual gap. The SDGs, being a product of secular humanism, neglect

spiritual and ethical dimensions of poverty. For Maqasid, poverty is not merely material deprivation but

includes the erosion of dignity, morality, and faith. This divergence creates a limitation in current poverty

strategies, which risk addressing symptoms without engaging the underlying moral and spiritual dimensions of

human welfare. Participants, including practitioners, acknowledged that existing measurement frameworks

tend to reduce poverty to numbers, overlooking intangible but vital aspects of well-being.

, also shows that

most SDGs positively correlate with well-being, though SDG12 and SDG13 have negative short-term effects.

Regional differences and trade-offs highlight the need for context-specific policies to balance sustainability

and well-being.

Against this backdrop, the call for an Islamic integrated framework emerged strongly. Scholars stressed the

necessity of embedding Islamic social financing instruments such as zakat and waqf into formal poverty

programs, while practitioners highlighted that grassroots communities respond more positively when

interventions carry a faith-based legitimacy. Nevertheless, participants were realistic about the obstacles:

epistemological differences in language and metrics, institutional fragmentation, and the dominance of global

development templates all hinder meaningful integration.

also contends that Islamic social finance, zakat,

ṣadaqah, and waqf; plays a vital role in poverty alleviation by redistributing wealth, providing immediate

relief, and ensuring sustainable development, aligning with Maqasid al-Shariah and SDG objectives.

Despite these challenges, the study also uncovered significant opportunities. Malaysia is uniquely positioned,

with established Islamic social finance institutions and an active SDG apparatus, to pioneer a hybrid model of

poverty alleviation that links both systems. Such a model could not only enhance local effectiveness but also

serve as a global reference point for integrating religious epistemologies with international development

paradigms

CONCLUSION

This chapter has demonstrated that aligning Maqasid al-Shariah with the Sustainable Development Goals

(SDGs) in Malaysia’s poverty alleviation agenda is both complex and promising. The SDGs offer a globally

recognized framework with measurable targets, yet they remain limited in addressing the ethical, spiritual, and

transcendental aspects of human welfare. Maqasid al-Shariah, on the other hand, provides a holistic vision of

well-being that integrates material, moral, and spiritual dimensions, though its operationalization requires

institutional adaptation and policy innovation.

Findings from this study reveal areas of convergence, particularly in safeguarding life, intellect, and wealth,

which align closely with SDG goals on poverty reduction, education, and equity. At the same time, participants

emphasized key divergences: the absence of spiritual and moral considerations in the SDGs, and the challenge

of translating Maqasid into contemporary development metrics. These gaps highlight the need for an

integrated framework that can bridge secular and faith-based paradigms. Malaysia is uniquely positioned to

pioneer such integration. Its well-established zakat and waqf institutions, coupled with its strong commitment

to the SDGs, provide both infrastructure and policy capacity to create a hybrid model. Such a model would not

only enhance local poverty alleviation strategies but also position Malaysia as a global reference point for

harmonizing Islamic epistemology with international development frameworks. In sum, the integration of

Maqasid al-Shariah with the SDGs reframes poverty alleviation as more than a technical exercise in meeting

global benchmarks. It situates the struggle against poverty as both a developmental priority and a moral-

spiritual obligation. This dual orientation offers the possibility of a more holistic and dignified approach,

addressing material deprivation while nurturing human dignity, morality, and transcendence.

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