<![CDATA[This study examines the philosophical relationship between Sustainable, Governance and Development (SGD) and zakat within the framework of Islamic socio-economic thought. This study explores how zakat contributes to sustainability through continuous social benefit, governance through accountability and transparency, and development through human empowerment and poverty reduction. Using a qualitative conceptual approach through literature review and philosophical analysis.. The findings indicate that zakat embodies distributive justice by balancing wealth accumulation with social responsibility. Furthermore, the tawhidic worldview positions zakat as an integrated socio-economic instrument linking spirituality, ethics, institutional governance, and sustainable human development. The study concludes that SGD related to zakat represents a comprehensive Islamic philosophy in which material growth and moral responsibility must coexist harmoniously. The integration of sustainability, governance, and development through zakat offers an alternative paradigm for achieving equitable and sustainable socio-economic transformation in contemporary society.]]>
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