The Maqashid Syariah Perspective on the Synchronization of the Asnaf Criteria for Zakat Fitrah (Case Study in Cot Mesjid Village, Lueng Bata District, Banda Aceh)

Nazaruddin Nazaruddin (Sultanah Nahrasiyah State Islamic University, Lhokseumawe)
Zulhamdi Zulhamdi (Universitas Islam Negeri Sultanah Nahrasiyah Lhokseumawe)

Al-Iqtishadiyah: Ekonomi Syariah dan Hukum Ekonomi Syariah
Vol 12 No 1 (2026): Jurnal al-Iqtishadiyah

Zakat fitrah aims to purify the soul and benefit the poor and needy (mustahiq). This study analyzes the urgency of establishing criteria for the poor and needy in zakat fitrah distribution in Gampong Cot Mesjid, Lueng Bata, Banda Aceh. Using a descriptive qualitative approach, data were collected through in-depth observation and interviews with five informants (one zakat amil, one imuem gampong, and three zakat recipients) between July and December 2025, analyzed using the Miles, Huberman, and Saldaña model, and validated through source and technique triangulation. The findings reveal distorted distribution: well-off residents, indicated by home ownership, private vehicles, and food security, are still classified as poor or needy due to subjective assessments by amil. Juridical and philosophical analysis shows that this misallocation contradicts the principles of justice, accountability, and distribution by asnaf in Qanun Aceh Number 10 of 2018 concerning Baitul Mal (as amended by Qanun Aceh Number 3 of 2021), whose uqubat ta'zir provisions address embezzlement and abuse of authority rather than misallocation as such, and undermines Maqashid Syariah (hifz al-din, hifz al-nafs, and hifz al-mal). Therefore, objective mustahiq criteria, improved amil fiqh literacy, and Baitul Mal oversight are urgently needed.