Professions in the current era are very diverse and have a very large income, especially in Indonesia. The Indonesian Ulema Council (MUI) responded to the problem by issuing MUI Fatwa No. 3 Year 2003 on professional zakat. This research aims to discuss the welfare and social justice efforts made by MUI, providing confirmation of the obligation to pay professional zakat. This type of research is normative juridical by using a statute approach. The data used are MUI Fatwa Number 3 Year 2003 and previous studies related to Maqāṣid sharia, then analyzed using Jasser Auda's Maqāṣid al-Shari’ah theory to explore MUI's role in efforts to implement social welfare and justice in the implementation of zakat payments. The results show that Jasser Auda's Maqāṣid theory is relevant to professional zakat in the modern era, which is obligatory due to stable income. In the concept of Wholeness, professional zakat must be paid through an institution or directly to the recipient. Openness equates it with zakat on commerce according to the MUI fatwa, which emphasizes justice. Interrelatedness shows the role of professional zakat in education, while multidimensionality offers flexibility in its empowerment. Purposefulness emphasizes the purpose of zakat in religious and socio-economic aspects.
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