The Kedah State Zakat Board (; abbreviated as LZNK), acts as the trustee for Ulil Amri, the Sultan of Kedah. LZNK is an institution responsible for the oversight of zakat collection and distribution in the state of Kedah, Malaysia. Established on 5 September 1936, as indicated in the Notice Advising the Relevant Regulations on zakat matters. This notice was issued by the Office of the Sheikhul Islam through the Majmaul Sheikhul Islam, comprising Haji Ismail B Hj Mohd Saleh, Haji Yaakob Bin Hj Ahmad, and Haji Abdul Ghani B Hj Awang, officially founded in 1936 to succeed the position of Sheikhul Islam, which had existed since 1901.
In 1955, the Enactment of the Jabatan Zakat Negeri Kedah Darul Aman established zakat laws, requiring a full payment of zakat on paddy (rice) at a rate of 100% or 8/8 to the appointed amil (collector). Consequently, zakat collection predominantly focused on paddy for an extended period.
A significant development occurred in 2015 when Sultan Abdul Halim Mu'adzam Shah Ibni Almarhum Sultan Badlishah approved the Kedah State Zakat Board Enactment 2015 for presentation in the Kedah Darul Aman State Assembly. Following the assembly's consent, the enactment was gazetted on 31 December 2015, with approval from the Kedah Sultan's Regents, namely Sultan Sallehuddin Sultan Badlishah, Tan Sri Tunku Abdul Hamid Thani Sultan Badlishah, and Tunku Panglima Besar, Tan Sri Tunku Puteri Intan Safinaz. LZNK, under this new enactment, is committed to advancing its vision and mission as a world-class zakat management institution.
Zakat management in the State of Kedah is regulated by Enactment 23, known as the Kedah Darul Aman Zakat Board Enactment. This legal framework, established through reform, grants authority to the Kedah Zakat Board for the collection and distribution of zakat in the State of Kedah. The governance structure of the Kedah State Zakat Board is overseen by His Majesty the Sultan of Kedah, who holds the ultimate authority.
The Kedah State Zakat Board is under the administration of Chief Executive Officer Dato' Syeikh Zakaria Othman. Board members, who report directly to His Majesty the Sultan of Kedah, monitor the CEO's activities. The governance structure is further supported by two key sectors, namely the Deputy Chief Executive Officer (Administration) and Deputy Chief Executive Officer (Operations).
According to the provisions of the Kedah State Zakat Board Enactment 2015, the Chief Executive Officer must possess a first-degree background in Islamic studies. The CEO, in addition to overseeing zakat-related activities, serves as the Secretary of the Kedah State Zakat Board. The chairman of the Board holds the position of the State Secretary of Kedah. This organizational structure ensures a systematic and accountable approach to zakat management in the state.
History
Muhammad said there was an obligation to pay zakat in the second year of Hijrah, marking the division of the practice of zakat into the Mecca and the Medina phases. The initial stage of zakat development spanned 23 years, during which the Badawi community in Mecca implemented a system of contributing properties to support the needy. It is noteworthy that specialized zakat management institutions were not established during the first 13 years of this period. "...Take alms (prescribed or voluntary) out of their wealth so that you (O Messenger) may thereby cleanse them and cause them to grow in purity and sincerity, and pray for them. Indeed your prayer is a source of comfort for them. God is All-Hearing, All-Knowing.." (Surah al-Taubah verse 103)The Qur'an emphasizes the concept of zakat 30 times, highlighting its significance alongside prayers, mentioned 27 times. This underscores the parallel nature of the obligation to pay zakat with other fundamental acts of worship such as prayer and fasting. Muhammad initiated a systematic zakat management system, appointing amils (collectors) to facilitate the collection and distribution of zakat. This approach achieved success owing to the unwavering faith and strong beliefs of the community. "The charity collector of the Prophet came to us. So he took the charity from our rich to our poor. I was a orphan boy, so he came to me and gave me a young she-camel from it." (Sunan Tirmidzi, Kitab Zakat, Hadis No. 649)The success of this system can be attributed to the stringent selection conditions and systematic methods employed in the collection and distribution of zakat funds. These measures ensured that the proceeds were efficiently channeled to the local asnaf (beneficiaries), aligning with the principles of fairness and accountability in zakat management.
During the Era of Khulafa' Al-Rasyidin After the death of Muhammad, the practice of paying zakat persisted under the leadership the first for caliphs, Sayidina Abu Bakar, Umar al-Khattab, Uthman Affan, and Ali Abi Talib. Throughout their leadership, there were no significant alterations to the fundamental laws governing zakat, such as the determination of nisab (minimum wealth threshold), the classification of asnaf groups (categories of zakat recipients), and the distribution mechanisms of zakat. Administrative changes and adjustments to the types of zakat properties imposed on Muslims were made in response to contemporary economic factors.
Abu Bakar, the first caliph, played a pivotal role in reinforcing zakat payments. He addressed Badawi groups who were reluctant to pay zakat, perceiving it as burdensome. The zakat funds collected were utilized to enhance socio-economic and spiritual integration among the poor and rich. Caliph Abu Bakar introduced changes, including the imposition of zakat on livestock, and initiated the construction of a storage room for state revenues. Additionally, he established a special room dedicated to storing the state's revenues. These measures aimed at ensuring effective administration and distribution of zakat in response to the evolving economic landscape during that period.
Saidina Umar al-Khattab, the second caliph, made notable advancements in zakat management by instituting laws grounded in social realities. Under his leadership, he established Bayt al-mal, a dedicated department tasked with managing government revenues. To address the needs of travelers facing financial constraints, he introduced Dar Ad Daqiq, commonly known as the "House of Wheat," aimed at providing food supplies to those in need.
The establishment of al-Diwan, an administrative body, resulted in effective governance and the prevention of surplus zakat funds. To enhance the stability of zakat administration, amils (collectors) were appointed to permanent positions with regular salaries. The underlying concept behind zakat distribution, as conceived by Saidina Umar, was to elevate recipients from poverty to prosperity, transforming them into zakat payers. This innovative approach not only ensured the absence of surplus zakat funds but also contributed to the alleviation of poverty within the community.
During Caliph Saidina Uthman Ibn Affan's reign, he implemented measures to improve living standards and bridge the socio-economic gap by increasing the rate of assistance for the asnafs (categories of zakat recipients). Notably, he introduced two categories for zakat: zakat on apparent wealth and zakat on non-apparent wealth. Zakat on non-apparent wealth pertains to assets that cannot be directly discerned, while zakat on apparent wealth involves property assessed by an amil (collector). To ensure comprehensive distribution, the government collected all types of zakat under this system.
Subsequently, during the reign of Saidina Ali Bin Abi Talib, the focus shifted towards monitoring the behavior of zakat collectors. This emphasis on oversight aimed at ensuring the welfare of the recipients and preventing any form of coercion in the zakat collection and distribution processes. Saidina Ali's administration prioritized ethical conduct in zakat management, reflecting a commitment to the well-being and fair treatment of the community members.
The Advent of Islam in the State of Kedah The introduction of Islam to Kedah commenced in the 9th century AD, with the official acceptance of the religion occurring in 1136 AD. Kedah served as a prominent stop for traders and merchants from Arabia, Persia, and India, who not only engaged in commerce but also played a crucial role in disseminating Islam to the regions they visited. The historical records indicate that Kedah was referred to by various names, including Qadah (Arab), Keit-cha (Chinese), and Queda (Western).
According to historians, the formal adoption of Islam by Kedah took place in 1136 AD, corresponding to 531 Hijri, during the reign of Maharaja Derbar Raja II. This significant event marked the official embrace of Islam by the state and reflected the cultural and commercial interactions that contributed to the spread of the Islamic faith in the region.
The evidence pointing to the arrival of Islam in Kedah is substantiated by several factors, including the establishment of religious study huts, the introduction of silver currency, and records of Islamic preachers. The history of Islam's penetration into Kedah is closely associated with the endeavors of Sheikh Abdullah Al Yamani, a Yemeni scholar, who played a pivotal role in converting Maharaja Derbar Raja II. The ruler, upon embracing Islam, adopted the name Sultan Muzaffar Shah. Sheikh Abdullah not only served as Sultan Muzaffar Shah's religious teacher but was also appointed as his advisor in religious, legal, and state affairs in Kedah.
Following his conversion to Islam, as documented in the Hikayat Merong Mahawangsa, Sultan Muzaffar Shah conveyed to the people of Kedah the imperative to perform prayers and fulfill their obligation of zakat fitrah (a specific type of obligatory alms). This historical account highlights the significant role of religious leaders and scholars in the propagation and establishment of Islam in Kedah."And enforcing all the subjects of the state to make prayers 5 times, and fast in the month of Ramadan, and pay zakat fitrah to each district, and for mosque items that are damaged, it is ordered for them to be repaired, as well as for all items that do not come under the purview of the law of God Almighty". (Hikayat Merong Mahawangsa, page 111)During the reign of the 12th Sultan of Kedah, Sultan Sulaiman Shah, a ruler known for his religious focus, he appointed a distinguished scholar (ulama) named Syarif Aznan to provide counsel on avoiding potential attacks from Aceh. Sultan Sulaiman Shah, acknowledged as the "Shadow of God," actively sought the guidance of religious scholars for the administration of his kingdom. This collaborative approach reflects the importance of religious insight in the governance and strategic decision-making processes during his rule.
The influence of religious elements in the administration of Kedah is further exemplified by ancient writings, including the Canon Law (Malay: Hukum Kanun) or Kedah Law, authored in 1650 AD / 1060 Hijri. These legal codes, written during various sultanates, demonstrate the integration of religious principles into the legal and administrative frameworks of the state. The emphasis on seeking advice from religious scholars and the presence of religiously-oriented legal writings underscore the significant role of Islam in shaping the governance and policies of Kedah during different sultanates.
Legislative developments
Legislation in Kedah Law - Ku Din Ku Meh Version