Zakat is one of the most prominent tools of Islamic economy in redistributing wealth, promoting social justice

and reducing poverty. However, its investment in Oman remains focused on short-term direct aid, with limited

integration into long-term development strategies. This study aims to analyze the role of Zakat in supporting

sustainable development in the Sultanate, focusing on its alignment with the Oman Vision 2040.the study

adopted a mixed approach, combining a field survey distributed to 300 participants from Zakat payers,

beneficiaries and members of Zakat Committees, and in-depth interviews with six officials from Zakat

Committees. analysis of official statistical data. The results showed that Zakat contributed to the improvement

of the conditions of the beneficiary families, where the average income increased by 18%, and contributed to

the support of education and health care. However, only 15% of Zakat funds were allocated to productive

Zakat is one of the most important pillars of the Islamic economic and social system, as it represents a

financial obligation with a devotional dimension and an effective tool for redistributing wealth and achieving

social justice. In addition to its role in supporting the poor and needy, Zakat has great potential to be a

sustainable development tool, especially if it is well invested in long-term productive and service projects.

In Oman, Zakat funds are raised through local committees in various states, mostly in the form of direct

assistance to families in need, which contributes to meeting urgent needs but does not have a sustainable

development impact. According to World Bank statistics (2022), the poverty rate in the Sultanate is about

5.3%, which is equivalent to about 250 thousand people living below the poverty line, while the

unemployment rate among young people is about 11% according to the data of the National Center for

funds, if managed within a unified institutional framework, can be one of the key drivers for achieving Oman’s

Vision 2040, which focuses on diversifying the economy, empowering human resources, and promoting social

solidarity.

This study stems from a research problem: The weak development employment of Zakat funds in Oman, and

the consequent decline in its impact on sustainable development, despite the availability of financial and

human resources that can make it an effective tool in achieving the objectives of the National Vision. The

study seeks to answer the main question: How can the role of Zakat in Oman be activated to achieve

sustainable development within the framework of Vision 2040?

1- What is the size and potential of Zakat funds in the Sultanate?

2- What are the main challenges that limit their development effectiveness?

In light of the global shifts toward achieving the Sustainable Development Goals (SDGs), it is clear that Zakat

is not just a legitimate means of redistributing wealth, but can be seen as a social financial instrument that can

contribute to bridging the development financing gaps that governments face. According to the United

Nations, the world needs about $2.5 trillion a year to finance sustainable development projects, which

conventional financing alone cannot. Zakat stands out as a sustainable local resource that can support the

achievement of these goals in the areas of poverty eradication, food security, quality education, health care and

social equality. In this sense, redirecting zakat funds in the Omani context can be a qualitative addition to

economic and social policies, if they are better organized and managed within an integrated national system.

Moreover, the cultural and social dimension of Zakat in Oman gives it a special place, as it is one of the values

firmly established in Omani society, which attaches great importance to solidarity and solidarity. However,

It is clear that there is broad agreement on the ability of zakat to contribute to economic and social

development if it is managed in an institutional manner and directed toward sustainable productive and service

projects. The gap in the Omani context is highlighted by the absence of central management and the weak

development investment of Zakat funds, which makes it important to benefit from successful experiences

regionally and internationally, especially models that have integrated Zakat into national development plans.

Besides the above, the literature indicates that many Islamic countries have developed specialized official

institutions to manage Zakat funds in more professional ways, going beyond the direct distribution of the poor,

to become an investment tool that contributes to sustainable development. In Indonesia, for example, the

"National Zakat Management Agency" (Baznas) was established, which developed strategies to finance small-

scale projects in agriculture and cottage industries, enabling thousands of families to rely on sustainable

on governance and transparency, which has helped to transfer a large part of Zakat funds toward vocational

education and provide scholarships for poor students. in addition to funding entrepreneurship projects for

young people. The Ibrahim & Ghazali (2019) study highlighted that these programs contributed to reducing

dependence on direct government aid and creating a class of economically productive beneficiaries.

region, where it succeeded in financing "economic empowerment" programs for poor families through the

the food industry and tailoring, which had a positive impact on family income and social stability. However,

the Sudanese experience has faced challenges associated with political instability and lack of technical

resources, which have affected the sustainability of some programs.

Saudi Arabia, for its part, has adopted another approach: Integrating Zakat into the national financial system

through the "Zakat, Tax and Customs Authority", which has contributed to enhancing transparency in fund-

raising and increasing collection rates. A study by Al-Jayyousi et al. (2022) showed that this institutional

integration made Zakat more able to contribute to social and health programs, such as building hospitals and

supporting vocational training centers.

Compared to these experiences, it is clear that the Omani context still needs to develop institutional and

This study adopted the mixed methods (mixed methods), which combines the quantitative approach to

measure the impact of Zakat in numbers and statistics, and the qualitative approach to a deeper understanding

of the field reality through the opinions of experts and those responsible for the management of Zakat funds.

This combination allows for more accurate and comprehensive results, and enhances the reliability of the

analysis.

The research is designed in two main stages:

Quantitative Phase: Collecting statistical data from zakat committees in some states of the Sultanate of Oman,

in order to determine the size and disbursement of the funds raised, and to measure the direct impact on the

Quantitative Sample: The study was based on a total sample of (300) participants, including (150) beneficiary

families, (100) zakat payers, and (50) members of zakat committees. Data on beneficiary families (150) were

used to analyze the economic and social impact (such as an 18% increase in income), while the opinions of

payers and committees were used to analyze institutional trends and challenges.

The Stratified Sampling was used to ensure a balanced representation of each category of the Zakawi

according to their distribution in the three governorates (Muscat, Nizwa, Sohar).

Qualitative Society: All employees of Zakat Committees in the states of Muscat, Nizwa and Sohar.

Qualitative Sample: Six committee managers and employees were selected by the intentional sample method

due to their direct experience in managing Zakat funds.

Quantitative data were analyzed using SPSS , through descriptive statistics (averages, percentages) and linear

regression to measure the relationship between the channeling of Zakat funds and the improvement of the

standard of living. The qualitative data was analyzed using thematic analysis (to derive repetitive patterns in

participants’ responses).

This study was characterized by a dual research methodology (mixed methods) that combined both

quantitative and qualitative aspects, in order to obtain a comprehensive and in-depth picture of the reality of

Zakat in Oman and its role in sustainable development. This combination of the two methods is important

because it enables the researcher to benefit from the advantages of quantitative analysis in measuring statistical

confusion.

This combination of the quantitative and qualitative approach gives the study greater evidentiary power, as it

enables to measure the actual impact of zakat spending on development, while at the same time explaining the

social and cultural dimensions that may limit or enhance this impact. In this way, the methodology is an

integrated framework that is consistent with the nature of the subject, which combines the economic, social

and religious dimension.

Zakat.

• The results showed that the children of these families were 1.8 times more likely to attend secondary or

The analysis of the responses resulted in the identification of three main axes: