Analysis of Gold Zakat Implementation at Lembaga Zakat Selangor

Gold is a high-value asset that plays a crucial role in the economic system and wealth development of the Muslim community. In addition to functioning as a medium of exchange and ornamentation, gold has increasingly become a significant investment instrument through physical ownership such as bars and coins, as well as digital gold investment accounts. The evolving functions of gold necessitate a reassessment of the understanding and implementation of gold zakat to ensure conformity with fiqh principles and contemporary realities. This article aims to analyse the concept of gold zakat based on the discussions of the four major mazhab (school of thought) and contemporary scholars, and to examine the implementation and governance of gold zakat at Lembaga Zakat Selangor (LZS) as a leading zakat institution in Malaysia. This study adopts a qualitative research design through document analysis, specifically examining the Fatwa on Zakat Collection Management System (Amendment 2022) and operational data from LZS. The data were analysed using inductive and comparative approaches to assess the consistency between Shariah principles and institutional implementation. The findings indicate that LZS adheres to four fundamental collection principles: immediacy (fauriyyah), prevention of double taxation, and the classification of gold as a growth asset (al-namā'). Furthermore, the study critically evaluates LZS's approach to contemporary issues, specifically the taxation of the principal amount in non-Shariah-compliant digital gold investments. Overall, LZS demonstrates its capacity to align Shariah obligations with modern economic realities, thereby strengthening the zakat system as an instrument of social justice and sustainable development of the Muslim ummah.

gold zakat, gold investment

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