<![CDATA[Zakat mal should ideally not only be distributed to fulfill the immediate needs of mustahiq but also utilized to develop recipients’ capacity, provided that such utilization does not overlook more urgent needs. However, the use of zakat funds for educational purposes by business entities remains relatively underexplored, particularly regarding the processes of reorientation, implementation, and alignment with maqasid al-shari'ah. This study aimed to analyze the background and process of reorienting zakat mal distribution from consumptive assistance to educational scholarship programs, the implementation of the program, and its alignment with maqasid al-shari‘ah at CV Ath-Thoifah, Bekasi. This study employed a qualitative approach with a case study design. Data were collected through in-depth interviews, observations, and documentation involving program managers, scholarship recipients, parents or guardians, and educational institutions. The data were analyzed thematically through coding, theme development, and interpretation, while data validity was ensured through triangulation. The results showed that the reorientation was driven by religious, social, and managerial considerations and was not intended to eliminate consumptive assistance. The program was implemented through the identification and verification of prospective recipients, needs-based selection, distribution of educational assistance, and monitoring processes. The initial benefits identified included partial support for education costs, sustained access to education, and increased learning motivation and optimism reported by recipients and their parents. From the perspective of maqasid al-shari'ah, the program demonstrated potential alignment with hifz al-din, hifz al-'aql, hifz al-mal, and hifz al-nasl, with hifz al-'aql being the dimension most directly supported by the findings.]]>
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