<![CDATA[Purpose – This study examines how the opinions of the Prophet’s Companions (Qaul Shahabi) serve as a basis for resolving Islamic legal issues regarding zakat (almsgiving) and its administration. Design/Methods/Approach – This research employs a descriptive qualitative approach, utilizing library research as the primary method for data collection and analysis. Data were gathered by examining relevant written sources discussing the opinions of the Prophet’s Companions (Qaul Shahabi) on the management of zakat mal. Findings – Zakat mal is a vital component of Islamic Sharia, exerting significant influence on society, the economy, and spirituality. The zakat management system was developed and refined in a highly organized manner throughout history, spanning the era of the Prophet Muhammad to the period of the Rightly Guided Caliphs (Khulafaur Rasyidin). The opinions of the Prophet’s Companions (Qaul Shahabi) constitute a source of Islamic law, particularly for resolving issues not explicitly addressed in the Qur’an and Sunnah. Effective and flexible zakat management practices were facilitated by the Companions: Abu Bakr As-Siddiq demonstrated firmness; Umar bin Khattab adapted policies such as suspending zakat for new converts (Muallaf) and introducing zakat on horses; Utsman bin Affan incorporated asset valuation; and Ali bin Abi Thalib followed the policies of his predecessors. Their contributions made zakat collection and distribution more efficient and allowed Sharia to remain flexible in meeting the needs of the times. Research Implications/Limitations – Consequently, Qaul Shahabi remains a valid guideline for addressing contemporary challenges in zakat management, ensuring that the objective of zakat, promoting the welfare of the Ummah (Muslim community), is achieved optimally and responsibly. Originality/Value – This study positions the policies of Abu Bakr al-Siddiq, Umar bin al-Khattab, Utsman bin Affan, and Ali bin Abi Thalib as a methodological bridge between the Qaul Shahabi and contemporary zakat governance, including digitalization, self-assessment, institutional accountability, and corporate zakat management. It demonstrates that Qaul Shahabi not only holds historical value but also provides Ushul Fiqh-based principles for understanding and addressing contemporary zakat management issues.]]>
