<![CDATA[Zakat as a wealth redistribution instrument in Islam requires accuracy in determining Mustahiq to ensure proper distribution. LAZISMU Pekanbaru has implemented selection through administrative verification, field surveys, and score-based assessment, yet faces discrepancies between administrative data and Mustahiq’s actual conditions, alongside the absence of formal clarification and structured impact evaluation. This study aims to describe the Mustahiq determination pattern, analyze it through Jasser Auda’s Maqasid Syariah perspective, and formulate an ideal model. A descriptive qualitative method was employed through observation, interviews, and documentation. Findings indicate the Mustahiq determination system has reflected all six features of Jasser Auda’s Maqasid Syariah, though some still require strengthening. The proposed ideal model focuses on affirming the scoring function, providing clarification space for Mustahiq, standardizing decision-making, and implementing continuous impact evaluation toward a more transparent and society development-oriented system.]]>
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