<![CDATA[This study examines the zakat obligations of digital assets, specifically Bitcoin (BTC) and Tether (USDT), through the framework of Fiqh Wāqi‘iyyah, addressing contemporary jurisprudential uncertainty (ikhtilāf) regarding their Shariah status and zakatability. Employing a normative-doctrinal legal research method, this study analyzes Islamic legal principles, classical and contemporary jurisprudential perspectives, and the characteristics of digital assets, while comparing Malaysia’s operational approach to digital zakat governance with Indonesia’s conceptual framework. The findings indicate that both Bitcoin and USDT fulfill the legal criteria of māl and māl mutaqawwam based on social recognition (‘urf) and economic utility. However, their distinct characteristics require different jurisprudential classifications (takyīf fiqhī). Bitcoin is classified as a trade commodity (‘urūḍ al-tijārah), with zakat calculated based on its market value at the end of the ḥawl. In contrast, USDT is categorized under zakat al-nuqūd because of its stable value relative to fiat currencies. However, it does not fully qualify as naqdayn because it lacks legal tender status and carries issuer-related risks. This study suggests that digital zakat governance requires context-sensitive ijtihad, clearer regulatory guidance, and harmonized assessment standards to ensure Shariah compliance, legal certainty, and consistency in managing digital asset zakat.]]>
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