Maqāṣid Al-Sharī'ah In Interfaith Zakat Distribution: An Analysis of Islamic Civilization's Response to Religious Plurality in Banyuwangi
DOI:
https://doi.org/10.21111/tsaqafah.v22i1.2Keywords:
Maqāṣid al-Sharī'ah, Interfaith Zakat, Islamic Jurisprudence, Hanafi Madhhab, Religious Plurality, Islamic CivilizationAbstract
This study examines the theological and philosophical foundations of interfaith zakat distribution in Yosomulyo Village, Banyuwangi Regency, through the lens of maqāṣid al-sharī'ah and historical Islamic jurisprudence. While classical fiqh predominantly restricts zakat to eight categories (asnaf) of Muslim recipients, the practice in Yosomulyo presents a unique case where Islamic philanthropic instruments (zakat, infaq, and sadaqah) are distributed across religious boundaries. This research employs a qualitative case study methodology with Islamic philosophical-historical analysis, examining primary texts from classical madhahib, particularly the Hanafi school's position on zakat distribution to non-Muslims, alongside contemporary maqāṣid interpretations by Yusuf al-Qaradawi. Data were collected through semi-structured interviews with 20 Islamic scholars and community leaders, participatory observation of 5 ZIS distribution events, and document analysis. The findings reveal a sophisticated theological framework operating through a three-tiered legal hierarchy: (1) textual foundations (naṣṣ) differentiating between restricted zakat funds (muqayyad) exclusively for Muslim asnaf and unrestricted sadaqah (mutlaqah) permissible for interfaith distribution; (2) jurisprudential mechanisms (fiqh) grounded in the Ḥanafī school's allowance for zakat al-fiṭr to non-Muslim poor based on the effective cause ('illah) of meeting basic subsistence needs (kifyah) rather than strengthening religious solidarity (ta'āwun dīnī); and (3) higher objectives (maqāṣid) where interfaith sadaqah fulfills the ḍarūriyyāt (necessity) level of preserving community cohesion (ḥifẓ al-mujtama') and preventing social harm (dar' al-mafāsid), elevated from mere permissibility (ibāḥah) to contextual ethical obligation (wājib 'urfi) in pluralistic settings. This distinction is implemented through strict institutional mechanisms: dual-audit accounting systems (PSAK 109/409), separate ledgers for each fund type verified by shariah compliance officers, and unified distribution ceremonies that symbolically integrate fund segregation with civilizational solidarity. The implications extend beyond mere philanthropy, constructing what we term "civilizational solidarity" (al-takāful al-ḥaḍārī) that embodies Islamic civilization's historical capacity to maintain religious identity while fostering pluralistic harmony—a replicable model whose critical feature combines juridical rigor in fund separation with cultural synthesis in social practice.
References
Ahmad, M. A., & Masyhuri, M. (2025). Psychological well-being and Islamic philanthropy: Reciprocal effects on individual and community welfare in Muslim societies. Asian Journal of Muslim Philanthropy and Citizen Engagement, 1(2), 128-145. https://doi.org/10.63919/ajmpce.v1i2.30
Ahyani, H., Lousada, S. A. N., Adi, N., Solehudin, E., Azmi, N., Hamzah, I., & Suganda, A. (2025). Building progressive Islamic law in zakat distribution to support sustainable development goals: A maqasid sharia perspective in Indonesia. Journal of Lifestyle and SDGs Review, 5(2), 1-18. https://doi.org/10.47172/2965-730X.SDGsReview.v5.n02.pe04071
Ali, A. K., & Hamad, A. U. (2024). Contribution of sadaqah for social welfare improvement in Zanzibar society: A case study of southern region of Unguja. Research & Development, 5(1), 23-28. https://doi.org/10.11648/rd.20240501.14
Anwar, N., et al. (2024). The framework of religious moderation: A socio-theological study on the role of religion and culture from Indonesia's perspective. Social Sciences & Humanities Open, 11, 101271. https://doi.org/10.1016/j.ssaho.2024.101271
Armayanto, H. (2024). Membangun kerukunan dalam bingkai pluralisme agama: Analisis gagasan pemikir muslim kontemporer. Jurnal Sosiologi Agama Indonesia (JSAI), 5(1), 48-73. https://doi.org/10.22373/jsai.v5i1.4254
Badrun, et al. (2023). Pancasila, Islam, and harmonising socio-cultural conflict in Indonesia. Al-Jami'ah: Journal of Islamic Studies, 61(1), 137-156. https://doi.org/10.14421/ajis.2023.611.137-156
Bagasra, A. (2021). Socially engaged Islam: Social psychological principles. In Toward a positive psychology of Islam and Muslims. Springer International Publishing. https://doi.org/10.1007/978-3-030-72606-5_2
Bano, N., Ahmad, H., Hassan, J., & Razaq, R. (2022). Principles of religious pluralism. Religions, 14(1), 20. https://doi.org/10.3390/rel14010020
Beik, I. S., & Ayuniyyah, Q. (2015). Fiqh of asnaf in the distribution of zakat: Case study of the National Board of Zakat of Indonesia (BAZNAS). Al-Infaq: Jurnal Ekonomi Islam, 6(2), 201-216. https://doi.org/10.32332/al-infaq.v6i2.1247
Chetioui, Y., et al. (2023). Antecedents of giving charitable donations during COVID-19. Journal of Islamic Marketing, 14(5), 1169-1187. https://doi.org/10.1108/JIMA-09-2021-0296
Chia, P. S. (2022). Pancasila and covenantal pluralism in Indonesia: A historical approach. The Review of Faith & International Affairs, 20(1), 1-17. https://doi.org/10.1080/15570274.2022.2029236
Creswell, J. W., & Creswell, J. D. (2018). Research design: Qualitative, quantitative, and mixed methods approaches (5th ed.). SAGE Publications.
Creswell, J. W., & Poth, C. N. (2024). Qualitative inquiry and research design: Choosing among five approaches (5th ed.). SAGE Publications.
Firdaus, & Betania. (2025). Islamic inclusivity: Striking a balance and confronting hijacks in social justice advocacy. Journal of Halal Industry & Services, 8(1), a0000525. https://doi.org/10.30840/jhis.v8i1.525
Hassan, M. (2023). Yusuf al-Qaradawi's jurisprudence of priorities: A critical assessment. American Journal of Islam and Society, 40(1-2), 77-120. https://doi.org/10.35632/ajis.v40i1-2.3190
Herianingrum, S., et al. (2024). Zakat as an instrument of poverty reduction in Indonesia. Journal of Islamic Accounting and Business Research, 15(4), 643-660. https://doi.org/10.1108/JIABR-11-2021-0307
Huda, N. E., Tohirin, A., & Luqmana, M. A. A. (2023). Bibliometric analysis of Islamic philanthropy. Journal of Islamic Economic and Business Research, 3(1). https://doi.org/10.18196/jiebr.v3i1.109
Islam, M. T. (2018). Peaceful coexistence of various religious groups in Islam. Journal of Islamic Thought and Civilization, 8(2), 183-203. https://journals.umt.edu.pk/index.php/JITC/article/view/112
Kailani, N., & Slama, M. (2020). Accelerating Islamic charities in Indonesia: Zakat and social media. South East Asia Research, 28(1), 70-86. https://doi.org/10.1080/0967828X.2019.1691939
Khalfaoui, M. (2021). Pluralism and plurality in Islamic legal scholarship: The case of the Fatāwā l-ʿĀlamgīrīya. Gorgias Press. https://doi.org/10.31826/9781463242329
Khoja-Moolji, S. (2020). Governing diversity: Reflections on the doctrine and tradition of religious accommodation in Islam. Journal of Islamic Thought and Civilization, 10(2), 79-102. https://doi.org/10.32350/jitc.102.05
Lincoln, Y. S., & Guba, E. G. (1985). Naturalistic inquiry. SAGE Publications.
Maisyarah, A. (2024). Zakat distribution management: A systematic literature review. Suhuf, 36(1), 95-108. https://doi.org/10.23917/suhuf.v36i1.4357
Manto, N. (2024). Contribution of Islamic law to the Indonesian constitutional system (Legislative challenges amid legal and religious pluralism). Innovative: Journal Of Social Science Research, 4(6), 2496-2509. https://doi.org/10.31004/innovative.v4i6.15341
Maulana, et al. (2024). Unity in diversity: Examining religious moderation across religions in Indonesia. Dialog, 47(1), 61-76. https://doi.org/10.47655/dialog.v47i1.910
Merriam, S. B., & Tisdell, E. J. (2016). Qualitative research: A guide to design and implementation (4th ed.). Jossey-Bass.
Miles, M. B., Huberman, A. M., & Saldaña, J. (2019). Qualitative data analysis: A methods sourcebook (4th ed.). SAGE Publications.
Mohammed, M. O., Farook, S., & Larbani, M. (2021). Higher ethical objective (Maqasid al-Shari'ah) augmented framework for Islamic banks: Assessing ethical performance and exploring its determinants. Journal of Business Ethics, 177, 667-695. https://doi.org/10.1007/s10551-019-04331-4
Moi, M., & Hamdalah, A. (2025). Cross-cultural adaptation of zakat and sadaqah: Strategies for socio-economic empowerment in predominantly non-Muslim superpower nations. Asian Journal of Muslim Philanthropy and Citizen Engagement, 1(2), 146-163. https://doi.org/10.63919/ajmpce.v1i2.31
Nahar, H. S. (2018). Exploring stakeholders' views on a corporatized zakat institution's management performance. International Journal of Ethics and Systems, 34(4), 608-631. https://doi.org/10.1108/IJOES-08-2018-0115
Nolte, A. J. (2023). The Indonesian difference: Nationalism, Islam, and Pancasila pluralism from state formation to the present. In S. Holzer (Ed.), The Palgrave handbook of religion and state volume II. Palgrave Macmillan. https://doi.org/10.1007/978-3-031-35609-4_15
Omar, P. M. F. F. Ag, & Hajimin, M. N. H. (2023). The roles of zakat towards maqasid al-shariah and sustainable development goals (SDGs): A case study of zakat institutions in East Malaysia. International Journal of Zakat, 8(Special), 68-81. https://doi.org/10.37706/ijaz.v8i2.406
Rahman, T. (2015). Akuntansi zakat, infaq, dan sedekah (PSAK 109): Upaya peningkatan transparansi dan akuntabilitas organisasi pengelola zakat (OPZ). Jurnal Muqtashid: Jurnal Ekonomi Dan Perbankan Syariah, 6(1), 141-164. https://doi.org/10.18860/m.v6i1.3656
Rusydiana, A. S., & Devi, A. (2024). Multipartner governance and the urgency of poverty alleviation policy: Zakat fundraising management. Cogent Social Sciences, 10(1), 2361529. https://doi.org/10.1080/23311886.2024.2361529
Rusydiana, A. S., Prakoso, M. F. D., Aslan, H., & Riani, R. (2025). Unveiling the effects of zakat toward socioeconomic empowerment in OIC countries. International Journal of Ethics and Systems. https://doi.org/10.1108/IJOES-10-2024-0331
S, U. I., Yuliana, Akbar, M. R., Dirgandari, A. A., & Sundari, A. (2025). Analysis of the implementation of PSAK 109 in enhancing transparency and accountability of zakat institutions. Jurnal Akuntansi, 15(2), 71-80. https://doi.org/10.33087/jiubj.v25i2.7854
Saldaña, J. (2021). The coding manual for qualitative researchers (4th ed.). SAGE Publications.
Suprayitno, E., Khusnudin, K., & Amaliya, N. K. (2024). Zakat for humanity in disaster mitigation. International Journal of Sustainable Development and Planning, 19(5), 1953-1960. https://doi.org/10.18280/ijsdp.190531
Susanto, P. C., et al. (2024). Qualitative method concepts: Literature review. Siber Journal of Advanced Multidisciplinary, 2(2), 262-275. https://doi.org/10.38535/sjam.v2i2.207
Syarif, N., & Zulbaidah. (2024). Political theology: How God's law is applied in the context of Indonesian democracy based on Pancasila. Cogent Arts & Humanities, 11(1), 2407104. https://doi.org/10.1080/23311983.2024.2407104
Tahir, T. U., & Abdul Hamid, S. H. (2024). Maqasid al-syari'ah transformation in law implementation for humanity. International Journal Ihya' 'Ulum Al-Din, 26(1), 119-131. https://doi.org/10.21580/ihya.26.1.20248
Waston, et al. (2024). Culture, religion, and harmony: The struggle for roles in diversity in Indonesia. Revista De Gestão - RGSA, 18(3), e05225. https://doi.org/10.24857/rgsa.v18n3-099
Yin, R. K. (2018). Case study research and applications: Design and methods (6th ed.). SAGE Publications.
Submitted
Accepted
Published
Issue
Section
License
Copyright (c) 2026 Mustain Hakim, Akhmad Zaeni, Moh. Mahfud Ihsan Azzamami, Moh Ferdi Hasan

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
All articles in this proceeding are open access, the articles published in them are immediately and permanently free to read, download, copy and distribute. Each volume is published under the CC-BY-NC-SA 4.0 user license.














