Reactualizing Income Zakat in Indonesia: Scholarly Dialectics and Maqasid al-Shariah
DOI:
https://doi.org/10.33511/almizan.v10n1.104-118Keywords:
Income zakat, maqasid al-shariah, zakat governance, socio-economic welfareAbstract
Income zakat remains one of the most debated issues in contemporary Islamic finance due to its limited explicit discussion in classical jurisprudence and its increasing relevance within modern salary-based economies. This article aims to examine the legal foundations of income zakat by analyzing the scholarly dialectic between classical and contemporary Islamic thought and evaluating its relevance through the lens of Maqasid al-Shariah. This study employs a qualitative library research approach based on classical fiqh literature, contemporary zakat studies, and relevant scholarly works. The analysis reveals that classical jurists generally restricted zakat obligations to specific categories of wealth explicitly recognized in normative sources, whereas contemporary scholars legitimize income zakat through qiyas (analogical reasoning), maslahah (public interest), and contextual legal interpretation responsive to modern economic realities. From the perspective of Maqasid al-Shariah, income zakat supports the objectives of wealth protection, social justice, and public welfare while strengthening economic redistribution mechanisms. The findings imply that income zakat constitutes a process of legal reactualization that preserves the normative spirit of Islamic law while enhancing the effectiveness of zakat governance in promoting socio-economic welfare. The study offers a maqasid-based framework for developing adaptive and sustainable zakat policies in contemporary Muslim societies.
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