The main problem in this thesis is the distribution of zakat funds with the problem ofwhat are the procedures for health services at LAZ Ibbadurrahman Duri City and what are the obstacles encountered in distributing zakat funds for health services at LAZ Ibbadurrahman Duri City. The purpose of this discussion is to identify and explain the procedures for distributing zakat funds for health services at LAZ Ibbadurrahman Duri City and the obstacles encountered in distributing zakat funds for health services at LAZ Ibbadurrahman Duri City. The type of research that the authors use is a type of field research (Field Research), namely obtaining data for the problems studied. The data collection technique that the writer uses is through interviews and documentation. Data analysis techniques in the following ways: data reduction, data presentation, and drawing conclusions. From the research conducted by the authors in the field, it can be concluded  that  the  procedure  for  distributing  zakat  funds  for health  services    at     LAZ     Ibbadurrahman    City    of     Duri,     namely:     LAZ Ibbadurrahman introduced its program on health to the dhuafa community as well as with  conditions,  the  dhuafa  brought   LAZ   Ibbadurrahman/LAZ  Ibbadurrahman Primary Clinic to bring condition. While the obstacle is the limited funds that cannot finance all the needs of the community because it is     still     lacking,     there     is insufficient    infrastructure    at    the    LAZ Ibbadurrahman Primary Clinic, so LAZ Ibbadurrahman refers patients to Pekanbaru-Dumai.
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