<![CDATA[Digital transformation creates new opportunities for zakat management through Artificial Intelligence (AI), Big Data, machine learning, and Explainable Artificial Intelligence (XAI). Nevertheless, current Smart Zakat studies tend to treat targeting accuracy as a technical classification problem, while justice, Had Kifayah, maqāṣid al-sharī‘ah, and digital exclusion remain insufficiently integrated. This study aims to develop a Shariah-Aware and Inclusive Smart Zakat framework through an integrative literature review of studies published mainly during 2022–2026 on AI, Big Data, digital zakat, machine learning, XAI, Had Kifayah, maqāṣid al-sharī‘ah, and poverty alleviation. The review identifies three major gaps: the dominance of beneficiary classification, limited operationalization of shariah-based targeting accuracy, and the risk of excluding digitally invisible beneficiaries. The proposed model integrates Big Data profiling, machine learning, Had Kifayah, maqāṣid al-sharī‘ah, fairness auditing, XAI, human validation, and outcome prediction.]]>
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