The Metamorphosis of Zakat Management in Perlis: Analysis of Literature and Historical Review

This study focuses on the literature review and history of zakat, specifically in the state of Perlis, Malaysia. From a historical perspective, this process involves the management of zakat for over a century, passed down from generation to generation until the birth of Perlis Islamic Religious and Malay Customs Council (MAIPs), which has successfully brought positive changes in the management of zakat in Perlis. This study adopts a qualitative research design via library research and historiography. The data is obtained from literature reviews and historical sources related to zakat in Perlis as well as MAIPs, and is analysed using content analysis and document analysis. This study reveals that there have been very limited studies specifically conducted on zakat in Perlis or MAIPs. This study also found that the management of zakat by MAIPs has gone through various phases of metamorphosis over time, in line with MAIPs’ direction plan. As a result, the distributed zakat has been able to somehow improve the lives of the zakat recipients in Perlis.


Introduction
The importance of zakat management lies in its role as a vital pillar of the Islamic economic system and as a mean to fulfil the social responsibility of Muslims. Effective zakat management ensures that zakat funds are collected, distributed and utilized in the most efficient and impactful manner. The role of zakat management can be seen through six main dimensions; fulfilling religious obligation, poverty alleviation, wealth redistribution, social welfare and community development, accountability and transparency, as well as strengthening Islamic institutions. In other words, an effective zakat management is essential for upholding the principles of social justice, compassion and solidarity in Islam. By ensuring the proper collection and distribution of zakat, it can have a profound impact on poverty reduction, community development and the well-being of individuals in need. Understanding the history of zakat allows us to connect with the teachings of the past and appreciate the wisdom and guidance provided by earlier generations. The history of zakat holds significant importance in terms of preserving tradition, interpreting its principles, establishing legal frameworks, learning from past experiences, understanding cultural significance and informing contemporary debates. It allows us to appreciate the rich heritage and ongoing relevance of zakat in Islamic societies and provides a basis for effective zakat management in the present day. The history of zakat in Perlis, Malaysia, dates back to several centuries ago. However, specific details about its early practice in the region may be limited due to the scarcity of historical records. Zakat, as an obligatory act of worship and a means of social welfare, has been an integral part of the Islamic community in Perlis. Over the years, MAIPs has played a crucial role in streamlining zakat operations in Perlis. It has developed various initiatives to improve the collection of zakat funds, enhance the identification of eligible recipients and expand the reach of zakat assistance. MAIPs has also collaborated with other organizations and agencies to implement comprehensive programs for poverty alleviation, education, healthcare, and other social welfare projects funded by zakat contributions. The history of zakat in Perlis showcases the continuous efforts to strengthen zakat management practices, adapt to changing socio-economic conditions and fulfil the objectives of zakat as a means of social support and community development. Therefore, this study aims to delve into the literature review and history of zakat in Perlis, in order to highlight the contributions of MAIPs to further improve the zakat management in Perlis.

Literature Review The Concept of Zakat in Islam
Zakat originates from the Arabic word "zakaa", which means purity and cleanliness (Abd Rashid et al., 2018). Ibn Manzur (1990) mentioned that the essence of zakat is purity, growth, blessing, and praise. Allah SWT explains the meaning of "zakaa" in the Quran, stating, "Indeed, successful is the one who purifies himself" (Quran,91: 9). Based on this verse, it can be concluded that zakat refers to cleansing one's wealth from being mixed with the rights of others and purifying the soul from greed, envy, and fostering virtuous qualities among individuals. From a Shariah perspective, zakat is defined as a specific amount of wealth that is given with specific conditions to specific groups of asnaf (zakat recipients). To ensure the objectives and goals of zakat are achieved, various efforts have been undertaken by Muslims since the time of Prophet Muhammad (SAW) to strengthen zakat management (Abd Rashid et al., 2018). The first Caliph of Islam, Abu Bakr, took firm action against those who refused to pay zakat after the passing of Prophet Muhammad (SAW). Similarly, the establishment of the Baitulmal by Umar al-Khattab served as a central treasury institution encompassing zakat, jizyah, ghanimah, kharaj, fay', and salaries for administrative and military personnel. Institutions like this were later developed throughout the Islamic territories (Tonot & Ibrahim, 2014). The zakat institution is one of the vital service sectors in the Islamic economy. This is because zakat serves as an effective social security system for the Muslim community. The distribution of zakat covers multiple groups within a society, as outlined by the Quran, such as the poor (al-Fuqara'), the needy (al-Masakin), zakat collectors ('amil), new Muslim converts (muallaf), slaves (al-Riqab), those burdened with debt (al-Gharimin), those striving in the cause of Allah (fisabilillah), and travellers (Ibn sabil). Therefore, zakat distribution includes those in need within a society (Wahid et al., 2017). Hence, the objective of practicing zakat is to build a society where the wealthy and the poor cooperate with one another. Additionally, zakat practice educates individuals to avoid vices such as selfishness and stinginess. With the advancement of time, various changes and advancements have been made in the zakat management system by zakat institutions across Muslim countries, particularly in terms of effectiveness in collection and distribution (Romdhoni, 2017). Consequently, it cannot be denied that zakat institutions are major contributors to various developments within the Muslim community, particularly in the areas of economics, education, health, and social welfare. Despite the challenges faced by Muslims in various aspects of life, such as economic, health, and education issues, zakat institutions continue to be the primary contributors in resolving these problems at all times (Kadri et al., 2012). Previously, there have been various studies conducted over the past decade by previous researchers discussing the concept of zakat in Islam. The overall summary of the research findings regarding the concept of zakat in Islam is presented in Table 1.  Nadzri et al. (2012) Malaysia Zakat is an effective tool to alleviate poverty. 11. Johari et al. (2014) Malaysia Zakat is paid from those who have surplus to the poor. 12. Ahmad Razimi et al. (2016) Malaysia Zakat is the most suitable ways of Islamic taught to encounter with the issues of poverty in Muslim society by allocation of one wealth to significant beneficiaries. 13. Wan Yusoff (2022) Indonesia Zakat funds can be utilized for the economic and social development of the ummah beginning with those who most needy. 14. Abu Bakar & AbdGhani (2011) Malaysia A more self-sustainable mechanism for zakat distribution is a must. 15. Ganiyev & Umaraliev (2020)

Malaysia
The paddy zakat accounting practiced in Perlis is aligned with the principles of Islamic law. It goes beyond considering the harvest's adequacy for the zakat nisab (minimum threshold) and takes into account the net income after deducting production and living costs. 30. Abd Khafidz et al (2023) Malaysia There are 12 zakat institutions/SIRC in Malaysia, including MAIPs, which allocate zakat funds in various forms such as assistance for medical assets and nonmedical needs, as well as providing food aid to frontline workers involved during COVID-19 pandemic.

Methodology Research Design
This study is a qualitative study that utilizes the method of literature review and historiography. Qualitative research design is used to explore and understand complex phenomena, subjective experiences, and social interactions from the perspective of the participants (Taylor & Bogdan, 1984).

Data Collection
To collect study data, the researcher has utilized two main methods, namely library research and historiography. Library research is a research method that involves gathering information and data from existing sources available in libraries or digital databases. The researcher focuses on reviewing and analysing previously published materials, such as books, scholarly articles, journals, reports, theses, and other relevant documents. The library research is used to obtain literature highlights related to the subtopic. In addition, this study also relies on research conducted at the library as it is specifically related to the history of zakat administration in Perlis. The researcher has examined historical materials and collections at the Perlis State Public Library (PPAP) and MAIPs.

Data Analysis
Furthermore, the collected data was analysed using content analysis and document analysis techniques. Content analysis is a systematic and objective method of analysing qualitative data that involves categorizing and interpreting the content of text, audio, video, or visual materials to identify patterns, themes, and relationships. Document analysis, on the other hand, focuses specifically on analysing documents as primary sources of information. It involves examining and interpreting written or textual documents, such as reports, letters, diaries, policy documents, or historical records. In this study, the researcher used the content analysis method to analyse the research materials in a broader scope. Meanwhile, the researcher uses the document analysis method to analyse specific historical documents. Only books approved by Raja Syed Alwi Jamalullail could be taught in Perlis. Initially, the role of MAIPs focused more on the management of preaching, Islamic legislation, fatwas and education. The history of zakat collection in Perlis began several decades ago, before the existence of a centralized system or organization responsible for collecting and distributing zakat. During that time, the Muslim community would pay zakat according to their ability directly to religious teachers, known as "guru agama," as well as to local religious figures such as "Tok Lebai" and "Tok Haji" in their respective villages. However, due to the lack of a systematic zakat management system, doubts arose regarding how zakat funds were collected and distributed to the needy.  , 1932). Implementation began through the collection of zakat from paddy and rice, with the aim of enhancing the welfare programs for the Malay-Muslim community in Perlis. The Zakat and Fitrah Collection Regulations of Perlis 1932 contained 29 Articles that included provisions for membership, authority and administration, regulations regarding reluctance to pay zakat, accounting calculations and considerations for individuals who failed to fulfil their zakat obligations.

MAIPs: History and Metamorphosis MAIPs As the Secretariat for The Administration of Islam and The Management of Zakat
In 1932, the Management Committee held two grand conferences attended by village chiefs, imams, and the Ten Mosque Officials from all over Perlis. After the collection regulations were approved, the task of collecting zakat on rice and paddy began. In 1933, the Company Committee introduced the position of 'amil and allowed them to collect zakat. After 3 years of zakat collection, the committee members agreed to use the collected funds to establish an Arabic school now known as Al-Madrasah Al-Alawiyah Ad-Diniah, Arau. Its purpose was to provide deep and effective Islamic and Arabic education to the local Muslim community, particularly the younger generation. At the initial stage, the school rented a house on Pauh Road (Syed Hussin Road), Arau, which later became the largest Arabic school in Perlis. The Al-Alawiyah Ad-Diniah Madrasah, Arau, which only accommodated male students, was well-received and received encouraging support among the students. However, there were parties who believed that female students should also have equal educational opportunities. In response to this, the Management Committee proposed the construction of a separate school specifically for female students. The determination and dedication of this committee bore fruit, leading to the establishment of the Al-Alawiyah Madrasah, Kangar. The management and administration of both schools were then fully taken over by the Perlis Zakat and Fitrah Committee. The Zakat and Fitrah Committee continued to progress by establishing more Arabic religious schools in other locations around Perlis, such as Batu Lima Jalan Kuala Perlis, Pekan Paya, Padang Pauh, Guring, Arau, and Simpang Empat Kayang. Additionally, the Zakat and Fitrah Committee also built a Kindergarten in Jejawi, Perlis. After 27 years of centralized zakat collection implementation, the construction of mosques in the state increased in number. In 1933, the construction of concrete mosques began to replace the previous wooden mosques. The Alwi Mosque was the first mosque to be built entirely using concrete, followed by mosques in Jejawi and Repoh.

MAIPs as the Royal Council of Islamic Religion and Malay Customs of Perlis
After 29 years, a special law has been enacted to further strengthen the position of MAIPs. According to Article 6 of the Government of Perlis 1948 Constitution, Part I, His Royal Highness the Raja of Perlis shall enact a specific law concerning the administration of the state's Islamic religion and establish a Council of Islamic Religion and Malay Customs, which will serve as an advisory body to His Royal Highness in matters of religion and Malay customs (Kerajaan Negeri Perlis, 1948 In addition to managing the collection and distribution of zakat, PZFP also oversees the annual allowances for 341 mosque officers and quarterly allowances for 28 mosque caretakers. Religious teachers and officials are also sent for training in Egypt, India, and the Malaya Islamic College to enhance their existing skills through scholarships and financial assistance provided by PZFP. Furthermore, PZFP also offers scholarships to former students of Jejawi Education School to pursue studies in English-medium schools. Apart from providing scholarships, PZFP extends assistance to the needy, disabled individuals, and converts in Perlis. The assistance provided by PZFP to these groups is given on a monthly and yearly basis, including to religious teachers teaching in public schools and madrasahs. For instance, in 1961, PZFP provided assistance in two ways: aid given to the needy in each district of Perlis and regular assistance to less privileged asnaf. Additionally, assistance was given to new converts starting their lives as Muslims. The Perlis Zakat and Fitrah Office also incurs expenses for zakat administrators, the burial of the indigent without heirs, and converts. The funds collected from zakat are also allocated towards the repair and maintenance of PZFP-owned buildings, madrasahs, religious teacher's homes, and rice warehouses for zakat distribution.

MAIPs as the Department of Religion
In the 1960s, there was further development in the organizational structure of MAIPs as a statutory body when the Administration of Islamic Religion Council Act of 1949 was repealed and replaced with the Perlis Islamic Religion Administration Act No. 3 of 1964. On February 27, 1964, the Perlis State Legislative Assembly enacted and approved this law, which aimed to streamline the administration related to the Islamic religion and Malay customs and grant broader authority to MAIPs in managing zakat affairs, which were previously handled separately. The amendments to this law also defined the scope of authority of MAIPs as outlined in Part II, Clauses 4(1) to 8(2)(7), which specify MAIPs' role as an advisor to the Raja, appointment of council members, issuance of fatwas, and other areas of authority. This can be clearly seen in Clause 5 (2)

MAIPs as the Baitulmal
In the late 1980s and early 1990s, MAIPs' function was more prominent as the Baitulmal. This is stated in the Administration of Islamic Religion Act Perlis Bill No. 3 of 1964, where MAIPs acted as the Baitulmal and played a role in developing the economy of the Muslim community through the collection of zakat, endowments, wills, and similar contributions. In 1988, the Baitulmal and Zakat Enactment was enacted, outlining the comprehensive roles and functions of the Baitulmal.
In this regard, MAIPs, as the parent organization, separated its administration from the Baitulmal and granted independent authority to the Baitulmal for its governance. This enactment specified the management of Baitulmal's assets, including zakat, fitrah, inherited property by trustees or administrators, will (wasiyyah), rules of inheritance (faraid), expiation (kafarah), and funeral charities (Baitulmal, 1985). DYMM Tuanku Raja Perlis, as the ruling monarch, serves as the head of religion and patron of Baitulmal MAIPs. The role and function of Baitulmal MAIPs are to assist and advise DYMM the ruling monarch in matters related to Islam and Malay customs in the state of Perlis, promote, encourage, and support the progress and well-being of the economic and social welfare of the community in Perlis in accordance with Sharia law, act as the sole trustee of endowments, vows, and trusts, manage the collection and distribution of zakat, fitrah, endowments, and Baitulmal assets, and serve as the parent body for the formulation of policies regarding the administration of Islam in Perlis.  However, this practice is not implemented in the state of Perlis because MAIPs did not establish separate entities to carry out the roles of managing zakat, waqf, and general resources. This makes MAIPs unique in handling the management of zakat, management services and administration, waqf development, and property assets. The successful administrative practices implemented by MAIPs serve as evidence that MAIPs adopts a proactive approach in managing and administering zakat, waqf and general resources in the state of Perlis (Bakar et al., 2018).

MAIPs Metamorphosis Phase
Until 2023, MAIPs had appointed many employees, consisting of 3 main divisions and 9 units. Figure 1 is the MAIPs organizational chart for year 2023.

Zakat Management by MAIPs
In terms of zakat assistance schemes, MAIPs provides 14 schemes that cover eight categories of zakat recipients (asnaf). These schemes include the distribution of basic necessities, monthly living assistance, medical assistance, assistance for primary and secondary education, assistance for economic improvement programs for asnaf, distribution of electricity and water supplies, home repair and new construction assistance, micro home repair assistance, disaster assistance such as floods, storms, landslides, or fires, emergency assistance for those in the path of Allah, incentive schemes for embracing Islam, education assistance including immediate assistance for higher education institutions, zakat distribution for foreign students (Middle East), and zakat distribution for missionary and community activities of MAIPs (MAIPs, 2023a).
There are six types of zakat, including zakat on income, zakat on crops, zakat on savings including digital currencies like bitcoin, zakat on livestock, zakat on business, and zakat on gold and silver.
In terms of zakat payment, it can be made face-to-face at the zakat institution counter, by directly meeting the appointed amil through salary deduction schemes by employers, payment through zakat counters at higher education institutions, and payment through postal services. Additionally, zakat can also be paid online through Islamic banking services, such as at bank counters, online services, credit card payments, check or bank draft payments, bank transfers, mobile banking, SMS payments, and Auto Teller Machines (ATM). Additionally, MAIPs is assisted by the Mufti Department of Perlis in zakat management from the perspective of fatwa (Islamic rulings) and current legal issues. Therefore, MAIPs follows the fatwas and legal guidelines related to zakat issued by the State Mufti Department (Asni & Sulong, 2017;Asni, 2018). From the perspective of MAIPs' efforts in managing zakat to address the challenges of COVID-19, over the course of two years from 2021 to 2021, MAIPs has distributed a total of RM12,880,317 for the entire 'MAIPs COVID-19 Initiative' program for the years 2020 and 2021. Of this amount, RM4,688,267 was distributed in 2020, while RM8,192,050 was distributed in 2021(Sinar Harian, 2021. In addition to the distribution to eligible recipients, involving 14,679 recipients in 2020 and 8,179 recipients in 2021, with direct credit to their accounts, MAIPs also implemented additional initiatives for those affected by COVID-19. They approved a reduction in rental rates for MAIPs premises throughout the period of full closure of the economy due to the COVID-19 pandemic, amounting to RM171,668 (Utusan, 2021). Furthermore, MAIPs allocated zakat funds to front-line personnel through various state authorities such as the State Health Office, State Education Office, Police, Army, Civil Defense Force, and others. The allocation will be utilized according to their respective roles (Sinar Harian, 2021). In terms of zakat collection efforts, MAIPs has implemented several important initiatives. The allocation distribution for zakat is shared through major electronic media and on the official MAIPs website, aimed at drawing the attention of the Muslim community to continue contributing for the welfare of Muslims (MAIPs, 2023b). These initiatives are also aimed at increasing transparency in zakat management in Perlis. Additionally, zakat payment campaigns are conducted by MAIPs through physical means such as Friday sermons, lectures by religious teachers in mosques, and official events organized by MAIPs (MAIPs, 2023b). The management of zakat collection and distribution by MAIPs in facing the challenges of COVID-19 in Perlis has successfully achieved the outlined objectives. MAIPs has implemented several important initiatives, especially in the management of zakat collection and distribution, to address the challenges posed by COVID-19. The efforts made have been able to reduce the impact of the COVID-19 pandemic, particularly in the state of Perlis (Asni, 2021).

Analysis and Discussion
Based on the summary of literature findings, it is found that the average studies focus on several main themes, namely the concept of zakat, analysis of zakat laws, social and economic well-being, zakat management overview and international comparative studies. Through studies on the concept of zakat, previous researchers have examined the theoretical and philosophical aspects underlying the concept of zakat in Islam. Most of these studies aim to understand the wisdom and purpose behind the obligation of zakat and strengthen understanding of the social and economic values it encompasses. Whereas, the analysis of zakat laws involves the process of analysing the legal framework governing zakat in the Islamic legal system. These studies involve researching zakat laws, explanations of the types of assets subject to zakat, and the mechanisms of zakat collection and distribution according to Islamic law. Meanwhile, studies related to social and economic well-being focus on exploring the relationship between zakat and the social and economic well-being of society. These studies involve examining the impact of zakat on poverty reduction, economic development, and social stimulation within the community. Furthermore, studies related to zakat management overview primarily analyse the practices and management of zakat within zakat institutions and related organizations. These studies discuss the roles and responsibilities of zakat institutions in collecting, reviewing, and distributing zakat, and involve researching the effectiveness of zakat management in achieving its goals. On the other hand, international comparative studies aim to compare the zakat systems in different Islamic countries and examine the differences and similarities in their implementation. These studies involve researching the structure and regulations of zakat in various cultural and socio-economic contexts. Moreover, it is appropriate to state that very few studies have been found to date that specifically focus on zakat in Perlis or MAIPs. The summary of the main themes and focus areas of the literature findings on zakat, outlining the main themes and the specific focus areas within each theme is presented in Table  2. This table also highlights the scarcity of studies specifically focusing on zakat in Perlis or MAIPs.  Table 3 represents some of the key lessons and its explanations: Community Involvement In the earlier years, the collection and distribution of zakat relied on the involvement of the local community and trusted religious figures. This highlights the importance of community participation and engagement in zakat management. In contemporary practices, involving the community in the process can foster a sense of ownership and accountability.

Evolution of Institutional Framework
The establishment of MAIPs as a centralized institution for zakat management marks a significant development. It demonstrates the need for a structured and organized approach to effectively administer and utilize zakat funds. The evolution of institutions over time reflects the importance of adapting to changing circumstances and addressing emerging challenges.

3.
Integration of Islamic Principles and Malay Customs The management of zakat in Perlis not only encompasses Islamic principles but also considers the customs and traditions of the Malay community. This integration is crucial for ensuring that zakat practices align with local cultural norms and values, fostering greater acceptance and participation.

Economic Development and Social Welfare
MAIPs' role in utilizing zakat funds to promote economic development and social welfare highlights the broader objectives of zakat. It emphasizes the potential of zakat as a tool for poverty alleviation, socioeconomic empowerment, and sustainable development within a specific region or community.

Separation of Roles and Responsibilities
The enactment that separated the administration of MAIPs from Baitulmal highlights the importance of clearly defining roles and responsibilities within zakat management. By establishing separate bodies, it allows for specialized focus and efficient execution of tasks related to zakat collection, distribution, and overall administration. 6.
Continuous Evaluation and Improvement The historical journey of zakat management in Perlis underscores the need for ongoing evaluation, review, and improvement of zakat systems. Adapting to changing circumstances, addressing gaps, and incorporating best practices ensures that zakat funds are utilized effectively, transparently, and in a manner that maximizes their impact.
Overall, the historical management of zakat in Perlis serves as a valuable lesson in the importance of community involvement, institutional development, adherence to principles, and continuous improvement. These lessons can guide contemporary zakat management practices in Perlis and beyond, fostering greater social impact and promoting the well-being of the Muslim community.

Conclusion
In conclusion, the historical management of zakat in Perlis offers several valuable lessons that can inform contemporary zakat practices. These lessons include the significance of community involvement, the evolution of institutional frameworks, the integration of Islamic principles and local customs, the focus on economic development and social welfare, the separation of roles and responsibilities, and the importance of continuous evaluation and improvement. Community involvement plays a crucial role in zakat management, as it fosters a sense of ownership and accountability among the community members. The establishment of MAIPs as a centralized institution demonstrates the need for structured and organized approaches to zakat management. Integrating Islamic principles with local customs ensures that zakat practices align with cultural norms, increasing acceptance and participation. The historical management of zakat in Perlis emphasizes the broader objectives of zakat, including economic development and social welfare. MAIPs' role in utilizing zakat funds for poverty alleviation and community development showcases the potential of zakat as a tool for socioeconomic empowerment. The separation of roles and responsibilities within zakat management, as seen in the enactment that separated MAIPs from Baitulmal, highlights the importance of clear definitions and specialized focus. By establishing separate bodies, efficient execution of zakat-related tasks is ensured. Continuous evaluation and improvement are vital in zakat management. Adapting to changing circumstances, addressing gaps, and incorporating best practices enhance the effectiveness, transparency, and impact of zakat utilization. In summary, the historical management of zakat in Perlis provides valuable insights that can guide contemporary zakat practices. By considering the lessons learned from community involvement, institutional development, adherence to principles, and continuous improvement, zakat management can be enhanced to maximize social impact and promote the well-being of the Muslim community in Perlis and beyond.