THESIS ABSTRACT
 
 

Hashim B. Mantikayan

The Implementation of Zakat in Cotabato City

This study answers the following questions:  (1) What are the forms of Zakat implementation in Cotabato City? (2) What are the effects of Zakat implementation on Cotabato City Muslim residents?  and (3) What are the factors affecting the implementation of Zakat in Cotabato City?

This study shows that there are two forms of Zakat implementation in Cotabato City:  Firstly, the non-institutionalized and the institutionalized Zakat.  The non-instiutionalized Zakat refers to the traditional giving of zakat. This un-institutionalized form of zakat lacks systematized operation such as the following:  (1) No amount of nisab (minimum exemption limit) computation; (2) No hawl (period of giving zakat); (3) No consideration of asnaf (eight categories) when giving of zakat; (4) No authorized collectors/amilin as mentioned in the Qur’an; and (5) Finally, it is left to individualized observance of zakat based on personal desire as to where one gives zakat.

Secondly, the institutionalized zakat as implemented by the al-Lujnat al-Ulya, established in 1994 and holds its principal office in Cotabato City.  The term al-Lujnat al-Ulya is an Arabic words which literally mean ‘The Supreme Committee’.  It was called the supreme committee because it is in tasked to manage the collection and disbursement of zakat as a third pillar of Islam.  it was organized and founded by a group of seven ulama in Cotabato City, lead by then late Sheikh H. Sabila H. Salih.  Their primary aim is to answer or address the problem of incorrect implemention of zakat by the Bangsamoro people.  Its function is to collect the zakat of all Muslims by all means available as long as suspicions and doubts on the part of the zakat payee shall be shun.

The researcher found that upon the implementation of zakat into an institutionalized form significant effects were seen among the residents in Cotabato City covering spiritual, economic and social aspects that mutually benefited both the giver and the recipients of zakat. Spiritually, there are positive assurance to get reward because of the proper observance of zakat based on the Qur’an and the tradition of the Prophet Muhammad.

Its significant effects on economic aspect resulted in the creation of various emergency assistance such as these given for calamities, hospitalization/medication, basic needs, financial, study grant, livelihood for  widows. 

However, in spite of these positive effects, there are also some factors that affect the systematic operation of the al-Lujnat al-Ulya.  These factors include ignorance of the Muslims, government’s negative attitudes and security threat towards the institution.  Ignorance here refers  to the concept and practices of zakat as well as the institution that ran the affair of zakat like al-Lujnat al-Ulya.

Accordingly, the government particularly the Armed Forces of the Philippines (AFP) portray the collection of zakat as a form of ‘extortion’ and labeled as ‘revolutionary tax’ used by the Moro Islamic Liberation Front (MILF) as their source of fund to conduct terrorist activities.

The researcher concludes that the non-institutionalized/traditional zakat is largely mixed with un-Islamic practices.  Whereas, the institutionalized zakat implemented by the al-Lujnat al-Ulya is proven Islamic and strictly obeys the teaching of the Qur’an and follow the traditions and patterns implemented by Prophet Muhammad.

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