Chapter 1

INTRODUCTION

As the third pillar of Islām, Muslims are called upon to pay their own Zakāt

willingly, on their own, as part of the religious obligations. This should be done by all

Muslims regardless of the attitude of governments in collecting it or leaving it to their

own moral consciousness and Islāmic faith. This is also the position of all four Schools

of Fiqh (Majāhib). The government has a right to take charge of Zakāt collection and

distribution and once the government decrees that payment of Zakāt must be made to Bait

al-Māl (House of Treasures), the majority of al-Fuqahā emphasize that individuals must

pay their Zakāt in obedience to their government.

This becomes the unanimous view in Fiqh if it is supported by a feeling that Bait

al-Māl disburses Zakāt to its proper recipients as mentioned in the Qurān. Looking at

the implementation of Zakāt by Muslim governments, historical records tell us that the

government of Yemen has continued taking this responsibility since the time of the

Prophet Muhammad ((‫))ﺼﻟﻰ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬ when he sent Mu’adh Bin Jabal ((‫ﺃﷲ ﻋﻧﻪ‬

‫ﺭ((ﻲﺿ‬  and told him to take Zakāt from the rich among them (Yemenis) and distribute

it to the poor among them. Zakāt was also implemented by the government, in an

obligatory manner in Saudi Arabia since 1951, Pakistan since 1981, and Sudan since


((‫ ﻋ ﷲ ﻰﻟﺼ((ﻠﻳﻪ ﻮ ﺳﻠﻢ‬Salallaho Alayhi Wasallam (SAW) (Peace be upon him).

((‫ ))ﺭ ﺿﻲ ﺃﷲ ﻋﻧﻪ‬Radi Allāho Anhu (RA) May Allāh (SWT) be pleased with him.
1
Monzer Kahf, “The Performance of the Institution of Zakāt in Theory and Practice” (A Paper prepared for
the International Conference on Islāmic Economics Towards the 21 st Century, Kuala Lumpur, April 26-30,
1999, in http://216.109.117.135.

1
1984. Zakāt of al-Fitri is collected by the power of law in Malaysia and Zakāt on

agricultural products is also collected in Libya.2

Several other countries have enacted laws of Zakāt. Established Zakāt

organizations are supported by the government very often as in the cases of Kuwait,

Jordan, Bangladesh, Bahrain, Oman, Lebanon etc. However, these countries leave Zakāt

payment to the organizations on a voluntary basis.3 This was due to the continuous

expansion of the Islāmic State, the Muslim Ummah (single nation), which was then

divided into smaller independent states. Each state, then adopted its own system of

collection and distribution of Zakāt.

In Singapore, a non-Muslim country, Muis (Majlis Ugama Islām Singapura) acts

as an administrator of Zakāt tasked to collect and disburse the Zakāt contributions to

eight Asnafs (categories of Zakāt recipients as ordained in the Qurān).4 Under section 14

(1) (G) of the Income Tax Act, Zakāt contribution is an allowable expense, which is

deductible against the contributor’s income.5 In the year 2003, Muis introduced the IRAS

auto-inclusion scheme for contributors who wish to declare their Zakāt payments.

Contributors no longer need to input their Zakāt contribution, as it would be

automatically included in their income tax assessment.6 Majlis Ugama Islām Singapura

(Islāmic Religious Council of Singapore) is a religious body in Singapore equivalent to

the Dar al-Iftah in Mindanao, particularly in Cotabato City.

3
Ibid.
4
NADi Pulse of the Singapore Muslim Community, Muis Journal, Volume 02/05, October 2005, p.21.
5
_______________ DANA KITA, Zakāt, Majlis Ugama Islām Singapura, Brochure, Islāmic Center of
Singapore, http://www.zakat.com.sg
6
_______________ Kewajipan Anda, Kesejahteraan Semua, Zakāt, Majlis Ugama Islām Singapura,
Brochure, Islāmic Center of Singapore, http://www.zakat.com.sg

2
 Other organizations like the Muslim Converts’ Association of Singapore, through

Dar al-Arqam, also manages to collect and disburse Zakāt according to the Qurānic

injunction.7 The Muslim Converts’ Association of Singapore is a charitable organization

registered under the Charities Act.8

GOING FOR BETTER SYSTEM

Muis President, Haji Mohd Alami Musa, witnessed the Photo copy from: Journal of NADi Pulse of the
launching of Zakāt auto-deduction service introduced by Singapore Muslim Community, Volume 01/05, June
OCBC Bank for its Al-Wadiah account holders, the first 2005
of such service in this region according to the bank.

Shi’as gives Zakāt to their religious leader. Sunni, on the other hand, might give

directly to those in need. In America, a Sunni Muslim might make charitable

contributions to agencies such as the United Way, Goodwill, or other local agencies of

their choice.9

In the Philippines, the institutionalization of Zakāt has yet to find its place among

its Muslim constituents. Being a non-Muslim state, its Muslim constituents are

7
_______________ The Muslim Converts’ Association of Singapore, Dar al-Arqam, Brochure, 32, Onan
Road, The Galaxy, Singapore.
8
Ibid.
9
Alim Software.

3
inexperienced in Zakāt institutionalization. Nevertheless, a Zakāt institution called al-

Lujnat al-Ulyā, located in Cotabato City in Mindanao, has already established itself as

the most organized Zakāt institution in the country today.

Being the host city of the al-Lujnat al-Ulyā, the Muslim community in Cotabato

City has so far been one of the most observant in its institutionalization. However, despite

its obvious presence in the city, there are still those who do not subscribe to its

implementation. Many still prefer the traditional-individualized giving of Zakāt.

A) Statement of the Problem

In the light of the above development, this study seeks to answer the following:

1. What are the forms of Zakāt implementation in Cotabato City?

2. What are the effects of Zakāt implementation on residents of the city?

3. What are the factors affecting the implementation of Zakāt in this area?

B) Objectives of the Study

This study pursues the following objectives:

1. To identify the forms of Zakāt implementation in Cotabato City;

2. To investigate the effects of Zakāt implementation on Cotabato City Muslim

residents; and,

3. To find out the factors affecting the implementation of Zakāt in Cotabato

City.

4
C) Significance of the Study

Zakāt is known to all Muslim in the world as one of the five pillars of Islām. It

signifies economic equality for the development of the poor sectors of the Muslim

community. As Sayyid Qutb puts it, “Zakāt is the outstanding social pillar in Islām.”10

Unfortunately, in the Philippines, despite the clerics repeated admonitions on the

importance of Zakāt, there is a general indifference among the Muslims in its

implementation. Thus, such study is most significant for the following reasons:

1. It gives insights into the probable practical implications with regards to the

implementation of Zakāt within the contemporary context of Muslim

societies, particularly in the Philippines;

2. It serves as a quick reference to the students, researchers and professionals of

the Bangsamoro people, including the ‘Balik Islām’ (reverts to Islām). It also

underscores its academic contribution in understanding the Islāmic concept

and practices of Zakāt not merely as a religious obligation but also as a

vehicle for the socio-economic development of Muslim communities;

3. It is beneficial to al-Lujnat al-Ulyā, since it is a pioneering study that would

support and enhance the positive effects of the said Zakāt institution in

Mindanao;

4. It will correct misconceptions on the part of the government, which hastily

labels and concludes that any Muslim group or the said Zakāt institution in

the south is collecting revolutionary taxes, particularly in the areas influenced

by the Moro Islāmic Liberation Front (MILF).

10
Sayyid Qutb, “Social Justice in Islām”, Edited by John Hardie & Hamid Algar (New York: Islāmic
Publications International), 2000, 162-163.

5
 Moreover, this study discusses the salient features of Zakāt, that are given

significant role as patterns and examples to be followed and imitated in building the

structure of the taxation system in a Muslim community, like Cotabato City.

The study, likewise, emphasizes the religious significance of Zakāt and the

position it occupies as a third pillar of religion. It is for these two facts, the religious

significance of Zakāt and its role on socio-economic development that must have

prompted Islāmic economists to look into the effects of Zakāt knowing that such effects

must be economically very significant, and sometimes to be carried over into certain

exaggeration. Hence, the study of Zakāt is central in all studies on Islāmic economics.11

D) Scope and Limitation

This study shall be limited to Zakāt implementation in Cotabato City. Although,

al-Lujnat al-Ulyā operates in some Muslim communities nationwide, this study will

focus only on its Zakāt implementation in Cotabato City.

Due to some limitation in literature, the researcher relied only on data made

available in the office of the al-Lujnat al-Ulyā. The researcher also focused his interview

to an Umām (plural of Imām meaning a leader or the one who lead the prayer) of at least

ten big mosques in Cotabato City. These Mosques served as the centers where Muslims

go to submit their Zakāt.

11
Nurudin I. Unggang, “Zakāt as an Institution: Its Economic Significance in a Muslim Community” (M.A.
Thesis, Institute of Islāmic Studies, University of the Philippines, Quezon City), April 1991, pp.90-91.

6
E) Methodology

Approaches

Like any other ethnographic work, the research procedure employed in this study

is essentially qualitative rather than quantitative. Emphasis was made on anthropological

and sociological approaches to study the implementation of Zakāt in Cotabato City,

specially the al-Lujnat al-Ulyā and the traditional Zakāt practice. Data gathered were

obtained from close, sustained observations and intensive and extensive interviews

conducted formally and informally.

Mode of Data Gathering

1. Key Informant Interview:

As a rule, the key informants in this study are those directly involved in the

implementation of Zakāt in Cotabato City. The researcher’s key informants were the

local Umām of both registered and unregistered mosques who have first-hand ideas of

Zakāt implementations in the area. Fifteen mosques were selected: ten registered big

mosques and five unregistered, and their respective Umām were interviewed.

Likewise, consultations with the Dar al-Iftah (House of Rulings) in Cotabato City

and learned Ulamā (Muslim Scholars), experienced laymen and family head as well as

administrators and officials of the al-Lujnat al-Ulyā were conducted. Three from each

sector were interviewed, namely the al-Lujnat al-Ulyā, Dar al-Iftah, Ulamā or Asātidh

(plural of Ustadh meaning professor), and the professionals. Ten heads of the families

who were active in giving Zakāt to the al-Lujnat al-Ulyā were also interviewed. About a

7
total of thirty of them were interviewed on matters regarding Zakāt implementation in

Cotabato City.

2. Participant Observation

The researcher did participant observation on the operations of the traditional

Zakāt practice in the community and the al-Lujnat al-Ulyā. Having grown up in the

community, the researcher is very familiar with the past and present implementation of

Zakāt in the area. Narrative reports on the traditional past practices of Zakāt in the area

were also included as part of data collection.

3. Library Works

Library works and researches on Zakāt implementation from books, journals,

thesis, Islāmic softwares and magazines, articles from print and Internet materials as well

as other related literature on Zakāt issues were taken into consideration.

4. Data Gathering

Data gathering was conducted in Cotabato City. The researcher, being a

Maguindanaon by parentage, is well versed with the local vernacular, which helped him

in the data gathering activities.

Important data gathered by the researcher pertains to the manner of collection of

Zakāt, its distribution, its benefits and the characteristics of the beneficiaries. Other

valuable information included in this research is the historical background and

development of al-Lujnat al-Ulyā.

8
 Chapter II

REVIEW OF RELATED LITERATURE

Among the Muslim scholars of the twentieth century, Sayyid Qutb appears to be

the most articulate on issues pertaining to social justice. His literary crowning glory,

“Social Justice in Islām” spoke of Zakāt as a tithe that the community claims from the

individual, either to guarantee a competence to some of its members or to provide some

little enjoyment over and above a bare livelihood.12 He emphasized that Zakāt is a social

responsibility with religious significance.

In addition, Qutb says “it is purification of the conscience and of the moral sense,

it means paying the ordained due. It is the purification of the soul and the heart from the

natural instinct of avarice and from the disposition to one’s self; for, money is dear and

possession is an enviable thing, so that when a man can give away his money generously

to others, he cannot but be purified, elevated and improved.”13

Finally, Qutb predicts that Zakāt has a bright future. Unlike the task of

introducing an interest-free economics system, which is a highly difficult task since

interest is deeply entrenched in the whole financial system, the efficient operation of the

institution of Zakāt is a much more manageable task.14

12
Qutb, pp.162-163.
13
Ibid, p.162.
14
Ibid, pp.81-82.

9
 Zafar Iqbal’s recent paper (2004) on “Economic Rationale for State and

Collection of Zakāt” presented arguments from an economic theory favoring centralized

Zakāt collection. He says that economic rationale is supplemented with non-economic

reasons for the state collection of Zakāt. It is presumed that the arguments advanced here

provide the microeconomic foundations for the religious (Fiqhi) preference of entrusting

the responsibility of Zakāt collection to the state. As a side issue, some empirical

evidence is presented to demonstrate that the critique on the potential of Zakāt is

misplaced. It needs to be re-assessed in relation to the bigger picture mechanics of the

prevailing political, economic and financial system under such circumstances. Such could

lead to increased polarization of the society as factional leaders struggle to maintain or

increase their Zakāt dividends by inspiring strong rivalry on inconsequential matters. For

similar reasons, spending of Zakāt could entail strong discriminatory bias. State

collection alleviates the potential for such perverse factional interests and incentives.15

Likewise, a recent pooled article on “Islāmic Economic Thought” says:

One can see the wealth of growing literate in Islāmic economics, with more
initial emphasis on the Islāmic economic system, as compared to the capitalist
and socialist systems, and on Islāmic banking in order to save the humanity from
one of the most damaging evils, the interest (Riba). Many considered the concept
of Islāmic banking to be a utopian idea, the contemporary economists and
Islāmic bankers have, however, demonstrated its viability in both theory and
application. Islāmic banks are presently functioning successfully in Muslim and
some non-Muslim countries alike. Besides, the institution of Zakāt has partially
been introduced in some of the Muslim countries. These institutions could not
yet, however, produce all the beneficial effects as expected and desired, because
these are operating in the interest-polluted alien environment. How fast can a
bicycle run if the spare part of a car is fixed into it? There is a need to throw the
broken bike and to get a powerful car, which used to be once ours. Then one can
see how fast it can run.16

15
Zafar Iqbal, “Economic Rationale for the State Collection of Zakāt” (First Published at the International
Journal of Islāmic Financial Services Vol. 2 No.1), 2004, 1-6, at http://islamic-
finance.net/journals/journal5/art2.pdf.
16
____________ “Islāmic Economics Thought Muslim Scholars”, 2001, at http:///w.w.w.Islamic
Economics .htm.

10
 Meanwhile, Monzer Kahf’s paper on “The Performance of the Institution of Zakāt

in Theory and Practice,” read in the International Conference on Islāmic Economics

Towards the 21st Century, Kuala Lumpur on April 26-30, 1999, says:

That there are studies that consider the outcome of implementing Zakāt in
contemporary Muslim economies from the point of view of allocation, stability,
fiscal policy, poverty eradication and allocation of resources and wealth.
Additionally, Zakāt is central to studies related to economic and social
development, as a potential solution to several social and economic malaises.
Zakāt is also from the point of view of being an exemplary financial obligation
around which, the structure of taxes and fiscal policy should be built.17

In the Philippines, Nurudin Unggang’s (1991) study on “Zakāt as an Institution:

Its Economic Significance in a Muslim Community” describes the quality of a non-

institutionalized Zakāt implementation in many parts of the country. Unggang’s study

reveals that there have been no positive effects of Zakāt implementation on the economic

improvement of the community – individually or collectively. However, he attributed

some factors that affect the potentiality of Zakāt implementation in Campo Islām,

Zamboanga City. These factors are: (1) the lower economic and educational levels of the

community, (2) the lack of community cohesion that not even one stands as the Ūlu’l

Amri (Leader) in the community and finally (3) the absence of a Zakāt institution or Bait

al-Māl.18

Zakāt is also considered central in the fiscal structure and policy. It is observed

that Zakāt is not only imposed on income but also, and essentially so, on wealth and

assets. The exemptions from Zakāt include actual consumption as well as resources

allocated for a minimum transactionary liquidity for immediate needs and for fulfilling

financial obligations including debts. Furthermore, many productive fixed assets are

17
Kahf, In “http://216.109.117.135.”
18
Unggang, p.90-91.

11
Zakāt exempt so that Zakāt is considered as an important instrument for encouraging

investment and employment.19

Muhammad Akram Khan’s (1981) “Introduction to Islāmic Economics”

conceptualizes Zakāt as a major instrument for providing social security, eradicating

poverty, curbing excessive economic disparities, and stimulating economic activity by

transferring substantial purchasing power to the have-nots. But in practice it has not

played the role expected of it in any of the countries where Zakāt has been introduced.

The main reason has been the limited scale on which this institution has been allowed to

operate. The governments of these countries have not allowed this institution the pivotal

position it enjoys in the theoretical framework of Islām. Moreover, the management of

Zakāt leaves much to be desired. Idle Zakāt balances, leakage of funds, inadequate

coverage of Zakāt assesses and lack of proper accounting monitoring and evaluation are

some of the problems being faced by the institutions.20

A number of contemporary writers who are unduly impressed by the modern

economic theories stress only the social and economic aspects of Zakāt and regard it as

nothing more than a just and equitable form of taxation. Or, to take a more charitable

view, it appears from their writings that among the various systems of taxation, which

have so far been practiced in the world, they find this Islāmic tax to be most fair and

reasonable. Consequently, they conclude that Zakāt can provide the soundest and most

19
Mohammed Anas Zarqa, “Role of Zakāt in the Economy (in general) and in Fiscal Policy”, Muhammed
Hashim Awad, “Adjusting Tax System to Accommodate Zakāt” and Fazhur Rahman Faridi, “Zakāt and
Fiscal Policy” as quoted by Monzer Kahf, in “The Performance of the Institution of Zakāt in Theory and
Practice” (A Paper prepared for the International Conference on Islāmic Economics Towards the 21 st
Century, Kuala Lumpur, April 26-30, 1999, in http://216.109.117.135.
20
Muhammad Akram Khan, “An Introduction to Islāmic Economics”, in “Islāmization of Knowledge
Series” (Pakistan: International Institute of Islāmic Thought and Institute of Policy Studies), 1994,81.

12
stable support for the socialism Islām had presented to the world when it was at the

height of its glory. They, however, are guilty of over-looking the underlying spirit of the

institution of Zakāt, which is characterized by the sentiments of God-awareness, worship

and devotion. They fail to appreciate that its fundamental purpose and merit lies in

cleansing the heart of conceit, selfishness and cruelty, in enabling the believer to seek the

good and the pleasure of the Lord and in bringing about sanctity, effulgence and

prosperity in his wealth through sympathy and solicitude for the poor and the

downtrodden.21

Zakāt, is not only an instrument for material success, but a preservation of the

good social morality nationally in all walks of life like the other pillar of Islam’s

activities. It is aimed at both the ultimate goals for the present day and tomorrow. A

guarantee of Rasūl ((‫ ))ﺼﻟﻰ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬that wealth decrease not due to Zakāt -Sadaqah

and none is added to the considerate person servant of Allāh in his practice but great-

honor and the humble ones will be elevated by Allāh ((‫ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬)) materially and

spiritually.22

Moreover, Zakāt literally means “growth”, or “increase”, or “nourishment”.

Another derivative of this word carries the sense of purification. Thus, Zakāt means, “to

grow” “to increase” or “to purify”. This is because Zakāt helps the purification of the

human soul from miserliness, selfishness, lust and greed of wealth and, thus, it paves the

21
S. Abul Hasan Ali Nadwi, Translated into English by Mohammad Asif Kidwai M.A., Ph. D., “The Four
Pillars of Islām”, Islāmic Research and Publications, Lucknow (India) 1972, pp.102-103

Subhānahu Wa Ta‘āla (SWT)
22
Sheikh Ahmad Isa Ashoor,. “The Faith and the Five Pillars of Islām”. Cairo: 1967.p79-80.

13
way for its growth and development.23 Therefore, if Zakāt in a certain Muslim

community or in Mindanao as a whole will properly operate and administer in

accordance to the concept of Islām, it leads to economic stability and development.

The studies of early contemporary Muslim Scholars have yet to play an important

role in showing that the economic advancement of the Muslim communities can be a

genuine function and product of Zakāt.

Among the recent studies, Dr. Galwash Ahmad, (1963) a very distinguished

modern Muslim Scholar has this to say on Zakāt:

Every religion of the world preaches charity, but like prayer, there is in Islām
some method or regularity given to this institution, so that it has assumed a
permanence which is not encountered anywhere else. Islām makes charity
obligatory and binding upon those who embraced Muslim faith. Here, we have a
brotherhood into which the rich man cannot enter unless and until he is willing to
give part of his possession for the support of the poor and the needy members of
the Ummah (single nation).24

According to Chowdry, Zakāt is levied on the authority of the Qurān and Sunnah.

The Qurān says:

“Establish worship, pay the poor-due (Zakāt) and bow your heads with those who
bow (in worship)”.25

At another place, the Qurān enjoins upon the Prophet of Islām to collect Zakāt in

these words:

23
Chowdry Muhammad Sharif, “An Introduction to Islāmic State & Government”, Islāmic Book
Publishers, Safat, Kuwait, 1996, p.136.
24
Dr. Ahmad Galwash, “Religion of Islām”, Vol.II, Cairo:1963, p79-80
25
Sharif, p136.

14
 Take alms of their wealth, wherewith thou mayst purify them and mayst make
them grow and pray for them. Allāh is Hearer, Knower.26

Zakāt is not only a tax but also an act for worship. It is one of the five

fundamental articles of faith for a Muslim. It is the corner stone of the financial structure

of the Islāmic State. Next to Salāt (prayer), Zakāt is the most important of the religious

obligations enjoined on the followers of Islām. The importance of Zakāt in Islām can be

judged from this very fact that the Qurān mentions Zakāt for more than eighty times,

while for twenty seven times commandments regarding Zakāt are found in close

connection with obligatory prayers. Hadrat Muhammad ((‫ ))ﺼﻟﻰ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬the Prophet

of Islām, not only established a model system of collection and disbursement of Zakāt but

also made rules and regulations of this levy. Zakāt is not a private charge but it is a State

institution as referred to in the verse 60 and 103 of chapter 9 verse 41 of chapter 22 of the

Holy Qurān. Practice of the Prophet also establishes that system of Zakāt be set up in the

Islāmic State as government institution. After the demise of the Prophet of Islām, when

some people declined to pay Zakāt, Hadrat Abu Bakar, the successor of the Prophet,

declared war on them to enforce Zakāt as a State levy.27

26
Dr. Muhammad Muhsin Khan and Dr. Muhammad Taqi-ud-Din Al-Hilali, Interpretation of the Meanings
of The Noble Qurān in the English Language, Darussalam, Riyadh, Saudi Arabia, 9:103
27
Sharif, p.136.

15
 Chapter III

THEORETICAL AND CONCEPTUAL FRAMEWORK

It is an undisputed fact that Zakāt was collected and distributed by the Islāmic

State especially in its early period. This is emphasized by the famous statement of Abu

Bakr al-Siddique ((‫))ﺭ ﺿﻲ ﺃﷲ ﻋﻧﻪ‬, the first Khalifah (Caliph), in justifying the war against

those who turned back to apostasy “by God, I shall fight those who prevent paying [any

amount of Zakāt even if it were] a little rope for binding a camel”. Abu Bakr al-Siddique

((‫ ))ﺭ ﺿﻲ ﺃﷲ ﻋﻧﻪ‬insisted on his stand despite the advice of leading companions. He

convinced them that his insistence was based on the fact that evasion of Zakāt payment

was like renouncing the faith, refusing to perform the compulsory prayers, avoiding

compulsory fast and seeing Hajj only as voluntary.28

It was also in the era of the Caliph Omar Ibn Abdul Aziz ((‫ ))ﺭ ﺿﻲ ﺃﷲ ﻋﻧﻪ‬who

took special interest in Zakāt administration in Damascus. He made sure that Zakāt was

well administered and in less than two years after he became the caliph, there was nobody

in Damascus, in need of Zakāt. By implication, those who were then paying Zakāt were

on the increase. This shows that wherever the Zakāt administration is well handled, the

society will benefit immensely from it. The above experiment was successful because it

was in an Islāmic State and those in charge of the administration of Zakāt were also

sincere Muslims.29

28
Abdul Lateef M. Adetona, “Zakāt & Its Administration”, MWL Journal, Vol. 30, No. 9, Ramadhan 1423
– November 2002, p.15
29
ibid.

16
 Similarly, the introduction of Zakāt in a contemporary economy showed a

positive shift in the rate of growth provided that the proceeds collected in Zakāt are

redistributed in the form of supporting the low income groups including wage subsidies.30

The effect of Zakāt on growth rate and on returns to capital are studied by constructing a

macro model where income equals the total of the income of the two groups of Zakāt

payers and Zakāt recipients, assuming that savings are automatically channeled into

investment. This way, Zakāt is imposed on both financial and real assets in a way that

finalizes hoarding. The conclusion of such a model is that the presence of Zakāt in a

macro model leads to higher growth rate, higher return on capital and more equitable

distribution of wealth.31

The allocation of Zakāt disbursement between the poor, needy and other

recipients on one hand, and between capital goods and consumption goods on the other,

as well as the principle of Tamlīk, which means giving to the poor and needy on a grant

basis, is a more specific approach in dealing with the problem of eradication of poverty.

This is because Zakāt addresses a specific poor group. Thus, introducing Zakāt in

contemporary society would lead to a more equitable distribution of wealth and income

provided that appropriate allocation and Tamlīk principles are implemented.32

30
Badal Mukherji, “A Macro Model of the Islāmic Tax System” as quoted by Monzer Kahf, in “The
Performance of the Institution of Zakāt In Theory And Practice” (A Paper prepared for the International
Conference on Islāmic Economics Towards the 21 st Century, Kuala Lumpur, April 26-30, 1999. In
“http://216.109.117.135.”
31
Mabid Al Jarhi, “Towards an Islāmic Macro Model” as quoted by Monzer Kahf, in “The Performance of
the Institution of Zakāt in Theory and Practice” (A Paper prepared for the International Conference on
Islāmic Economics Towards the 21st Century, Kuala Lumpur, April 26-30, 1999, in
“http://216.109.117.135.”
32
Ibid.

17
 The attitude of the Companions towards property was governed wholly by the

Qurānic spirit. They had placed their worldly goods at the disposal of the sacred Prophet.

Before the Hijrah (Migration to Madinah), all the eminent Companions like Abū Bakr

Siddique ((‫))ﺭ ﺿﻲ ﺃﷲ ﻋﻧﻪ‬, Uthman bin Affān ((‫))ﺭ ﺿﻲ ﺃﷲ ﻋﻧﻪ‬, Abdul Rahmān bin Auf

((‫))ﺭ ﺿﻲ ﺃﷲ ﻋﻧﻪ‬, Suhaib Rumi ((‫ ﺿ ﺭ((ﻲ ﺃﷲ ﻋﻧﻪ‬and Abū Sallāma ((‫ ))ﺭ ﺿﻲ ﺃﷲ ﻋﻧﻪ‬acted in

accordance with the lofty standard laid down in the Qurān, and, after it, the Ansār

(Helper) of Madinah, too, abided by it at all times.33

Siddique points out that the Qurān did not merely lay down general principles for

ensuring the economic welfare of the common people; it took specific measures to see

that the differences in wealth do not lead to economic disequilibrium.34 For this purpose,

the Qurān proposed a general welfare tax (Zakāt) in the following verse:

: ‫ﻗﺎﻝ ﺘﻌﺎﻟﻰ‬

“As-Sadaqāt (here it means Zakāt) are only for the Fuqarā (poor), and al-
Masākin (the poor) and those employed to collect (the funds), and to attract the
hearts of those who have been inclined (towards Islām) and to free the captives,
and for those in debt and for Allāh’s cause (i.e. for the Mujāhidūn – (those
fighting in the holy battle) and for the wayfarer (a traveler who is cut off from
everything); a duty imposed by Allāh…”35

33
Nadwi, p.95
34
Mazheruddin Siddiqi, “Economic Teachings of the Qur’an in Application to Modern Times”,
International Islāmic Conference, Islamabad, Pakistan, February 1968, p. 92.
35
Khan and Al-Hilali, p.390-391.

18
 Take (O Muhammad) Sadaqāt (alms) from their wealth in order to purify them
and sanctify them with it, and invoke Allāh for them. Verily! Your invocations
are a source of security for them; and Allah is All-Hearer, All-Knower.36

Immediately, after this revelation on the second year of Hijrah in Madinah, the

Prophet ((‫ ))ﺼﻟﻰ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬ordered his Shahaba (companions) to collect the Zakāt of all

Muslims everywhere in Arabian Peninsula. With this, the Hadith (sayings, traditions and

tacit approval of Prophet Muhammad ‫ )ﺼﻟﻰ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬narrated by Ibn Abbas ((‫ﺃﷲ ﻋﻧﻪ‬

((‫ ﻲﺿ ﺭ‬that the Holy Prophet ((‫ ))ﺼﻟﻰ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬sent Mu’adh to Yemen and said:

Invite the people to testify that none has the right to be worshipped but Allāh
((‫ ))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬and I am Allāh’s Apostle, and if they obey to do so, then teach
them that Allāh has enjoined five prayers everyday and night (in twenty four
hours), and if they obey to do so, then tell them that Allāh has made it obligatory
for them to pay Zakāt from their property and it is to be taken from the wealthy
among them and given to the poor.

Abubakar As-Siddique ((‫ ))ﺭ ﺿﻲ ﺃﷲ ﻋﻧﻪ‬was appointed as Wazir or Minister of the

Bait al-Māl or exchequer, a position similar to the present day Minister of Finance or

Public Treasurer.37

After the demise of Prophet Muhammad ((((‫ﻢﻠﺳ ﻮ ﻪﻳﻟﻋ ﷲ ﻰﻟﺼ‬, the latter Caliphs

continued the institution of Zakāt. However, when the Islāmic State was divided into

smaller, relatively independent provinces, it adopted its own system of Zakāt collection

and distribution as formally implemented during the time of the Holy Prophet ((‫ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬

36
Ibid, 9:103
37
Ali M. Muhammad, “The Religion of Islām”, Lahore, Pakistan (1973) pp.380-381.

19
((‫ ﷲ ﻰﻟﺼ‬and the four Caliphs ceased to be a reality in the entire Muslim empire. It was

only revived and realigned shortly during the time of Umar Ibn Abdul-Aziz ((‫ﺿﻲ ﺃﷲ ﻋﻧﻪ‬

((‫ﺭ‬. More so, it became disorganized in places where the Muslims are a minority in a

non-Muslim country like the Philippines.

The institution of Zakāt has existed in all Muslim societies throughout Muslim

history but was neglected during colonial rule. With the independence of Muslim states

after the Second World War, the movement to rejuvenate this institution started. Some

countries like Bangladesh, Pakistan, Saudi Arabia, Iran, Libya, United Arab Emirates and

Kuwait have passed formal legislation in this regard. In these countries, the state or

autonomous organizations collect and distribute Zakāt.

Several writers studied the effects of Zakāt on the macro consumption function.

Essentially, a macro consumption function is derived, in an additive manner, from the

micro consumptions’ functions of two groups of economic agents in which a Muslim

society is divided: Zakāt payers and recipients. Such functions are suggested to be in the

direction of reducing the consumptions of the rich while increasing that of the poor with

an aggregate consumption function for the whole society that depends on the slopes of

the marginal propensities to consume of these two groups. Once the Zakāt is

implemented anew, in a society especially coupled with the concept of moderation in

consumption and prohibition of extravagance, the final outcome is suggested to be a

lower aggregate propensity to consume in an Islāmic society.38

38
M. Fahim Khan, “Macro Consumption Functions in an Islāmic Framework” as quoted by Monzer Kahf,
in “The Performance of the Institution of Zakāt in Theory and Practice” (A Paper prepared for the
International Conference on Islāmic Economics Towards the 21st Century, Kuala Lumpur, April 26-30,
1999, in “http://216.109.117.135.”

20
 One has to keep in mind that moderation in consumption and prohibition of

extravagance are always called for in the Qurān and Sunnah. Other studies suggest that it

is difficult to determine the direction of the effect on consumption, in introducing Zakāt

in an economy. Accordingly, such an effect may be either neutral or at the best

indeterminate because of contradictory effects on incomes of the poor and the rich, unless

one assumes a Keynessian aggregate consumption function. But once the Keynesian

consumption function is dropped, the effect of Zakāt becomes indeterminate. This

argument is enhanced by adding the Islamic injunctions of helping the poor and needy

improve their material well being (consumption) as much as possible.39

Based on the effects of Zakāt on consumption, which is generally considered

more conducive towards increasing aggregate saving and the effect of Zakāt on

investment, which is also considered positive because of the Zakāt implied penalty on un-

invested assets or assets left idle of production, some writers conclude that the

introduction of Zakāt in a contemporary Islāmic society could increase aggregate

demand. Such a conclusion is especially emphasized once the dynamics of Zakāt

distribution are taken into consideration. On one hand, Zakāt distribution reduces the risk

of debt failure as part of Zakāt is distributed to persons under debt; and Zakāt collection

and distribution increases employment through two mechanisms: 1) creating new jobs for

the management of Zakāt itself and 2) transforming some segments of recipients into

39
A.F. Darwish and M.S. Zain, “Effects of Zakāt on Consumption Function in Islāmic Economy” and
Munawar Iqbal, “Zakāt Moderation and Aggregate Consumption Function in an Islāmic Economy” as
quoted by Monzer Kahf, in “The Performance of the Institution of Zakāt in Theory. And Practice” (A Paper
presented for the International Conference on Islāmic Economics Towards the 21 st Century, Kuala Lumpur,
April 26-30, 1999, in “http://216.109.117.135.”

21
productive workers by means of distribution in the form of training, rehabilitation and

capital goods.40

Furthermore, the effects of Zakāt on aggregate supply are discussed from several

points of view. These include its effect on labor force participation, its effect on the

supply of funds available for investment, its effect on allocation of investable funds

between production of goods that fulfill basic needs and those which fulfill luxurious

desires, and its effect on labor productivity and the incentive to work. In these kinds of

studies, writers observe that introducing Zakāt in a contemporary Muslim society may

increase labor force participation as well as labor productivity without any negative effect

on the incentive to work among the poor or incentive to invest among the rich.

Additionally by increasing aggregate consumption, Zakāt induces an increase of

investment as well as restructuring of production in the direction of goods that fulfill

basic needs.41

Furthermore, an improvement in efficiency is affected, if investment may result

due to imposing a floor return (represented by the effective ratio of Zakāt on investment

below which investment may not be remunerable)42. Zakāt is also studied in a Keynesian

context of an IS-LM macro model whereby its effects are considered analogous to those

of introducing a new tax. With these studies, it may lead to the conclusion that Zakāt may

40
Mohammed Ibrahim al Suhaibani, “Effects on the Utilization of Economic Resources”, as quoted by
Monzer Kahf, in “The Performance of the Institution of Zakāt. And Practice” (A Paper prepared for the
International Conference on Islāmic Economics Towards the 21st Century, Kuala Lumpur, April 26-30,
1999. In “http://216.109.117.135.”
41
Ibid.
42
Ibid

22
be a tool for implementing economic policy that aims at reducing unemployment and

smoothing the effects of inflation and the fluctuations in economic activity.43

Conceptual Framework

This study assumes that there are two forms of Zakāt implementation in Cotabato

City: the institutionalized and the non-institutionalized Zakāt. The institutionalized one is

implemented by the al-Lujnat al-Ulyā, which was established in 1994 and holds its

principal office in Cotabato City. The non-institutionalized Zakāt refers to the traditional

giving of Zakāt which are given to Umām who serve as prayer leader or Pandita44 and

and perform the funeral rituals like washing the body of the dead or lead in prayer

supplication during special occasions like Kanduli (celebration) and other important

family gatherings. Instead of Zakāt, Sadaqāt is the appropriate term to be used in this

manner of giving charity. Zakāt is an obligatory charity given by those who possessed

Nisāb (Zakātable) wealth and properties with specific Hawl (time) and Asnāf

(recipients), while Sadaqāt is an optional charity given by an individual Muslim to any

person under no specified time and amount.

43
Mukhtar Mohammed Mutawalli, “General Equilibrium and Aggregate Economic Policies in an Islāmic
Economy”, as quoted by Monzer Kahf, in “The Performance of the Institution of Zakāt in Theory. And
Practice” (A Paper prepared for the International Conference on Islāmic Economics Towards the 21 st
Century, Kuala Lumpur, April 26-30, 1999. In “http://216.109.117.135.”
44
Pandita is the Sanskirt term given to those men who are present at all the events that affect the
community, whether major or minor and who officiate in the administration of the rituals both in private
and on public occasions. They possessed spiritual and philosophical knowledge and versed in the liturgy of
Islām. For instance, they can prepare the dead for burial for admittedly they are the only ones who can talk
to the spirit of death. Nevertheless the knowledge they possess varies as between them according to the
degree of training they have received. Also in addition to their knowledge of the doctrine and the liturgy of
Islām they are also trained to cure diseases and in some cases to engage in magic practices such as
divination. They are expected to have patience, simplicity, generosity and goodness and can only act in
their religious role when mature, marriage being a proof of maturity. (Loyre, Ghislaine. “The Istitutions of
Maguindanao”, General History of the Philippines, Part VI, Vol. I, Manila, 1991, p53.)

See Glossary.

Ibid.

23
 There has been no significant effect on the community as a whole on the

traditional implementation of non-institutionalized Zakāt in the city of Cotabato.

However, recent developments suggest that there have been some positive outcomes

through the implementation institutionalized al-Lujnat al-Ulyā.

Accordingly, Zakāt implementation in Cotabato City has undergone two stages. It

started as a traditional-individual Zakāt practice wherein the giver directly gives his Zakāt

to his preferred Imām or Pandita. The second stage is the present institutionalized Zakāt

implementation enforced by al-Lujnat al-Ulyā. The institutionalization of al-Lujnat al-

Ulyā has led to the distribution of Zakāt collection to qualified recipients especially the

poor, the implementation of Zakāt along more Islāmic lines, the balance distribution of

Zakāt collection and the gradual eradication of disputes between and among the

traditional collectors of Zakāt like the Umām, Pandita and sometimes the traditional

leaders or the local known-armed commanders.

The institutionalization Zakāt was expected to have some effects economically

through the creation of new job opportunities. Spiritually, through the correct observance

of Zakāt.

However, the institutionalized Zakāt implementation in Cotabato City is assumed

to be affected by (1) government’s negative attitude (2) ignorance of the Muslim masses

and (3) security threat; while the un-institutionalized or the traditional practice is seen to

be affected by being un-Islāmic in most of its concept and practices of Zakāt.

24
 Accordingly, the government indirectly shows its negative attitude by tagging

zakat as a revolutionary tax and a form of extortion. This resulted in the perception of

security threat to the collectors and the institution as a whole.

Another factor seen to affect the implementation was the ignorance of Muslims in

Cotabato City on the concept and practices of Zakāt as practiced by Prophet Muhammad

((‫))ﺼﻟﻰ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬. As a result, only about ten percent of the total population of Muslims

in Cotabato City sincerely supported the institution. Those who were not patronizing the

institution either preferred the un-institutionalized practices or do not actually observe the

giving of Zakāt. These factors hindered the successful operation of an institutionalized

form of Zakāt implementation.

There were also hindrances on the part of the un-institutionalized or the traditional

practices of Zakāt. One of these is the emergence of Muslim scholars who both finished

abroad or in the homeland. These scholars (Asātidh/Ulamā) learned from their

experiences abroad and had in-depth understanding of the real implementation of Zakāt

in an Islāmic perspective. Thus, they taught people the proper practices of Zakāt the way

Prophet Muhammad ((‫ ))ﺼﻟﻰ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬and his companions have done as well as the

actual practices in the existing Muslim countries in the world. Thus, the un-

institutionalized form of Zakāt appeared as un-Islāmic, which paved for the shifting of

un-institutionalized into an institutionalized manner. With this, these Ulamā who went

and studied in Middle East have established an institution of Zakāt, which now exists in

Cotabato City, the so-called al-Lujnat al-Ulyā.

25
 Another factor that paved for the gradual erasure of traditional practices of Zakāt

is the increased Islāmic awareness of Muslims in Cotabato City. This development was

the result of the proliferation of Islāmic reading materials and the increase of Da’wah

(call to Islām) activities inside the city. To sum up, the factors affecting the traditional

form of Zakāt are due to the increased Islāmic religious campaigned in a form of Da’wah

works. These Da’wah activities were done by all sectors of the society: religious,

professionals, women, including the youth and the students. In effect, the traditional form

of Zakāt diminished and gradually disappeared.

26
G) Figure No.1. Conceptual Model

THE IMPLEMENTATION OF ZAKĀT IN COTABATO CITY

IMPLEMENTATION OF EFFECTS OF ZAKĀT

ZAKĀT INSTITUTINALIZATION
d) Institutionalized Zakāt
- al-Lujnat al-Ulyā g) Economic Aspect
a)
d)
3.1.Provide
1. ProvideEmergency
EmergencyAssistance
Assistance
4.2.Create
2. CreateJob
JobOpportunity
Opportunities

h) Spiritual Aspect
b)
e)
3.1.Correct
1. CorrectImplementation
Implementationof Zakāt
ofZakât
4.2.Proper
2. ProperObservance
Observanceof Zakāt
ofZakât

c) Non-Institutionalized
a)
b) i) Social Aspect
c)
f)
Zakât
Zakāt 3.1.Balance
1. BalancedDistribution
Distribution
- Traditional Zakāt
Zakât 4.2.Eradicated
2. EradicatedConflicts
Conflicts

FACTORS AFFECTING THE

INSTITUTIONALIZATION
INSTITUTIONALIZATION OF
OF ZAKĀT
ZAKĀT

g)
d)
a) Ignorance of the Muslim
3.
1. Concept
1. Concept
and and
Practices
Practices of Zakāt
of Zakât
4.
2. Institution
2. Institution
of Zakât
of Zakāt
e)
b)
h) Government Negative Attitude
3.
1. Tagged
1. Tagged
as Revolutionary
as Revolutionary
TaxTax
and and
Extortion
Extortion
2.
4. Utilized
2. Utilized
for Terrorist
for Terrorist
Activities
Activities
f)
c)
i) Security Threat
4.
1. Collectors
1. Collectors
5.
2. Institution
2. Institution
6.
3. Legality
3. Legality

27
 Chapter IV

SETTING

A) Locale and Population

The area of the study is Cotabato, a city with more or less thirty one thousand two

hundred twenty seven (31, 22745) households. More than 50 percent of the residents of

Cotabato City classified themselves as Maguindanaon, the largest Muslim ethnic group in

the Philippines46; 14 percent Cebuano, 10 percent Tagalog, over 7 percent Iranon and 19

percent as other ethnic groups/not reported.47 Other groups represent the Maranao,

Tausog and other Muslim ethno-linguistic groups in Mindanao particularly in Cotabato

City. There are also few numbers of people who reverted to Islām popularly known as

“Balik Islām” (reverted to Islām).

Muslim populations of Cotabato City constitute only 99, 565 out of 161, 51748 of

the total population based on the 2000 census of household population by religious

affiliation and sex. The population of Cotabato City increases by 3, 900 person annually

and is expected to double by year 2029 if the population growth rate at 2.38 percent will

not change with in the said period.49

45
Census 2000, National Statistic Office, May 1, 2000, Cotabato City, p.8.
46
Richard V. Weekes, “Muslim Peoples: A World Ethnographic Survey”, Second Edition, Revised and
Expanded, Greenwood Press, Westport, Connectcut, USA, 1984, p.462.
47
http://www.census.gov.ph/data/pressrelease/2002/pr02126tx.html.
48
Census 2000, National Statistic Office, May 1, 2000, Cotabato City, p.8.
49
http://www.census.gov.ph/data/pressrelease/2002/pr02126tx.html.

28
 Table No.1 Household Population by Ethnicity and Sex: Cotabato City, 2000

Ethnicity Both Sexes Male Female

Total 161, 517 77, 971 83, 546
Maguindanao 81, 205 39, 360 41, 845
Cebuano 22, 590 10, 845 11, 745
Tagalog 15, 527 7, 550 7, 977
Iranon 12, 061 5, 920 6, 141
Hiligaynon/Ilonggo 9, 679 4, 394 5, 285
Binisaya/Bisaya 4, 448 2, 160 2, 288
Others 6, 443 3, 149 3, 294
Not Reported 1, 078 528 550
Source: NSO, 2000 Census of Population and Housing

However, the 2000 Census of Population and Housing (Census 2000) showed that

Cotabato City registered a total population of 163, 849, higher by 17, 070 over the 1995

Census of Population (POPCEN). This figure recorded a 2.38 percent annual population

growth rate; lower by 0.35 percent than the annual population growth rate during the

1990 to 1995 period. A corresponding increase in the number of households was also

recorded at 31, 227, higher by 4, 134 over the 1995 figure. This results in an average

household size of 5.17, slightly higher than the average household size of 5.38 recorded

five years ago and the national average peg at 5.0.

B) Brief History

Cotabato City is one of the historic and oldest places in Mindanao. Its history

dates back to the 15th Century when Sharif Kabunsuan, a missionary, landed along the

banks of the Rio Grande de Mindanao and introduced Islām to the natives. Islām is the

faith that moved the early settlers to communal life. Sharif Kabunsuan established the

Sultanate of Maguindanao and its golden age was ushered in by Sultan Dipatuan Qudarat

during the 17th century who established Cotabato City as the capital town of

29
Maguindanao.50 Moreover, Sharif Kabunsuan is a Muslim prince of Johore (Malay

Peninsula) who claimed direct decent from the Prophet Muhammad.51

On July 1, 1950, the then Municipality of Cotabato was made first class

municipality under Executive Order No. 466. Nine years later, on June 20, 1959, it was

created into a chartered city by virtue of Republic Act No. 2364.52

Today, Cotabato City is the seat of two administrative regions: Region XII and

the Autonomous Region in Muslim Mindanao (ARMM). The City currently serves as the

center for economic activities (trade and finance), education and other support and basic

services such as social, physical, cultural for Central Mindanao.53

More than 62 percent of the total population or 102, 310 persons belonged to the

productive age (aged 15 – 64 years). This resulted in a 15-percentage points increase

from the 1995 figure of 88, 995. More than 35 percent were young dependents (age 0 to

14 years) while more than two percent were old dependents (age 65 years and above).

The overall dependency ratio in 2000 was 60.15, lower than the 1995 ratio of 61.45. This

means that for every 100 persons aged 15 to 64 years; there are about 60 dependents, i.e.,

56 young dependents and four old dependents.

50
http://www.nscb.gov.ph/ru12/Overview/OVERCOT1.HTM
51
Weekes, p.463.
52
ibid.
53
ibid.

30
C) Population Map of Cotabato City: 2000

National Statistic Office, Census 2000, Cotabato City

31
 Chapter V

ZAKĀT IMPLEMENTATION IN COTABATO CITY

There are two modes of Zakāt implementation in Cotabato City, the un-

institutionalized and the institutionalized form. These two modes of Zakāt

implementation still exist in the area as part of the religious conviction of the Muslims.

The un-institutionalized formation of Zakāt is the system based on the traditional

Maguindanaon practices. This system of giving and distributing Zakāt is highly

individualized and left to the Muzakki (Zakāt giver), to decide as to whom to give their

Zakāt. Panditas and Imām are the usual recipients in this system.

Institutionalized Zakāt is an organized and systematized implementation of Zakāt

based on the manners and traditions implemented by Prophet Muhammad ((‫ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬

((‫ﻰﻟﺼ‬, his companions and followers up to this present generation. This institution is run

and led by the Ulamā. The Ulamā is composed of people who finished Arabic education

in the prominent Islāmic Universities in the Middle East. They established the al-Lujnat

al-Ulyā (The Supreme Committee), a group or a centralized organization that had been

given full authority to collect the Zakāt of the rich Muslims and disburse them to the

entitled recipients. Their vested authority is found in the Qurān and the Sunnah (tradition)

of Prophet Muhammad ((‫))ﺼﻟﻰ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬.

These two formations of Zakāt practices according to Sheikh Mohammad Ya’cob,

a member of the Dar al-Iftāh in Cotabato City, have been developed in two stages: the

32
first stage occurs when Muslims were still few in numbers. At that time, Muslims were

allowed to give their Zakāt individually based on their personal choices of deserving

recipients as mentioned in the Qurān. The second stage is when Muslims have increased

in numbers and formed large populations. Then the Prophet ((‫ ))ﺼﻟﻰ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬ordered

the collection of Zakāt.54 Thus, Prophet Muhammad ((‫ ))ﺼﻟﻰ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬says:

You (Muadj Ibn Jabal) will meet people of the Book, invite them to bear witness
that there is none God except Allāh and I am Allāh’s messenger, when they obey
you for that, inform them that verily Allāh the Almighty has obliged them to
regular prayers, and when they obey you for that, inform them to observe regular
Zakāt taken from their rich sector’s wealthy-property to be given to their poor
sector.55

The first objective was to remind and make people aware of their Zakāt

obligation. The second was to assure an equal distribution of Zakāt in all eight categories

of recipients mentioned in the Qurān. The above-mentioned Hadith taught that Zakāt

should be collected from the rich and given to the poor. This Hadith also serves as bases

for the Ulamā to consider the necessity of creating a group of people who have

knowledge to manage, collect and distribute Zakāt to the proper recipients. The absence

of this group of people will make Zakāt a personal interest instead of a religious

obligation.56

There is also a verse in the Qurān in which Allāh says:

54
An Interview with Sheikh Mohamad Ya’cob on July 21, 2005. Sheikh Mohamad is a member of the Dar
al-Iftah in Cotabato City.
55
Ibid.
56
Ibid.

33
 Of their goods, take alms, that so thou mightest purify and sanctify them; and
pray on their behalf. Verily thy prayers are a source of security for them: And
Allāh is One Who Heareth and Knoweth. 9:103

This is the reason why the Ulamā believed that the need to establish an institution

to manage and implement Zakāt is a necessity. This institution will not only collect and

distribute Zakāt but also educate people who do not know whether he/she is liable to give

Zakāt.57

A - TRADITIONAL ZAKĀT PRACTICES

1. Origin

The origin of the traditional practices of Zakāt can easily be traced to the manner

of giving Zakāt by the Muslim ancestors existing long before the emergence of an

institutionalized practice of Zakāt, wherein the giving of Zakāt was based on individual

choices.58

During the time of Prophet Muhammad ((‫))ﺼﻟﻰ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬, Zakāt was practiced

individually because the Muslims were few in numbers. The appointment of an Āmilīn

(Zakāt collector) took place after the increased of Muslims.59

The early revelation on commanding the giving of Zakāt happened in Makka

through the verse which says:

57
Ibid.
58
Ibid.
59
An Interview with Sheikh Mohammad Angkaddāma on July 21, 2005. Sheikh Mohammad is a
Spokesman of the Dar al-Iftah, Cotabato City.

34
 ‫ﻗﺍﻞ ﺗﻌﺎ ﻟﻰ‬

Of their goods, take alms, that so thou mightest purify and sanctify them; and
pray on their behalf. Verily thy prayers are a source of security for them: And
Allāh is One Who Heareth and Knoweth (9:103).

The above verse did not specify the kinds of wealth as the basis of Zakāt and its

Nisāb. The decision to whom to give Zakāt, was based on feeling of benevolence to the

poor and the distressed, was left to the one who owns the wealth. This Makkan practice

was adopted by the later generation. It was only in Madinah, two years after Hijrah

(migration), when rules governing Zakāt took effect: how to determine the Nisāb and

what is the wealth liable and not liable for Zakāt.60

2. Concept and Practices

Before the practice of Zakāt was institutionalized in the Muslim community in

Cotabato City, people used to give to whoever they want as long as they have given their

Zakāt. 61
Sometimes it would happen that a Pandita becomes like a customer contracted

by a certain rich men as the constant recipient of their Zakāt.

Zakāt is not a familiar term. Instead, Maguindanaon used the term ‘Ganap’,

which means ‘Zakāt’ or ‘one tenth’ of the wealth or properties. In its application,

anything that reached to the tenth is liable for Zakāt, without considering the so-called

60
An Interview with Sheikh Abdulrauf Guialani on August 8, 2005. Sheikh Abdulrauf is an Assistant
Spokesman of the Dar al-Iftah, Cotabato City.
61
Ya’cob.

35
Nisāb. For instance, 1 glass or 1 kilo of rice would be given as Ganap for the harvested

rice that reached to 10 glasses, or 10 kilos. The same thing is applied to cash, if the

money reached up to ten pesos, one hundred pesos or one thousand pesos, the one peso

will be given as Ganap of ten pesos, ten pesos as Ganap of the one hundred pesos and

100 pesos as Ganap of one thousand pesos.

A respondent from the traditional recipient of Zakāt elaborates on their concept of

receiving Zakāt:

Our forefathers (kana-minatuwa) concept of receiving Zakāt begins with

intention (Mudjad sa Niyat), goes with testimony of faith (Pawang sa duwa
kalimatu sahada), and ends with uttering Lā Ilāha Illa Allāh… (Lemumpak sa
lapal guialala). Say for instance, when you give me fitra or Zakat, I must receive
it - starts with my niyyat, then I utter Ash-hadu anLā Ilāha Illa Allāh wa Ash-
hadu Anna Muhammad Rasūl Allāh… ends with saying Lā Ilāha Illa Allāh.
Zakāt and Fitra are received in “salakop” (the same), which means the same
words uttered upon receiving.62

After reciting the kalimatus shahāda, there is a du’a.

The Niyyāt (intention), as Mr. Muhammad Sendad, a well-known recipient of un-

institutionalized Zakāt in Buliao II, Cotabato City, further explained, is one of the most

important things to consider on the acceptance of Zakāt. Without it, the Zakāt is not

properly accepted. The concept on having Niyyāt upon receiving Zakāt is that the receiver

and the giver is ‘one’ or ‘the same’, as he who receives is the one who gives Zakāt. To

perform the said offer and acceptance of Zakāt, the giver and the receiver shake hands.

While shaking hands, the receiver’s hands hold onto the amount to be given as Zakāt

62
An Interview with Mr. Muhammad Sendad on August 19, 2005. Mr. Sendad is one of the recipients of
traditional giving of Zakāt in Buliao II, Cotabato City.

36
followed by the recitation of above-mentioned supplications and rubbing the amount on

the forehead of the giver.

Mr. Samad Sambol, one of the traditional recipients of Zakāt in Notre Dame

Vilage, Cotabato City, gave the Du’a (supplication) for the acceptance of Zakāt in

Maguindanaon dialect followed by reciting the testimony of faith as follows:

Taliman o katao nengka ka seka i katawan nin, pun sa Allāh, Muli sa Allāh, Lā
Ilāha Illa Allāh Muhammad Rasūl Allāh” (Accept by your knowledge for Him
who know you, from Allāh shall return to Allāh, there is no god except Allāh,
Muhammad is the messenger of Allāh)63

According to one respondent, many people have gone to him to give their Zakāt

because of this Du’a. The givers are very satisfied when they see Zakāt being accepted

this way. This is in contrast to the Ustādh (he refers to the collectors of al-Lujnat al-

Ulyā) where there is no corresponding du’a on the giving of Zakāt. Instead of Du’a, one

received a piece of paper (official receipt).

When it comes to the categories of person who are eligible or entitled to receive

Zakāt, Mr. Mentato Mudzul, a recipient of traditional Zakāt in Buliao I, Cotabato City,

declared that “he, who has married, is entitled to receive Zakāt”.64

The selection of the Zakāt recipients also existed among the traditional Zakāt

payees is described by Mrs. Noria Kasim, one of the respondents who practiced

traditional giving of Zakāt in Buliao I, Cotabato City. She said:

Unlike the system implemented by the Ulamā that there is what they call ‘walo a
sinif’ (eight categories of resipients), the minatuwa (traditional) system have

63
An Interview with Mr. Samad Sambol on August 6, 2005. Mr. Sambol is one of the respondents from the
traditional recipients of Zakāt in Notre Dame Village, Cotabato City.
64
An Interview with Mr. Mentato Mudzul on August 18, 2005. Mr. Mudzul is the respondent from the
traditional recipients of Zakāt in Buliao I, Cotabato City.

37
 adopted a so-called “telang bandela” (personal choice) in matter of selection of
Zakāt recipients.65

The traditional Zakāt recipients have also no Nisāb to consider in receiving a

Zakāt. As long as you give Zakāt, then there is no need of calculating the amount of

Nisāb. Mr. Sendad has this to say:

I accept any amount of Zakāt or fitra given to us by the people regardless of the
amount they have. Even if their fitra has not reached the standard amount which
is supposed to be paid, I still accept it for their balance or shortage shall be paid
by Allāh. It is Allāh ((‫ ))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬who accepts their Zakāt or fitra. Unlike the
Ulamā, they will not receive it when it is not the exact amount of Nisāb.66

The researcher believes that the above statement is the reason why people

continue practicing the old tradition of giving of Zakāt. Another factor, especially on the

part of the Zakāt payee, is ignorance of the proper observance of Zakāt as commanded by

Allāh ((‫))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬. Their strong conviction to what has been the practice i.e. the

concept of “endaw I nalayaman siya kano mga lukes” (what is being experienced from

the ancestors) has continued from generation to generation.

This kind of giving Zakāt is not what the Shari’ah prescribed as shown in the

prescribe Āyat (verse from the Holy Qurān) that mentioned the approved recipients.67

The main reason why previous practices of Zakāt have not been institutionalized

is because the leaders have failed to inform the Muslim regarding the correct Islāmic

concepts and practices of giving Zakāt. Muslims gave their Zakāt to whomever they want

65
An Interview with Mrs. H. Noria Kasim on September 3, 2005. Mrs. Kasim is one of the respondents
who prefer to give their Zakāt to the traditional recipients.
66
Sendad.
67
An Interview with Sheikh Guiafar Ali on July 21, 2005. Sheikh Guiafar is a former Executive Vice
Chairman of the al-Lujnat al-Ulyā, Main Office, Cotabato City.

38
due to the lack of organization.68 This is the view of the Dar al-Iftah (House of Rulings)

based on their consensus as far as the traditional practices are concerned.

3. Level and Status of Existence

According to Sheikh Guiafar Ali, former Executive Vice Chairman of the al-

Lujnat al-Ulyā, this is the period of Da’wah to all the people in Cotabato City to give

their Zakāt to al-Lujnat al-Ulyā. 69

However, those with whom dialogue has been made

were silent if not convinced of the Zakāt implementation by al-Lujnat al-Ulyā.70 In spite

the efforts done by the al-Lujnat al-Ulyā and the Ulamā for the eradication of such

practices of Zakāt, more people still cling to it.

There are many people who give their Zakāt whether Zakāt al-Fitr or Zakāt al-

Amwāl, to the one whom they authorized to give or to receive the Zakāt.71 There are also

a lot of people who do not even give their Zakāt either to the institutionalized or to the

traditional system.

The traditional Zakāt is significantly strong in giving support in kind or in cash to

few individual known to the Muzakkī while ignoring other recipients mentioned in the

Qurān. It also lacks a standard measurement on the amount to be given as Zakāt of a

certain wealth and properties. Instead of calculating the due value of Zakāt, the giver will

only determine what amount he/ she choices to give.

68
Guialani.
69
Ali.
70
An Interview with Sheikh Abdulkarim Garay on May 23, 2005. Sheikh Abdulkarim is a cashier of the al-
Lujnat al-Ulyā, Main Office, Cotabato City.
71
Ali.

39
 According to Sheikh Mohamad, the traditional practice of Zakāt can be valid only

when a certain individual is not aware of the institutionalized Zakāt, which is considered

correct and acceptable. On the other hand, if the person is already aware of the proper

procedures for implementing Zakāt and yet continues the traditional practices, then he

has committed a sin in violating the laws of Zakāt prescribed in Islām. However, question

of whether that Zakāt is acceptable or not in the sight of Allāh ((‫ ))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬rests in

Him alone.72

Sheikh Mohamad believes that an intensive information campaign on the correct

practices of Zakāt is needed to educate the people.73 Sheikh Abdulrauf Guialani, Assistant

Spokesman of Dar al-Iftah, has suggested that one of the comprehensive solutions is to

strive in conveying to the people the real rules of Islām concerning Zakāt. At times,

people have no intention of violating the rules but their ignorance of the rules, results in

disobedience. An example of such situation can be found in Cotabato City where there

are many Bid’a (innovations in religion) committed by the people. But due to the

intensive endeavors of religious scholars in extending Da’wah to the people, most of the

innovations were slowly eradicated. Therefore the total eradication of the traditional

practices of Zakāt lies in the massive information campaign and education of Muslims by

the religious scholars.74

72
Ya’cob.
73
Ibid.
74
Guialani.

40
B - ORGANIZED ZAKĀT: THE AL-LUJNAT AL-ULYĀ MODEL AND

EXPERIENCE

In an effort to develop an institutional framework for Zakāt management, a

number of Ulamā met in Campo Muslim, Cotabato City on September 10, 1994. They

decided to form a committee to collect and distribute Zakāt to needy individuals and

families. They unanimously agreed that the only way to tackle this matter is through the

reactivation of the role of the mosque as a social, cultural and religious institution, which

looks after the affairs of all Muslims, in addition to being a place for worship.

1. Historical Background

According to Abdulmanan Gayak, Vice Chairman on Plans and Program of the

al-Lujnat al-Ulyā, said:

Al-Lujnat al-Ulyā was established in the year 1994 by a group of Ulamā led and
founded by the late grand Mufti in Mindanao, Sheikh H. Sabila H. Salih. The
primary aim was to address the incorrect implementation of Zakāt by the
Bangsamoro people.75

He added that the implementation of Zakāt must be based on how it was

implemented or practiced by Prophet Muhammad ((‫))ﺼﻟﻰ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬.76

Long before the establishment of al-Lujnat al-Ulyā in Cotabato City, the Muslims

have been practicing the essence of giving Zakāt. They were also aware of the

punishment given by Allāh ((‫ ))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬to those who failed to give their Zakāt out of

their wealth and possessions. They also recognized the authority of the local MILF

75
An Interview with Mr. Abdulmanan Gayak on May 23, 2004. Sheikh Abdulmanan is a Vice Chairman on
Plans and Program of the al-Lujnat al-Ulyā, Main Office, Cotabato City.
76
Gayak.

41
commanders as responsible in collecting the Zakāt of the Muslims in their respective

locality.

On the other hand, in cities and some other open places, not under the influence of

the armed group, Zakāt was given to the Imām, Asātidz, Ulamā, and others who were

chosen by the Zakāt givers. However, limited knowledge and awareness on the correct

system and operation of collection and distribution of Zakāt, leads to some problems.

Because of these emerging problems, the Ulamā and other religious elite in

Maguindanao decided to centralize the collection and distribution of Zakāt among the

Muslims in Mindanao. Another factor that contributed to the idea of establishing an

organization for Zakāt was the result of many years expended for seeking proper

knowledge of Islām in the Middle East by the Moro Ulamā. They were able to learn

Islāmic Thought not only in matters of worship (Ibādah) but also in the social, political

and economic aspects of life.

Consequently, the al-Lujnat al-Ulyā was formed with the objective of collecting

Zakāt paid voluntarily by Muslims. This was then distributed through the legal channels

to deserving recipients.

The al-Lujnat al-Ulyā is led by the Muslim scholars (Ulamā). The literal meaning

of al-Lujnat al-Ulyā is “The Supreme Committee”.77

It was called “The Supreme Committee” as explained by Sheikh Abdulkarim

Garay, al-Lujnat al-Ulyā’s cashier, because it was tasked to manage and implement
77
Ali.

42
Zakāt as the third pillar of Islām in accordance with the teachings and practices of

Prophet Muhammad ((‫ﷲ ﻰﻟﺼ(( ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬, the four righteous caliphs (Khulafa-ur-Rāsidūn)

and most of the Muslim countries in the world.78

Al-Lujnat al-Ulyā established committees in Cotabato City intended for the

strengthening of the religiosity of the Muslims. For example, the al-Lujnat al-Masāguid

(The Committee on Mosques) is tasked to centralize all mosques in Cotabato City. The

centralization aims to stress the basic role of the mosque as the center of prayer and a

means to unite the people. Thus in Cotabato City, there is a common topic of Khutba

(Friday sermon) in every mosque during the Jum’ah (Friday prayer). This committee also

organized a centralized venue for two Eid prayers (Eidl fitr and Eidl adha) in an open

area of Cotabato City.

Another committee is the al-Ihsān Foundation tasked to concentrate on relief

operation in the affected areas of both manmade and natural calamities. Their primary

sources of relief goods are from the benevolent Sadaqāt (voluntary charity) of individual

Muslims from different mosques both inside and outside Cotabato City. Others are

sourced from different concerned Muslim associations. Others are the Committee on

Pilgrims, Committee on the Recitation of Qurān.

2. The Objective of the al-Lujnat al-Ulyā

One of the objectives of al-Lujnat al-Ulyā is to strive at all cost for the

establishment of a Zakāt system based on the Qurānic injunctions and the Hadīth of

78
Garay.

43
Prophet Muhammad ((‫))ﺼﻟﻰ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬, including the rulings of the jurists and the

Muslim scholars.

Specifically, the organization aims to implement Zakāt in accordance with the

teachings of Islām.79 Sheikh Abdulmanan further emphasized that in order to purify the

Bangsamoro’s “soul and wealth,” and also to improve their economic condition, they

have to implement Zakāt. If there is growth in economy, it follows that the economic life

of the Moro people will also increase or develop.

3. Functions

The function of the al-Lujnat al-Ulyā is to collect the Zakāt of all Muslims by all

means available so that suspicions and doubts on the part of the Zakāt payee will be

avoided. After the collection, it will be distributed to the needy, poor and other categories

of recipients mentioned in the Holy Qurān depending on the necessity and situational

demands.

4. Mission

The mission of the al-Lujnat al-Ulyā is to encourage all Muslims who are liable to

give Zakāt on their wealth and properties upon reaching the minimum amount (Nisāb).

They must give their Zakāt according to what was mentioned in the Holy Qurān and the

Hadith of Prophet Muhammad ((‫))ﺼﻟﻰ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬. On the other hand, this organization

must strive to eradicate the traditional practices of Zakāt, which do not conform to the

79
Gayak.

44
Islāmic Shari’ah80. Likewise, the organization must exert all efforts to encourage and

invite all Muslims men and women of Mindanao Homeland to pay Zakāt to the al-Lujnat

al-Ulyā for proper distribution.

5. Ways and Means

In order to attain the mission and objectives of the al-Lujnat al-Ulyā, it must seek

the help and cooperation of the Umām (plural of Imām or prayer leader) in all mosques in

Cotabato City as well as those who centralize the collections of the Imām. Another is to

use the media like radio station as tools to disseminate information and increase

awareness of the Muslim masses regarding the practices of Zakāt based on the Islāmic

Shari’ah. Sermons given by the Khatib (one who give religious sermon in the mosque

during Friday prayer) in delivering Khutbah (sermon) pertaining on the topic of Zakāt

were also used. There were also initiatives to conduct dialogues with the Muslim leaders,

discussing the importance of Zakāt as an institution in Islām and its economic significant

in a certain area like Cotabato City.

6. Organizational Structure

Like any other organizations, al-Lujnat al-Ulyā also has its organizational

structure and set of officers from the provincial to the Barangay level. Its central office is

located in the city of Cotabato.

80
Shari’ah as defined by Prof. Abdulrahman I. Doi’s (1984) in his book, “Shari’ah: The Islāmic Law” is
“the way to a watering place. It is a path not only leading to Allāh, the Most High, but the believed by all
Muslims to be the path shown by Allāh, the Creator Himself through His Messenger, Prophet Muhammad
((‫( ))ﺼﻟﻰ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬cit. from the Thesis of Manny A. Abualas, “The Kolibugan Gukum: An Indigenous
Legal Institution for Dispute Settlement in a Muslim Community”, Institute of Islāmic Studies, University
of the Philippines, Diliman, Quezon City, April 2004, p.33.)

45
 a. Central Office

A board of directors, the highest governing body, runs al-Lujnat al-Ulyā. It has

executive officers composed of the Chairman, Executive Vice Chairman, Secretary,

Auditor, and Vice Chairman for Administration, Vice Chairman for Finance, and Vice

Chairman for Planning and Policy. Its sub-committees are the Committee on Human

Resource Development, Monitoring & Evaluation, Accounts & Control, Records & Files

Management, Research & Planning and Information & Education.81

The Board of Directors (BOD) is composed of seven Ulamā (see page 3) who

served as the pioneering and founding members of the said organization. Next to the

BOD is the chairman who is tasked to oversee the implementation of the policies and

operational strategies. The secretary is tasked with the safekeeping of all records and

documents pertaining to the operation of the al-Lujnat al-Ulyā. He is also responsible in

the preparation of the minutes of the meetings, sessions, and furnishes copy to the

chairman and the Board of Directors. The treasurer handles the safe keeping of all Zakāt

funds collected by the Āmil al-Qaria (Barrio Collector).

Next to the chairman is an Executive Vice-Chairman, Vice-Chairman for Finance,

Vice Chairman for Administration and Vice Chairman for Planning & Policy. Their

functions are to monitor and supervise the implementation of the policy effectively and

efficiently.82 The main tasks of the three vice chairmen are self-explanatory.

81
Gayak.
82
Abdulmaguid G Moharram, “Modified Sharing System of Zakāt at the Barangay Level”, A Policy Paper
Presented to the Graduate Academy Faculty as Requirements for the Degree of Master of Public
Administration and Islāmic Management, Regional Madrasah Graduate Academy, Mahad Kutawato
College Campus, Campo Muslim, Cotabato City, March 2003, p.12.

46
 In addition the three vice chairmen also supervise and oversee the six sub-

committees of the al-Lujnat al-Ulyā. The Vice Chairman for Finance oversees the

Committee on Accounts & Control; the Vice Chairman for Administration oversees the

Committee on Human Resources Development and Monitoring & Evaluation while the

Vice Chairman for Planning & Policy is also in charge in supervising the Information and

Education Committee.

The Board of Directors select the chairman, secretary, auditor, executive vice

chairman and three vice chairmen through votation. The Committee officers are

appointed by the three vice chairmen subject to the approval of the chairman. Their term

of office is not fixed. As a matter of fact, the first chairman of the al-Lujnat al-Ulyā

continued in office till his death in the year 2003.

The al-Lujnat al-Ulyā assigns officers or designates committees in all its branches

in Muslim dominated areas in Mindanao. This set up links the central office down to the

Municipal, Barangay and the Purok/Mosque levels. The different mosques served as the

center for collecting Zakāt from the rich Muslims. It also serves as the office of the Āmil

al-Qaria.

47
Organizational Chart No.1

The Organizational Chart of al-Lujnat al-ULya

48
 Sheikh Guiafar mentioned that they have assigned one Āmil al-Baladiya

(Municipal collector) in every municipality whose task is to oversee the collection in his

area. There is also a Barrio/Barangay collector in each Barangay known as Āmil al-

Qaria.83 Right after Zakāt is collected, it is forwarded to the municipal level, then the

municipal level forwards it to the central office.84

The set-up of al-Lujnat al-Ulyā in Cotabato City is equivalent to a provincial set-

up given the great number of Muslim populations in the area. The areas in the city were

divided into eight districts and each district is equivalent to one municipality. These

eight districts are composed of Kalanganan as District I, Lugay-Lugay District II,

Manday District III, Malagapas District IV, Super & RS Buan Chinese District V, Buliao

II District VI, Biniruan District VII and Duton District VIII.

In the City, the District Collector known as Āmil al-Baladiya is tasked to

supervise and centralize Zakāt collections of all Barangay collectors. The Āmil al-

Baladiya has two secretaries, one for Arabic and the other one for English who are

assigned to write and document all transactions pertaining to the collection of Zakāt.

83
Gayak.
84
Ali.

49
Organizational Chart No.2

Municipal Chart of al-Lujnat al-Ulyā

Āmil al-Baladiya

Arabic Secretary Treasurer English Secretary

Āmil al-Qaria

Āmil al-Qaria

Āmil al-Qaria

The Āmil al-Qaria occupies the lower level of the municipal chart. They are duly

authorized to implement the collection of Zakāt and to determine who are required and

are obliged to pay Zakāt. Hence, they should know those who possess wealth and

properties that reach the requirements for Zakāt.

The Āmil al-Qaria is appointed by the Āmil al-Baladiya upon the approval of the

Central Office after having successfully completed all requirements and seminars

conducted by the institution. For those who qualify as Āmil al-Qaria, a letter of authority

to collect and an identification card are issued for the duration of one year. After one

year, the Āmil al-Qaria may be re-appointed depending on his previous performance or

else be replaced by another.

50
C) THE OPERATIONAL PROCEDURES OF THE AL-LUJNAT AL-ULYĀ

Like the management of Zakāt in modern Muslim societies including some non-

Muslim countries today, the al-Lujnat al-Ulyā also adopted a standard operational

procedure to make Zakāt implementation more effective and efficient. These procedures

include the collection system, disbursement system, office operation, mode of

computation and Nisāb, scheme of Zakāt collection, administration of Zakāt funds and

records, hiring of an Āmilīn and Zakāt recipients and their percentage of shares.

1. Collection System

The al-Lujnat al-Ulyā, through its collectors at the Barangay level, collected three

types of Zakāt levied on real properties and salaries, agricultural products, and animals.

These are the types of assets that al-Lujnat al-Ulyā declared as Zakātable. Thus, the

collection system of al-Lujnat al-Ulyā only focused on this type of Zakāt. Zakāt al-fitr is

included in the operation.

Previously, the Imām of the mosques in Cotabato City who was registered at the

al-Lujnat al-Masāguid (Committee on Mosques) was automatically given authorization

by al-Lujnat al-Ulyā to collect Zakāt upon fulfilling the required seminar. The Imām who

serves as a collector (Āmil al-Qaria) submits his collections to the district collector (Āmil

al-Baladiya) and the district collector remits his collections to the Central Office of al-

Lujnat al-Ulyā. The service of Imām as Āmil al-Qaria was retained till the end of the

chairmanship of the late Grand Mufti Sheikh Sabila H. Salih. Upon his death, the new

chairman of al-Lujnat al-Ulyā adopted different strategies, particularly on the selection of

Āmil al-Qaria, preferring instead a non-Imām collector.

51
 This change is due to the high demands of the two tasks, i.e. being an Imām and at

the same time, a Zakāt collector. Being an Imām and the collector of Zakāt are two

different things; therefore, it should be managed in a separate manner. The imam must

concentrate in managing the affairs of the mosque, while the Zakāt collector has to focus

on the collection of Zakāt.

The researcher observes that the system of collecting Zakat in Cotabato City is

described as a “wait and receive” attitude of the Āmil al-Qaria. In this process, the

collectors wait for the Zakāt payees to give their Zakāt voluntarily. In return, the Āmil al-

Qaria issues an official receipt to the Zakāt giver. The receipt is a sign that the amount of

Zakah is being properly received and recorded. In this process, the Zakāt givers will not

doubt the Āmil al-Qaria of corrupting Zakāt funds. Likewise, the Āmil al-Qaria, though

being a trusted and a religious person, is not tempted to engage in corruption.

These official receipts together with the collections are submitted to the Āmil al-

Baladiya for proper checking and auditing. The Āmil al-Qaria will be held responsible

for any losses either in the funds or the receipts. The Āmil al-Baladiya, upon receiving

the collections and receipts, will issue receipt as evidence that the Zakāt fund was handed

over to him, and he then forwards them directly to the Central Office.

One observation on the present system of collecting Zakāt is worth noting

“Instead of waiting for the people to go to the al-Lujnat al-Ulyā to give their Zakāt, the

Āmilīn should go to the people whom they know of having Zakātable properties to collect

their Zakāt.” This is the only shortcoming in the system of collecting Zakāt.85

85
Guialani.

52
 For the proper and effective collection of Zakāt, the al-Lujnat al-Ulyā laid down

guidelines and policies to wit:

1. The Āmil al-Qaria shall be responsible in explaining to the Muslim masses

in their respective area that the giving of Zakāt on one’s wealth and

properties is a religious obligation.

2. The Āmil al-Qaria shall exert all efforts to make all Muslims within his

areas of jurisdiction aware that he is the authorized collector of Zakāt as

granted by the al-Lujnat al-Ulyā.

3. The Āmil al-Qaria shall continuously monitor those people liable to give

Zakāt, if necessary, visit and collect Zakāt instead of waiting for them.

4. The Āmil al-Qaria shall be the only authorized person to collect in his areas

of responsibility and that wealth or properties are being earned in that same

area.

5. The Āmil al-Qaria shall remit his collection to the assigned Āmil al-

Baladiya in their respective districts with proper issuance of an official

receipts.

6. The Āmil al-Qaria shall give a monthly report to the Āmil al-Baladiya

pertaining to the status of his Zakāt collection. He shall also remit his

monthly collections to the Āmil al-Baladiya with receipt and other pertinent

documents.

7. The Āmil al-Qaria shall be accountable for the safe keeping of receipts

issued to him by his Āmil al-Baladiya.

53
 8. The Āmil al-Qaria shall not allow collecting or receiving Zakāt without the

corresponding official receipt. If receipt is not made available, the Āmil al-

Qaria shall make a request to the Āmil al-Baladiya.

9. The Āmil al-Qaria shall identify and submit a report of those people liable

and obliged to give Zakāt in his area. Likewise, he shall submit lists of

people who are defying this Islāmic obligation for proper resolution.

10. The Āmil al-Qaria shall also be tasked to identify who are the deserving

recipients of Zakāt under the category of Fuqarā, Masākin, etc. in his area

of jurisdiction.

11. The Āmil al-Qaria shall also be tasked to monitor an individual or a group

of people who illegally obstructs the flow of Zakāt collection. He shall

submit a report immediately to the al-Lujnat al-Ulyā through his Āmil al-

Baladiya for immediate action.

12. Finally, the Āmil al-Qaria shall strictly adhere to the proper performance of

the tasks and functions assigned to him as collector. Otherwise, he will be

made accountable for whatever fault committed through disciplinary action

or termination.

2. Disbursement System

After the accumulation of all Zakāt collections, the Central Office of the al-Lujnat

al-Ulyā disburses and transfers funds from the Central Zakāt Fund to the District Zakāt

Fund to ensure the satisfaction of the needs of the poor throughout its jurisdiction.

54
 The Local Zakāt committee known as Āmil al-Qaria disburses funds from the

local Zakāt fund for authorized purposes, to help the needy, the indigent and the poor,

especially the orphans and widows, the handicapped and the disabled.

Flow Chart

REPORTING FLOW CHART

REPORTERS VALIDATION

H. Mohammad Andi
S. Solaiman Ambag
Āmil al- S. M.E. Guialani
Baladiya S. Ahmad Rashid

SHARES COMPUTATION &

RELEASING

Abdulmanan L. Gayak

O.R. ISSUANCE &

COLLECTION RECEIVING

S. Abdulmanan N. Tabara
S. Abdulkarim Garay

SCREENING
SIGNING
S. Yusoph Kapal
S. Mustapha Manapar

VOUCHER ISSUANCE

S. Abdillah Pasigan

The above chart shows the reporting flow of the Āmil al-Baladiya to the Central Office of al-Lujnat al-Ulyā.
The same procedures will be undertaken by those who directly ask assistance from the central office.

3. Office Management and Operation

The al-Lujnat al-Ulyā’s main office is located at Campo Muslim, Cotabato City,

Mindanao. It is a two-storey building with rooms separating different sections or office

55
divisions. It has a separate conference room and a prayer room that could accommodate

even a hundred participants for certain training or seminars.

On submitting and remitting all receipts and collections to the Central Office, the

Āmil al-Baladiya will first approach the Reporters Validation Section. This is where all

receipts, collections and other related documents will be validated and audited for final

report to the next section.

The next section is the Shares Computation & Releasing that computes the share

to be given back to Āmil al-Baladiya. These include the shares to be given to the poor and

needy in their areas as submitted by the Āmil al-Qaria. He then proceeds to the O.R.

Issuance & Collection Receiving Section to remit his collections with corresponding

official receipt of the Central Office. This official receipt is an internal arrangement with

the institution and the payee; it was not duly registered in the Bureau of Internal Revenue

(BIR) or to the Securities and Ex-change Commission (SEC).

The Voucher Issuance is the fourth section wherein all shares given back to the

Āmil al-Baladiya will have an official voucher. This will be issued to certain recipients of

all categories for the purpose of recording all cash disbursement from the office. The

voucher will be screened in the fifth section, the Screening Section, and then the Āmil al-

Baladiya will proceed to the Signing Section for signature of the chairman. When all

transactions have been signed, the Āmil al-Baladiya returns to the Shares Computation &

Releasing Section for the release of shares intended for the Āmil al-Baladiya, his Āmil al-

Qaria and for the poor and needy shares. These records were properly assessed and

carefully kept by that in-charge in the office.

56
 4. Mode of Computation and Nisāb (Minimum Exemption Limit)

Zakāt is a proportionately calculated from the surplus wealth and earnings of the

Muslim. Each Muslim calculates his or her own Zakāt individually. Zakāt is paid on the

net balance after paying personal expenses, family expenses, taxes, etc. Every Muslim

male or female, who, at the end of the year, is in possession of the equivalent of 85 grams

of gold or more in cash or articles of trade, must give Zakāt at the minimum rate of 2.5%.

Taxes paid to government do not substitute for this religious duty.86

Other gains and profits have their respective formulae, such as proceeds from

industry, agriculture and animal husbandry, real estate, etc. as thoroughly detailed in

specialized references.

The rates of Zakāt depend upon the type and capital that has gone into the

creation of the property. The concept is similar to the value added tax, although it differs

in substance. The rates vary anywhere between 1/5 to 1/40, depending upon the source of

income or the extent of property accumulation. For example, if a person has unearned

income or windfall income of some kind, the rates are higher as in the case of a

discovered treasure, a war-booty, etc. which are subject to Zakāt at the rate of 20%

whereas the rate of Zakāt on gold, silver and articles and articles of trade is .025 %.

The following are examples of Zakāt calculation based on the modes

implemented by the al-Lujnat al-Ulyā. These examples are noted down by the researcher

from one of the undated brochure of al-Lujnat al-Ulyā.

86
Azlina Ismail, “Zakat: The Path Towards Spiritual Healing”, Journal Galaxy Beat, The Muslim
Converts’ Association of Singapore (Dal al-Arqam Singapore), November 2004, p.3.

57
 Zakāt Computation

1. Gold (Bulawan) - when the amount of gold has reached to P23, 100.0087,

the owner is obliged to give Zakāt of P2.50 per P100.00.

For example: P23, 100.00 i.e. amount of gold

x .025 percent (%) to be given as Zakāt every year
P577.50 amount of Zakāt per year88

2. Cash (Perak) – when an amount of cash has reached to P2, 795.7089, then it is

liable for Zakāt every year. The calculation of Nisāb is also two and one half (2 ½ %)

percent. It is the same with the Zakāt of gold.

3. Agricultural Produce (Pantialian sa Kapangangawid sa Lupa) – the Zakāt

levy on agricultural produce is known as Ushr and its rates depend on whether the land is

irrigated or not.90

a) Rice and Corn – when the farmer’s harvest reaches 653 kilos or more,

he is liable for Zakāt upon the sold products, minus all expenses intended for farming.

Example 1: The market price during the time of harvest is P7.50 per kilo.

653 Kilos (Nisāb of rice or corn)

x 7.50 `price per kilo
P4, 897.50 gross
- 600.00 seedlings
- 900.00 fertilizers
- 150.00 labor for planting
- 200.00 irrigation
- 500.00 other expenses

87
This is the amount of gold in the year 1997, but this can change depending on the amount in the
proceeding years.
88
Al-Lujnat al-Ulyā’s Brochure “So Ikatlo A Rukun U Agama Islām” (The Third Pillar of Islām)
89
This Nisāb of cash has been calculated as of February 2002.
90
____________ “Management of Zakāt in Modern Muslim Society”, Islāmic Research and Training
Institute, Islāmic Development Bank, Jeddah, Saudi Arabia, 1410/1989, p.219.

58
 P2, 547.50 net harvest
0x .50 percent (%) as Zakāt
P 127.40 amount of Zakāt

Example 2: Other calculation of agricultural products.

P4, 897.50 gross harvest

- 300.00 seedlings
- 150.00 labor for planting
- 400.00 other expenses
P4, 047.50 net harvest
x .10 percent (%) of Zakāt
P 404.75 amount of Zakāt
b) Other products like coconut, mango, durian, marang, banana,

lansones, all kinds of vegetables and other products that reach the amount of P4, 897.50,

then the farmer is obliged to give Zakāt in the same way as rice and corn is calculated.91

4. Animals (Pangangayam’n)

a) Cow and Carabao – when the number of cows or carabaos reaches 30

to 39, a one-year old cow or carabao is given as Zakāt. When the number reaches 40 to

59, then a two year old cow or carabao is given as Zakāt.

b) Goat – when the number of goats reaches 40 to 120, then a one-year

old goat every year is due as Zakāt. . When it reaches the number 121 to 200, then two

goats are due as Zakāt.

c) Chicken, Duck and their Eggs – when the total price of these poultry

reached the amount of P2, 795.7092 upon being sold, then it is liable for Zakāt at the rate

of two and one half percent (2 ½%).

91
Al-Lujnat al-Ulyā’s Brochure “So Ikatlo A Rukun U Agama Islām” (The Third Pillar of Islām)
92
The Qiyās (bases) of all kinds of properties and earnings, for instance, different kinds of business,
salaries, cash, earned by real properties and others are taken from the Nisāb of cash with an amount of P2,
795.70.

59
 5. All Kinds of Business (Embarang-barang a Dagangan) - All kinds of

businesses including fabric, rice, sari-sari (variety) store, different kinds of foods

(restaurant), groceries, hardware and others that reach an amount of P2, 795.70 are liable

for Zakāt. The calculation of Zakāt for every year is to add all items and cash, including

bank deposits if any.

Example: P15, 400.00 amount of items at the time of inventory

7, 200.00 cash
20, 000.00 bank deposit
P42, 000.00 grand total
-10, 000.00 credit as of inventory
P32, 600.00 liable for Zakāt
x .025 percentage of Zakāt
P 815.00 amount given for Zakāt

6. Salaries (Sukay na Galbek). Salaries of a Lawyer, Doctor, Carpenter,

Engineer, Director, Mayor, Counselor, Teacher, Ustādh and other professions are also

included.

After the deduction of all obligations from the monthly salary of an employee,

wherein his net income reaches an amount of P2, 795.70 or more, then he is liable for

Zakāt.

For Example: P13, 000.00 gross income (salary)

- 2, 600.00 tax
- 1, 300.00 SSS
- 800.00 GSIS
- 600.00 Pag-ibig FUND
P 7, 700.00 net income
x .025 percentage of Zakāt
P 192.50 amount of Zakāt

60
 7. Shares (Tumpok Kano mga Sla a Kumpania) – When a certain company

has divided and distributed its profit among the members, with each member having a

profit share of P2, 795.70 or more, then he is liable for Zakāt with an amount of two and

one half percent (2 ½%) from the said profit.

8. Machineries (Mga Kasangkapan a Ibpamantiari) - Machineries used for

businesses like tractors, dump trucks, public utility jeeps, rice mills, pump boats and

others.

After accounting income earned by this machinery minus the expenses and the

remaining amount of not less than P2, 975.70, then it is liable for Zakāt with an amount

of P2.50 per P100.00.

This means that when certain machinery has earned an amount of P20, 000.00

per month, with an expense of P7, 000.00, then the Zakāt is calculated:

P20, 000.00 tractor income

- 7, 000.00 expenses
P13, 000.00 net income
x .025 percentage for Zakāt
P 325.00 amount for Zakāt

9. Insurance – when an insurance is voluntary and reaches an amount of not less

than P2, 795.70 or more, then it is liable for Zakāt per year at the rate of two and one half

percent (2 ½ %) multiplied by its total amount.

For example in the year 1423 H. the total amount of insurance is P5, 000.00,

then the amount of Zakāt is P125.00 (P5, 000.00 x .025). The following year 1424 H., it

becomes P7, 000.00, then the Zakāt is P175.00 (P7, 000.00 x .025).

61
 It follows that as the insurance increases, the more Zakāt is due every year.

When insurance is mandatory like SSS, GSIS, Pag-ibig Fund, Medicare and

others, then, the calculation of Zakāt is upon release, excluding the length of time.

Example: P50, 000.00 insurance released after years

x .025 Zakāt percentage
P 1, 250.00 amount of Zakāt

10. Credit (Utang) – when the credit has an assurance to pay which reached to an

amount of P2, 795.70, then there is Zakāt due in every end of the year at the rate of two

and one half percent (2 ½ %).

When it becomes bad debt, meaning no assurance to pay, then no Zakāt is due

unless it will be paid by the debtor no matter how long it is. The calculation of Zakāt is

the same as the Zakāt of insurance.

11. Treasures (Rikaz/Kakawasan a Inigadong) – When treasures are discovered

with a value amounting to P2, 795.70 or more, then it is liable for Zakāt at the rate of

twenty percent (20%) from the total amount of treasures.

12. Mines i.e. oil, gold, iron, copper and others. – Whether the owner of the

mine is an Islamic government or an individual Muslim, when the value reaches P2,

795.70 or more, it is liable for Zakāt of (2.5%) of the grand total amount.

13. Aquatic Resources (Pandtiarian a Ebpon sa Ig) i.e. fish, crabs etc. – The

fisherman and the fish vendor are not the same when it comes to the calculation of Zakāt.

The fish vendor is liable for giving Zakāt annually based on how different

kinds of business are calculated in terms of Zakāt.

62
 The fisherman, such as the owner of the fishpond and fishing boat, is due

to give Zakāt upon harvest or when the resources are sold in the market. Their Zakāt is

two and one half percent (2 ½ %) of their net income when it reached Nisāb of P2,

795.70.

14. Zakāt al-Fitr – Zakāt al-Fitr is obligatory to all Muslim men and women,

young and old, on the condition that he/she is able to provide. It will be given during the

holy month of Ramadhan, with the rate of 2 ½ kilos of rice to be given in kind or in a

form with a comparable value (based on Ijtihād). The young and the adult are given the

same amount of Zakāt al-Fitr.

The table below is a scheme of Zakāt collection implemented by the al-Lujnat al-

Ulyā in determining the Zakātable wealth and properties, its Nisāb, the amount of Zakāt

and the time (Hawl) when Zakāt is due.

Table No.2

SCHEME OF ZAKĀT COLLECTION

AGRICULTURAL PRODUCT NISĀB ZAKĀT TIME
a) Cereals
Corn 653kg 65.3kg On Hand
(Ushr)
Palay (Rice) Irregated 653kg 32.5kg On Hand
(Nisful shr)
Palay (Rice) Non-Irregated 653kg 65.3kg Ushr) On Hand
Palay/Corn (Mixed on irrigated and 653kg 48kg On Hand
non-irregated)
b) Edible Seeds
Red Beans (Monggo) Php2, 954.00 10% or 5% On hand
Green Beans (Baltung) Php2, 954.00 10% or 5% On hand
Coffee Seeds Php2, 954.00 10% or 5% On hand
Peanut Php2, 954.00 10% or 5% On hand

63
 Cocoa (Kakao) Php2, 954.00 10% or 5% On hand
c) Fruits
Banana Php2, 954.00 10% or 5% On hand
Ube and Casava (Lanag & Kapok) Php2, 954.00 10% or 5% On hand
Papaya Php2, 954.00 10% or 5% On hand
Pineapple (Nanas) Php2, 954.00 10% or 5% On hand
Durian Php2, 954.00 10% or 5% On hand
Marang Php2, 954.00 10% or 5% On hand
Mango Php2, 954.00 10% or 5% On hand
Sankist Php2, 954.00 10% or 5% On hand
Lemon Php2, 954.00 10% or 5% On hand
Apple
Jack Fruit (Badak) Php2, 954.00 10% or 5% On hand
Lansones (Buan) Php2, 954.00 10% or 5% On hand
Rambutan Php2, 954.00 10% or 5% On hand
Guava (Bayabas) Php2, 954.00 10% or 5% On hand
Also includes in this category are:
Coconut Php2, 954.00 10% or 5% On hand
Tangan-Tangan Php2, 954.00 10% or 5% On hand
African Oil Php2, 954.00 10% or 5% On hand
Zayton (Olive Oil) Php2, 954.00 10% or 5% On hand
Waras (Seed color in Yemen) Php2, 954.00 10% or 5% On hand
Galuga (Seed color in Moroland) Php2, 954.00 10% or 5% On hand
d) Intaj (Tree)
Sugarcane Php2, 954.00 10% or 5% On hand
Balagen (material use for Rattan Php2, 954.00 10% or 5% On hand
Chair)
Wood/Lumber Php2, 954.00 10% or 5% On hand
Firewood Php2, 954.00 10% or 5% On hand
Rubber Php2, 954.00 10% or 5% On hand
Bamboo Php2, 954.00 10% or 5% On hand
Tug (material use for making matt) Php2, 954.00 10% or 5% On hand
Abaca Php2, 954.00 10% or 5% On hand
e) Vegetables such as: Php2, 954.00 10% or 5% On hand
Asparagus Php2, 954.00 10% or 5% On hand
Egg plant Php2, 954.00 10% or 5% On hand
Long Beans Php2, 954.00 10% or 5% On hand
Tomatoe Php2, 954.00 10% or 5% On hand
Cucumber Php2, 954.00 10% or 5% On hand
Other kinds of vegetables Php2, 954.00 10% or 5% On hand
AQUATIC RESOURCES NISĀB ZAKĀT TIME
Fish Php2, 954.00 2.50% On hand
Lu’lu (Pearls) Php2, 954.00 2.50% On hand
Marjan (Coral) Php2, 954.00 2.50% On hand

64
 BUSINESSES NISĀB ZAKĀT TIME
Stock (Store) Php2, 954.00 2.50% On hand
Tailoring Php2, 954.00 2.50% On hand
Printing Press Php2, 954.00 2.50% On hand
Hotel/Building/Apartment Php2, 954.00 2.50% On hand
Poultry Php2, 954.00 2.50% On hand
Fishpond Php2, 954.00 2.50% On hand
MACHINERIES NISĀB ZAKĀT TIME
Truck Php2, 954.00 2.50% On hand
Smiths Php2, 954.00 2.50% On hand
ANIMALS NISĀB ZAKĀT TIME
Cow/Carabao 30 1pc, 1 Yr Yearly
Cow/Carabao 40 1pc, 2 Yrs Yearly
Cow/Carabao 60 2pcs, 1 Yr Yearly
Goat 40-120 1 goat Yearly
Goat 121-200 2 goat Yearly
Goat 201-399 3 goat Yearly
POULTRY
Chicken Php2, 954.00 2.50% Yearly
Duck Php2, 954.00 2.50% Yearly
REAL PROPERTY NISĀB ZAKĀT TIME
Land (Self cultivated) Php2, 954.00 10% On Hand
Land (Borrowed)93 Php2, 954.00 10% On Hand
Land (Shared)94 Php2, 954.00 10% On Hand
JEWELRIES & CASH NISĀB ZAKĀT TIME
Gold Php2, 954.00 2.50% Yearly
Pilak (Cash) Php2, 954.00 2.50% Yearly
EMPLOYMENT SALARIES NISĀB ZAKĀT TIME
Doctor Php2, 954.00 2.50% On hand
Lawyer Php2, 954.00 2.50% On hand
Teacher Php2, 954.00 2.50% On hand
Engineer Php2, 954.00 2.50% On hand
SKILLS NISĀB ZAKĀT TIME
Technician Php2, 954.00 2.50% On hand
Carpenter Php2, 954.00 2.50% On hand
Electrician Php2, 954.00 2.50% On hand
OTHERS NISĀB ZAKĀT TIME
Honey bee (Teneb) No. Nisāb 2.50% On hand
but
Zakātable
Base in the year 2004

93
The one who borrowed a land shall be obliged to give Zakāt
94
The owner of the land as well as the one who cultivated has shared in the giving of Zakāt.

65
 The Nisāb of agricultural products have two classes, 10% or 5%. The ‘Ushr

(10%) Nisāb applies to certain products grown naturally i.e. watered by natural rain, not

fertilized and wherein modern technology is not used. While the Nisful ‘Ushr (5%)

Nisāb is applied to products supported with technology like irrigated farmlands.

According to Sheikh Abdulkarim, the system of calculation of Zakāt and

determining each Nisāb should be based on the tradition or Sunnah of the Prophet

Muhammad ((‫))ﺼﻟﻰ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬.95

This is confirmed by one of the Zakāt payees in Cotabato City who states, “in

giving Zakat, there is a standard procedure given by the al-Lujnat al-Ulyā and that is

what I am following. This serves as an advice to me on what to do in giving Zakāt.”96

The respondent refers to the information dissemination, which includes brochures,

booklets and other reading materials distributed by the al-Lujnat al-Ulyā.

Another respondent also emphasized her conformity to the said institution, “I am

convinced that the authorized collector of the al-Lujnat al-Ulyā who determines the

amount of Zakāt is in accordance with the Sunnah and the practice of Rasūl Allāh ((‫ﻮ ﺳﻠﻢ‬

((‫”ﻪﻳﻟﻋ ﷲ ﻰﻟﺼ‬.97

Another respondent who admits observing the procedures laid down by the al-

Lujnat al-Ulyā says, “What I have done in my previous payment of Zakāt is that, I wrote

95
Garay.
96
An Interview with Mr. Badrudin Sendad on August 05, 2005. Mr. Sendad is one of the active payees of
Zakāt to the Āmilīn of al-Lujnat al-Ulyā in Cotabato City.
97
An Interview with Miss Sahada Talumpa on August 18, 2005. Miss Talumpa is one of the
businesswomen in Cotabato City who owns and manages the mini grocery in Cotabato City. She is also the
one who patronize the Zakāt operation of al-Lujnat al-Ulyā.

66
down the calculated amount of Zakāt, which was given to the Āmilīn. The reason why I

did this was to avoid improper giving of my Zakāt based on the standard procedures of

al-Lujnat al-Ulyā following the traditions of Prophet Muhammad ((‫”))ﺼﻟﻰ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬.98

5. Administration of Zakāt Funds and Records

According to religious scholars and to ordinary readers of the Qurān, one would

think that Zakāt is an ‘Ibādah’ or an act of worship, because it is bracketed with Salah in

many places. However, according to Iqbal, Zakāt is collected, recorded and disbursed as

in the case of any tax in modern tax administration.99

It is for this reason that the al-Lujnat al-Ulyā keeps a record. These

documentations assure that all funds and transactions from any kinds of Zakāt is properly

recorded.

In one of his Muhādarah (lecture) at Masjid Abbāsi, one of the biggest mosques

in Cotabato City, the researcher heard Guiafar Sheikh state that “the issuance of receipt in

collecting Zakāt is traceable to the time of Omar ibn Abdul Aziz ((‫))ﺭ ﺿﻲ ﺃﷲ ﻋﻧﻪ‬. When

the bait-al-mal became full of Zakāt, he ordered the wazir (finance) to have a record of

Zakāt collections to avoid corruption and poor management of funds”.

One of the official receipts issued by the al-Lujnat al-Ulyā is the receipt for the

Āmilīn, the so-called Lujna Form No.1. This receipt is issued to all authorized Āmilīn for

the purpose of issuing receipts to all payees upon his or her payment of Zakāt. An Āmil

98
An Interview with Mr. Bajunaid Garay on August 16, 2005. Mr. Garay is one of the businessmen who
owns a bodega of buy and sell agricultural products in Cotabato City.
99
Zafar Iqbal, “Management of Zakāt in Modern Muslim Society” Islāmic Research and Training Institute,
Islāmic Development Bank, Jeddah, Saudi Arabia, 1410H/1989, p.98.

67
does not receive Zakāt without the corresponding issuance of this official receipt.

Likewise, a Muzakki is advised not to give his or her Zakāt without the corresponding

receipt from the Āmil. The receipt has three copies; the original white copy to be

submitted to the Central Office, another is a duplicate yellow copy given to the payee,

and the last one in brown, which remains as the Āmil al-Qaria’s copy. Like any other

receipts, the al-Lujnat al-Ulyā also has a receipt control number to be recorded upon its

release from the office and will be checked properly on the time of submission.

Below is a sample copy of an official receipt issued to the Āmil al-Qaria through

the Āmilul al-Baladiya.

Lujna Form No. 1. Receipt Issued to Zakāt Payee, Issued by the Āmil al-Qaria

Revised Receipt for Payee Old Format of Receipt for Payee

68
 Another receipt is the Lujna Form No. 94-2, the Istimārat-ul-Tahwī-lil-Mālī

(Remittance Advice). This receipt will be issued to the Āmil al-Baladiya to be used upon

remittance of monthly collections. Indicated in this receipt is the place of origin, name of

Āmil al-Baladiya, type of collections, remittance advice no., period of collections, date

remitted and the received stamp. The signatories are the remitting officer i.e. Āmil al-

Qaria and the receiving officer in the Central Office. Below is a sample of a remittance

advice issued to the Āmil al-Qaria.

Form No. 94-2: Remittance Advice Issued to Āmil al-Qaria Upon Remittance of Collection

The third receipt is the

Lujna Form No.3, called

Mustanad (Voucher). This

form will be issued to all

categories of Zakāt recipients

who are entitled to a certain

amount of Zakāt from the central

fund. Information

written in the voucher is the

voucher no., date, payable to,

address, particulars and

the total amount of this voucher.

69
Signatories of this voucher are the chairman of the al-Lujnat al-Ulyā, the treasurer and

the one who received payment. Next page is the example of the Lujna form no.3.

Lujna Form No. 3. Voucher Issued to the Recipients of Zakāt

Example: Voucher Issued to Āmil al-Baladiya

Example: Voucher Issued for Masākin

Another form is the Lujna Form No.94-12 known as Report on Official Receipt.

This form is intended for proper monitoring and evaluation of all receipts given to the

Āmil al-Qaria. The content of this receipt are the month of report, place of origin, date,

beginning balance on hand, issued official receipt, balance of un-issued official receipt

70
and the signature of the Āmil al-Baladiya. An example of the report on official receipt

issued to the Āmil al-Baladiya is found on the next page.

Lujna Form No. 94-12: Report on Official Receipt (For Receipt Monitoring)

The Lujna Form No.5 is known as the General Form. This receipt will be issued

to the Āmil al-Baladiya upon their submission of remittance to the Central Office.

71
Indicated in this receipt are the date, municipality/city, collector, received from, address,

types of Zakāt, total amount and the signature of the receiving officer. An example of the

general receipt issued to the researcher in their submission of Zakāt al-Fitr on November

9, 2005 is found on page 72.

General Form Issued to Āmil al-Baladiya Upon Remittance of Collection

6. Hiring of an Āmilīn (Collectors)

Writing to the Commander of the Faithful, Harun El Rasheed, the greatest king of

his age, the first subject he brought up was that of Zakāt. Abū Youssef (died in 113 A.H.)

said:

O, Commander of the Faithful; give order that only a man of honesty, who is
trustworthy, upright and virtuous and loyal to you and to your subject, should be
selected to collect the Zakāt from all the provinces. Order him to employ such
persons of integrity, acceptable to him, after enquiring about their creeds,

72
 manners and honesty, so that they be competent to collect the Zakāt from the
provinces and bring it over to him.100

To insure that the above-mentioned qualifications of Zakāt collectors are carried

out, the al-Lujnat al-Ulyā appointed Umām perceived to be honest, trustworthy, upright,

virtuous, and religious as collectors of Zakāt in Cotabato City. These Umām underwent

trainings and seminars on how to handle the collection of Zakāt in order to be competent

in their new jobs. After finishing their seminars successfully, the Central Office will issue

them identification cards and authorization letter to collect and distribute Zakāt.

The al-Lujnat al-Ulyā emphasized that these Umām are volunteers to handle

Zakāt. These volunteers are called Āmilīn, based on the saying of Allāh ((‫))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬

“Innamas sadaqātu lil fuqarā, wal Masākin, wal āmilina alayha…”101

According to some Imām interviewed by the researcher, the main reason they

became collectors of Zakāt was because they were the Umām of a mosque in their own

area. In the case of Imām Rengan of Alil Ameer Mosque, he said that: “the reason why I

became Āmil is that upon the establishment of the al-Lujnat Ulyā, the Ulamā selected

Umām of the mosque to become the Āmil, I was an Imām at that time.”102 Ustadh

Abdulwahid Hashim of Cotabato City State Polytechnic Cpllege (CCSPC) mosque holds

the same reason as he said: “I was appointed as one of the collector of al-Lujnat al-Ulya

because of my role as Imām of the Mosque inside CCSPC”.103 Sheikh Farid also shared

100
Dr. S.I. Shahateh, “Management of Zakāt in Modern Muslim Society” Islāmic Research and Training
Institute, Islāmic Development Bank, Jeddah, Saudi Arabia, 1410H/1989, p.58
101
Gayak.
102
An Interview to Ustadh Abdulrahman Rengan on August 16, 2005. Ustadh Abdulrahman is an Āmil and
imam of Masjidel Alil Ameer, Supermarket, Cotabato City.
103
An Interview to Ustadh Abdulwahid Hashim on March 03, 2005. Ustadh Abdulwahid is one of the
Arabic Teachers and Āmil in Cotabato City State Polytechnic College, Cotabato City.

73
the same experience as he said: “I was appointed by the al-Lujnat al-Ulyā because there

was no Āmil in our area but I was the Imām so they selected me as collector of Zakāt.104

However, there are also other cases that a collector is not an Imām but was

recommended or appointed by the leaders or Ulamā. The case of Ustadh Abu Ahmad of

Malagapas is an example. He says: “I was recommended by Alim Sheikh Hanafi Burhan.

Upon his recommendation, I was automatically approved as collector of Zakāt.”105

Ustadh Abiden has also the same position, he said: “I was appointed because our leaders

in Islām selected me and at the same time it’s an Islāmic obligation”. 106 Ustadh Abas also

answered the same as he said: “the chairman in this mosque appointed me and my

assistant Ustadh Ahmad Sabandal”.107

Later on the Umām was replaced by the Āmil al-Qaria, but those Umām who

preferred to remain as collector, were referred to as Imām. According to Sheikh

Abdulkarim, the decision was made on the ground that “it is hard for the Imām to lead the

prayer and at the same time be a collector of Zakāt. So collectors were separated from the

Umām. That led to the creation of the Āmil al-Qaria.”108

In fact, almost every Barangay in the region has one Āmil al-Qaria. Presently,

there are more or less 2, 000 Āmil al-Qaria all over Mindanao. In Cotabato City, there are

around 160 Āmil al-Qaria. There are also full time office staffs, training committees,

104
An Interview to Ustadh Farid Bashier on July 13, 2005. Ustadh Farid is one of an Āmil and Imām of
Inon Mosque at Notre Dame Village, Cotabato City.
105
An Interview to Ustadh Abu Ahmad Abubakar on July 12, 2005. Ustadh Abu Ahmad is one of the
collectors at Malagapas, Cotabato City.
106
An Interview to Ustadh Abiden Usman on August 05, 2005. Ustadh Abiden is one of the collectors of
Zakāt at Masjidel Abbasi, Mabini, Cotabato City.
107
An Interview to Ustadh Abas Salih Kuday on August 17, 2005. Ustadh Abas is one of the collectors of
Masjid al-Motairi, Almonte Extension, Cotabato City.
108
Garay.

74
screening officials, who screen people asking for assistance. The office has a utility

person, driver and a cook because the office staffs spent the whole day of Sundays and

Wednesdays.109

7. Zakāt Recipients and their Share Percentage

The al-Lujnal al-Ulyā distributes the Zakāt according to the Qurānic injunctions,

they are: (1) ‘Fuqarā (the destitute), (2) ‘Masākin’ (the poor), (3) ‘Āmilin Alaiha’ (those

who are deputized to collect Zakāt), (4) “Muallafatu Qulūb (those whose hearts are to be

reconciled), (5) ‘fir-riqāb’ (for the emancipation of slaves), (6) ‘al-Ghārimīn (for

relieving someone from the burden of debt), (7) ‘Fī-Sabīli Allāh’ (in the cause of Allāh)

and ‘Ibn-al-Sabīl’ (wayfarer).

Sheikh Abdulmanan pointed out that the share of each recipient depends on the

needs of every group. Although Allāh ((‫ ))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬mentioned eight groups of people

in the Qurān, it does not mean that the collection be equally divided into eight parts.

Disbursement depends on the needs of any particular group. In the case of al-Lujnat al-

Ulyā, most of the shares are given to the poor and the Masākin. Less was given to the

Muallafatu Qulūbuhum or those newly converted to Islām, the wayfarer and other

categories.110

109
Gayak.
110
Ibid.

75
 Āmil – An Āmil is appointed to collect Zakāt by the al-Lujnat al-Ulyā to

administer the disbursement of Zakāt. There are seven classification111 of Āmil assigned

with their respective position and functions:

1. Al-Hashir ((‫ – ))ﺭﺸﺎﺤﻟﺍ‬a person who gathers the lists of people with Zakātable

wealth and properties.

2. Al-Ārif ((‫ – ))ﻒﻴﺭﻌﻟﺍﻮ‬a person in charged in introducing the Āmil to the group

of people who possessed a Zakātable wealth and properties, if the Amil are not

been so familiar to them. This person must be a leader of a certain tribe or

group of people in a community.

3. Al-Hāsib ((‫ – ))ﺏﺴﺎﺤﺍﻮ‬one who does Zakāt accounting and is responsible for

the assessment of Zakāt.

4. Al-Kātib ((‫ – ))ﺐﺗﺎﻜﻠﺍﻮ‬one who is responsible for the recording of Zakāt.

5. Al-Jābi ((‫ – ))ﻲﺑﺎﺧﻠﺍﻮ‬one assigned to collect the amount of Zakāt.

6. Al-Qassām ((‫ – ))ﻡﺎﺴﻗﺍﻮ‬one who divides the amount of Zakāt to the respective

recipients.

7. Al-Hāfizul Māl ((‫ – ))ﻞﺎﻣﻠﺍﻅﻓﺎﺣﻭ‬one who manages the Zakāt funds.

These people are also entitled to receive a share of Zakāt in the name of Āmil.

But their shares are taken from the Āmil al-Qaria and Āmil al-Baladiya who are also

allotted their own share from the Zakāt collection.

111
__________ Al-Zakāt wa Tathbīqā Tihā al-Mu-āsira Fī Bilādi Bangsamoro (The Implementation of
Zakāt in Bangsamoro Homeland), a booklet researched by the al-Lujnat al-Ulya, Main Office, Campo
Muslim, Cotabato City, 11 Muharram 1425 hijrah/ 2 March, 2004, p.23.

76
 Based on the shares percentage distribution outlined by the al-Lujnat al-Ulyā, the

1/8 of total collection is distributed as follows: 50% for Āmil al-Qaria, 30% for Āmil al-

Baladiya and 10% to the Board of Directors and the Executive Officers. Table 3 below

shows example on how 1/8 of the total collection is distributed to the said officers.

Table No.3
DISTRIBUTION OF SHARE PERCENTAGE FROM 1/8 OF TOTAL
COLLECTION DISTRIBUTED TO ĀMIL AL-BALADIYA, ĀMIL AL-QARIA,
BOARD OF DIRECTORS AND EXECUTIVE OFFICERS

Amount 1/8 of Total Āmil Āmil BOD &

Collected Collection al-Qaria al-Baladiya Executive
Officer
1/8 50% 30% 10%
25.00 3.13 1.56 .94 0.63
50.00 6.25 3.13 1.88 1.25
75.00 8.38 4.69 2.81 1.88
100.00 12.50 6.25 3.75 2.50
125.00 15.63 7.81 4.69 3.13
150.00 18.75 9.38 5.63 3.75
175.00 21.88 10.94 6.58 4.38
200.00 25.00 12.50 7.50 5.00
225.00 28.13 14.00 8.44 5.83
250.00 31.25 15.83 9.38 8.25

The respondents from the collectors gave different versions on the determining of

their shares. The Āmil al-Qaria informant says he only received a minimal share “as

before it was Sumūn (12.5%), for instance for every eight thousand pesos (P8, 000.00)

there is 12.5 % equivalent to one thousand pesos (P1, 000.00) for us.”112 Ustadh Abas

Salih Kuday, Assistant Āmil al-Qaria of Masjid al-Motairi, Almonte Extension, Cotabato

City, learned from Ustadh Ahmad Abdulsamad, their over-all collector, that their share is

112
Rengan.

77
Sumūn, for example for every one thousand pesos (P1, 000.00) there is one hundred

pesos (P100.00) for them.113

Another respondent also says that of the 1/8 of total collection, 50% of will go to

the Āmil al-Qaria and 30% will go to Āmil al-Baladiya.114 For every four thousand pesos

(P4, 000.00) there is two hundred fifty pesos (P250.00) is the share percentage of Ustadh

Abedin.115

Sheikh Farid, one of the Āmil al-Qaria assigned at Inon Mosque in Notre Dame

Village, Cotabato City, said that 30% of 1/8 is his monthly share for every remittance116

for one month. Ustadh Abu Ahmad Abubakar, a Āmil al-Baladiya of District IV,

Malagapas, Cotabato City, says that “for the amount of more than one hundred thousand

pesos (P100, 000.00), more than three thousand pesos (P3, 000.00) was his share.”117

However, these Āmilīn or collectors of Zakāt although receiving little amount of

share were still satisfied and contented with their tasked as collector. One respondent says

“Insha Allāh (By the Will of Allāh), because of Islām whatever amount my share is

enough as we do not rely on this”.118 Another one says “Oh! Insha Allāh! Even if I

received nothing, I’m satisfied because it fulfills a pillar of Islām, if not so, then I would

113
Kuday.
114
Hashim.
115
Usman.
116
An Interview to Ustadh Farid Bashier on July 13, 2005. Ustadh Farid is one of an Āmil and Imām of
Inon Mosque at Notre Dame Village, Cotabato City.
117
An Interview to Ustadh Abu Ahmad Abubakar on July 12, 2005. Ustadh Abu Ahmad is one of the Āmil
al-Baladiya of District IV base in Malagapas, Cotabato City.
118
Rengan.

78
have refused to work”.119 Another also said: “Alhamdulillah, I am satisfied because it is a

part of Islām”.120

Some Āmilīn believed that doing this task is obeying Allāh’s commandment and

extending help to those in needs. Ustadh Abdulwahid explained that even though he is

not satisfied with his share, he strongly believed that by collecting Zakāt, there is a

reward from Allāh ((‫))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬. He further emphasized that “in giving Zakāt, one

must obey the instruction of Allāh ((‫”))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬.121 Ustadh Kuday also said: “even

though nothing is given to me, what is important is that I can extend help to those in

needs.”122

These Āmilīn are inspired by the reward of Allāh ((‫ ))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬for their

services in the proper implementation of Zakāt. For them, their reward is more than any

amount of money they received as share. Relative to their claims, Rafi' ibn Khadij

narrated:

I heard the Apostle of Allāh ((‫ ))ﺼﻟﻰ ﷲ ﻋﻳﻪ ﻮ ﺳﻠﻢ‬say: The Āmilīn who collects
Sadaqat (Zakāt) in a just manner is like him who fights in Allāh's path till he
returns home.123

119
Abubakar.
120
Usman.
121
Hashim.
122
Kuday.
123
__________ Al-Zakāt wa Tathbīqā Tihā al-Mu-āsira Fī Bilādi Bangsamoro (The Implementation of
Zakāt in Bangsamoro Homeland), Cit. Sunan of Abu-DawoodHadith 2930 Narrated by Rafi' ibn
Khadij, a booklet researched by the al-Lujnat al-Ulya, Main Office, Campo Muslim, Cotabato City, 11
Muharram 1425 hijrah/ 2 March, 2004, p.22.

79
 Fuqarā & Masākin - The poor and needy Muslims are given financial support for

their daily household expenses, schooling, medical and geriatric needs. Al-Lujnat al-Ulyā

maintains and updates a register of deserving cases. Staff and volunteers screen Zakāt

recipients in the categories so as to ensure that their rights and eligibility are fulfilled.

Abū Yusuf Zufar and some Malikites define the poor as the person whose income

is not enough to satisfy his basic needs, or whose income is below the level of Nisāb. On

the other hand, needy (Miskīn) means the person who has no income and property at all.

But, Shafi-es and Hanafis argue just the reverse and say that the poor has no income and

property and the needy has insufficient income to satisfy his needs. Some scholars like

Hamidullah claim that the concept of Miskīn includes non-Muslim needy as well.124

Sheikh Abdulkarim emphasized that there are characteristics of poor and needy as

declared by Dar al-Iftah in Cotabato City. He said “a poor and needy who is a drunkard,

a thief or a gambler is not permissible as recipient of Zakāt. A smoker does not belong to

a poor. A poor and needy who do not pray five times a day can recieve Zakāt after those

observant of daily prayers.” He further emphasized that the al-Lujnat al-Ulyā is

following the rulings given by the Dar al-Iftah.

The shares percentage distribution allotted for Fuqarā/Masākin is 48%; out of

which emergency assistance/handicaps takes 36% and 16% for hospitalization taken from

the 1/8 of the total collection. This is shown in Table 4.

124
Sabahaddin Zaim, “Management of Zakāt in Modern Muslim Society”, Islāmic Research and Training
Institute, Islāmic Development Bank, Jeddah, Saudi Arabia, 1410H/1989, p.108.

80
 Table No.4
DISTRIBUTION OF SHARE PERCENTAGE FROM 1/8 OF TOTAL
COLLECTION FOR FUQARĀ/MASĀKIN, EMERGENCY
ASSISTANCE/HANDICAPS AND HOSPITALIZATION
Amount 1/8 of Fuqarā/ Emergency Hospitali-
Collected Total Masākin Assistance zation
Collection /Handicaps
1/8 48% 36% 16%
25.00 3.13 1.50 1.13 0.50
50.00 6.25 3.00 2.25 1.00
75.00 9.38 4.50 3.38 1.50
100.00 12.50 6.00 4.50 2.00
125.00 15.63 7.50 5.63 2.50
150.00 18.75 9.00 6.75 3.00
175.00 21.88 10.50 7.88 3.50
200.00 25.00 12.00 9.00 4.00
225.00 28.13 13.50 10.13 4.50
250.00 31.25 15.00 11.25 5.00

The other shares percentage distribution allots 60% for food maintenance, 20%

for Central Offices, 10% for operational expenses and 10% for contingencies all taken

from 4/8 of the total collection shown in Table 5.

Table No.5
DISTRIBUTION OF SHARE PERCENTAGE FROM 4/8 OF THE TOTAL
COLLECTION FOR FOOD MAINTENANCE, CENTRAL OFFICES,
OPERATIONAL EXPENSES AND CONTINGENCY
Amount 4/8 of Food Central Operati- Contin-
Collected Total Mainte- Offices onal gency
Collection nance Expenses
4/8 60% 20% 10% 10%
25.00 12.50 7.50 2.50 1.25 1.25
50.00 25.00 15.00 5.00 2.50 2.50
75.00 37.50 22.50 7.50 3.75 3.75
100.00 50.00 30.00 10.00 5.00 5.00
125.00 62.50 37.50 12.50 6.25 6.25
150.00 75.00 45.00 15.00 7.50 7.50
175.00 87.50 52.50 17.50 8.75 8.75
200.00 100.00 60.00 20.00 10.00 10.00
225.00 112.50 67.50 22.50 11.25 11.25
250.00 125.00 75.00 25.00 12.50 12.50

81
 Fī Sabīl Allāh – According to Abū Zahra: “Some proponents of the Shafi’ites

disbursed Zakāt to those who are fighting for the sake of Allāh and for those who are

commissioned to defend the Muslim borders.”125 In Mindanao, there is a group of

Mujahidīn who struggle in the way of Allāh ((‫ ))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬for the defense of Islām, the

Bangsamoro people and their homeland. Therefore, as mentioned in the Qurān “alms are

for…the way of Allāh…” some share of Zakāt are given to these Mujahidīn.

However, according to Abū Zahra126: “Some proponents of the Shafi’ites and

Hanbalis scholars held the view that this type of money is not to be given to those who

are fighting for the cause of Allāh ((‫ ))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬or defending the borders unless they

are poor”. However Abū Zahra is of the view that, “this category is not to be treated

independently. It is proper to comply with the opinion of the majority of jurists who hold

that these people should receive their share of the Zakāt even if they are rich on the

grounds that they have qualified for it by reason of taking part in a holy war in the way of

Allāh”.127

The al-Lujnat al-Ulyā holds the rulings of the majority jurists that these

Mujahidīn should receive their share in the Zakāt regardless of their economic status

because they are mentioned in the Qurān as one of the eight categories of Zakāt

recipients. Their place in the Qurān is found in Sūrat al-Taubah verse sixty, the phrase

“in the way of Allāh” is in the seventh category of Zakāt beneficiary.

125
_____________, “Management of Zakāt in Modern Muslim Society”, Islāmic Research and Training
Institute, Islāmic Development Bank, Jeddah, Saudi Arabia, 1410H/1989, p.72.
126
Mohamed Abu Zahra, “Liwaa Al-Islām” magazine, Issue No. 11, Vol. IV, Rajab 1370 A.H. (April 1951
A.D.), p. 840-41.
127
_____________, “Management of Zakāt in Modern Muslim Society”, Islāmic Research and Training
Institute, Islāmic Development Bank, Jeddah, Saudi Arabia, 1410H/1989, p.72.

82
 The phrase “in the way of Allāh” was interpreted by some jurists as referring to

all men serving the interests of Muslims. They permitted expenditure on this account out

of Zakāt fund.128

The share percentage distribution for the 7th beneficiaries is 60%, provincial is

20%, municipal is 10% and barrio expenses is 10% taken from the 2/8 of the total

collection. Table 6 shows the following distribution:

Table No.6
DISTRIBUTION OF SHARE PERCENTAGE FROM 2/8 OF TOTAL
COLLECTION DISTRIBUTED TO 7TH BENEFICIARIES, PROVINCIAL
OFFICE EXPENSES, MUNICIPAL OFFICE AND BARRIO OPERATIONAL
EXPENSES

Amount 2/8 of 7th Provin- Municipal Barrio

Collected Total Benefi- cial Office Opera-
Collec- ciaries Office Expenses tional
tion Expenses Expenses
2/8 60% 20% 10% 10%
25.00 6.25 3.75 1.25 0.36 0.36
50.00 12.50 7.50 2.50 1.25 1.25
75.00 18.75 11.25 3.75 1.88 1.88
100.00 25.00 15.00 5.00 2.50 2.50
125.00 31.25 18.75 6.25 3.13 3.13
150.00 37.50 22.50 7.50 3.75 3.75
175.00 43.75 26.25 8.75 4.38 4.38
200.00 50.00 30.00 10.00 5.00 5.00
225.00 56.25 33.75 11.25 5.63 5.63
250.00 62.50 37.50 12.50 6.25 6.25

The four other categories of Zakāt mentioned in the Qurān such as the Muallaf,

Riqāb, Ghārimin and Ibn-is-Sabīl do not have specific share percentage in the Zakāt. It is

because these categories have no permanent recipients or rare in Cotabato City. However,

128
Ibid.

83
the al-Lujnat al-Ulyā has also prepared contingency funds for the reservation of these

categories in case the needs arise.

Muallaf – The Muallaf refer to those whose hearts are newly reconciled towards

Islām, in other words – converts to Islām. This group receives a share of the Zakāt at al-

Lujnat al-Ulyā so that they will be supported in becoming good practicing Muslims. In

the city, the presences of the so-called “Balik Islām” are few compared to other areas in

the Philippines particularly Luzon and Visayas. Hence, they received an amount of Zakāt

from the central fund of the al-Lujnat al-Ulyā according to the finance officer of the said

institution.

Riqāb – Some parts of Zakāt should be paid to provide freedom to slaves and to

relieve the debtor from his debt. According to some jurists, the Muslim who wants to free

slaves can also benefit from Zakāt income. Some scholars like Rashid Rida and

Mahmoud Shaltout argue that, to provide freedom and independence to the colonized

nations can also be included into this category. But Qardawi holds the view that this kind

of expenditure should be in the category of way of Allāh (Fī Sabīl Allāh).129

In Cotabato City, slavery has been totally eradicated as of this time. It only

existed in the past especially in the time of Sultan Kudarat when prisoners of war or

captives became slaves of the Sultan or the Datu (Ruler).

Ghārimīn – Some of the jurists argue that Zakāt income can be used to pay the

debt of a Muslim.130 In this category, the al-Lujnat al-Ulyā lends certain Muslim families

in Cotabato City in the form of entrepreneurship. Sheikh Abdulmanan Tabara of al-

129
Zaim, p.109.
130
Ibid.

84
Lujnat al-Ulyā pointed to one example, the case of a certain widow at Tukananes,

Cotabato City who was loaned capital in order to establish a sari-sari store. Another is the

case of a certain farmer in Tapayan, Sultan Kudarat, Maguindanao who was extended

capital for poultry raising. The Sheikh mentioned many cases in which al-Lujnat al-Ulyā

offers capital to the trusted and depressed families specially the victims of war.

Ibni al-Sabīl – Wayfarer. Some jurists have broader interpretation of this

category. Shafī-e’s, for example, are inclined to such a view. Scholars like Rashid Rida

argue that even orphans can be included in this category. According to Shafī-e’s, Zakāt

income should be equally distributed among the above-mentioned eight groups.131 The

al-Lujnat al-Ulyā however, disburses Zakāt under the category of ibni al-sabil (wayfarer)

only in the cases of stranded travelers from a certain far provinces or municipalities.

Students who study abroad and facing difficulties in terms of air tickets and pocket

money also receive Zakāt share under this category.

There are, however, limitations to disbursement and empowerment. For instance,

the amount disbursed is very much dependent on the amount of Zakāt collected. Zakāt

collection has continued to increase over the years albeit at a marginal rate. The situation

can reach a critical point if Zakāt collection shrinks while the number of people needing

help increase.

131
Ibid.

85
 Figure No.2: Value Distribution of Zakāt Total Collection

2/8 (25%) Offices 1/8 (12.5%) Zakāt Collectors

1/8 (12.5%) poor/needy

4/8 (50%) Office Maintenance & Operation

Legend:
Amil al-Baladiya 50%, Amil al-Qaria 30%, Board of Directors & Executive Officers 10%

Fuqarā/Masākin 48%, Emergency Assistance/Handicaps 36%, Hospitalization 16%

Food Maintenance 60%, Central Offices 20%, Operational Expenses 10%, Contingency

7th Beneficiary 60%, Provincial Office Expenses 20%, Municipal Office Expenses10%,
Barrio Operational Expenses 10%

To summarize, the disbursement of Zakāt collection, figure No.1 shows the value

distribution of the total amount of Zakāt collections and the share percentage of recipients

from each value. The total collection of Zakāt is clustered into four-value distribution.

The first cluster is one eight (1/8) or 12.5% of the total collection to be

distribute to Āmil al-Baladiya (30%), Āmil al-Qaria (50%) and Board of Directors –

Executive Officers (20%). Another cluster of one eight (1/8) or 12.5% of the total

collection is distributed to the Fuqarā/Masākin (48%), Emergency Assistance/Handicaps

(36%) and Hospitalization (16%). The third cluster is four eight (4/8) or 50% of the total

collection in which 60% are distributed for food maintenance, 20% for central offices,

10% for operational expenses and another 10% for contingency. Lastly, the cluster of two

86
eight (2/8) or 25% of the total collection is distributed to 7th beneficiary (60%), provincial

office expenses (20%), municipal office expenses (10%) and barrio operational expenses

(10%).

It is noticed that the 3rd cluster distribution is higher as compared to other which is

equivalent to 50% of the total Zakat collection, followed by 4th cluster which amounts to

2/8 or 25% of the total amount of Zakāt collection.

87
 Chapter VI

THE DEVELOPMENTS OF AL-LUJNAT AL-ULYĀ

Since its creation in 1994 to date, the al-Lujnat al-Ulyā has made significant

strides in the management of Zakāt in accordance with the Qurānic injunction and the

traditions of Prophet Muhammad ((‫))ﺼﻟﻰ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬. These various developments are

evident in the numbers of Zakāt payees and recipients, collections and disbursement,

affiliated mosques, Āmilīn and public acceptance.

1. Number of Zakāt Payee

The Muslim populations in Cotabato City constitute only 99, 565 out of 161,

517132 of the total population based on the 2000 census. As predicted, the population will

increase by 3, 900 persons annually and is expected to double by year 2029 if the

population growth rate (2.38 percent) will not change within the said period.133

Based on the above figure, only 10% of the total Muslim population of Cotabato

City gives their Zakāt to the al-Lujnat al-Ulyā. It means that 9, 956 persons out of 99,

565 Muslim population are active or, at least, give their Zakāt to the Āmil al-Qaria. The

respondent from al-Lujnat al-Ulyā did not specify whether the ten percent Muzakki has

increased or decreased from year 1994 to date.

The above assumption on the percentage of people who give their Zakāt to the al-

Lujnat al-Ulyā was confirmed by Sheikh Abdulmanan:

132
Census 2000, National Statistic Office, May 1, 2000, Cotabato City, p.8.
133
http://www.census.gov.ph/data/pressrelease/2002/pr02126tx.html.

88
 Perhaps, we only collected almost 10%. If one hundred percent of the
Bangsamoro people here in Cotabato City adhere to the policy of the al-Lujnat
al-Ulyā, we can collect millions of Zakāt. But, al-Lujnat al-Ulyā is collecting
only tens of thousands. However it’s better than before when almost no amount
was given for Zakāt. Before, people utilized their Zakāt for Kanduli, during the
month of Muharram, for building mosques or Madrasah. These acts of
expending and giving Zakāt were all incorrect, that is, not in accordance with the
will of Allāh ((‫))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬.134

According to Sheikh Abdulkarim, more or less two hundred thousand (200, 000)

people are giving their Zakāt to the al-Lujnat al-Ulyā.135 This figure covers the total

number of people from different provinces and municipalities in Mindanao.

However, Sheikh Abdulkarim affirmed, “since the Bangsamoro people started to

understand the concept of Zakat, there is a significant increase of collection year by

year”.136 The increase of collection year by year means a corresponding increase of Zakāt

payees. Sheikh Guiafar Ali also confirmed that there is a good response from the Muslims

and that there is also a good development in collecting Zakāt.137

The continued existence of al-Lujnat al-Ulyā since 1994 is the best example of

these developments. It points to the sustained support from the Muslim masses, otherwise

it would not have been able to exist for twelve years.

2. Number of Recipients

Now that al-Lujnat al-Ulyā has become known to many Bangsamoro, they now

go the office where they are given whatever available assistance intended for those in

134
Gayak.
135
Garay.
136
Ibid.
137
Ali.

89
need, like the poor.138 So far, the office has only assisted about fifty thousand people for

2005. Last 2004, in Cotabato City alone, there are about ten thousand recipients of

Zakāt.139

Sheikh Guiafar, on the other hand, did not give an exact figure of how many

people received Zakāt. He stressed that it depends upon the number of needy people who

go to al-Lujnat al-Ulyā to ask for assistance.140 Sheikh Abdulkarim expressed his view

that the more Zakāt are collected, the more people will receive benefits.141

While at the office of the al-Lujnat al-Ulyā, the researcher observed about thirty

persons, including women, whom he believed were asking assistance from the al-Lujnat

al-Ulyā. An Imām from the municipality of Sultan Kudarat also told the researcher that

among the religious offices (Dar al-Iftah, al-Lujnat al-Masāguid, al-Ihsan Foundation

etc.) in Cotabato City, al-Lujnat al-Ulyā is the most142popular office for people asking for

assistance.

3. Zakāt Collections

As noted, the amount of Zakāt annual collection continues to grow as a result of

the Muslim’s growing awareness of his responsibility towards the third pillar of Islām.

This is shown from the data provided by collectors themselves.

138
Gayak.
139
Ibid.
140
Ali.
141
Garay.
142
An Informal Discussion with Imām Datu Kinog Mastura on August 16, 2005. Imām Datu Kinog
Mastura is an Imām and Āmil of Masjid Bilal, Salimbao, Sultan Kudarat, Maguindanao.

90
 Imām Abdulrahman of Masjidil Alil Ameer claims it is possible to collect more

than twenty thousand pesos (P20, 000.00) in the month of Muharram. 143 Muharram is

the Muslim New Year and, at the same time, a month of Zakāt. During the month of
144
Ramadhan, he could collect more or less forty thousand pesos (P40, 000.00).

However, he said that his collection decreased because of the economic crises. 145 This

high collection is possible because the area where he was assigned is the center of the

market of Cotabato City, and many businessmen pay their Zakāt to him.

Ustadh Abiden is not an Imām but an Āmil or collector of the Masjidil Abbasi at

Mabini, Cotabato City. This area, where the mosque is located, is commonly known as

the Town area, another center of Muslim businessmen. The mosque attracts hundreds of

worshippers in the five times daily prayer. Because of this, he could collect Zakāt as

much as seven thousand pesos a month. During the month of Ramadhan, he could collect

Zakāt amounting to more than one hundred thousand pesos (P100, 000.00).

Ustadh Abdulwahid could collect Zakāt amounting to ten thousand pesos (P10,

000.00) during the month of Ramadhan for Zakāt al-Fitr only.146 If he were to add the

Zakāt of salaries of more or less 50 employees, the collection would total at least twenty

thousand five hundred for the same month. His collection is less than the others because

he was only tasked to collect the Zakāt of the Muslim professionals inside the school

campus. Sometimes, a few students would also give their Zakāt to this Imam.

143
Rengan.
144
Ibid.
145
Ibid.
146
Hashim.

91
 Sheikh Farid has a much lesser collection than others because he is assigned in a

Christian majority area. It is possible to collect only an amount of more than nine

thousand pesos (P9, 000.00) during the month of Ramadhan.147 His monthly collection

fluctuates because most of the residents in this area are poor and their income falls below

the level of minimum amount of Zakātable income.

Ustadh Abas Salih Kuday is a non-Imām but an Āmil of Masjidil al-Motairie in

Almonte Extension, Cotabato City. This is a Muslim populated area where the mosque

can accommodate hundreds of worshippers. The regular Jama’a (worshipper) is only

between 70 to 80 for daily prayers. In this Mosque, Ustadh Abas could collect Zakāt

amounting to more than twenty one thousand pesos (P21, 000.00)148 during the month of

Ramadhan. His highest collection occurs during the month of Ramadhan and the month

of Muharram. 149

Imām Ahmad H. Salih is both an Āmil and Imām of the Bailaga Mosque in Kakar,

Cotabato City. This is also a Muslim populated area. However, most of the residents are

farmers; therefore, the minimum amount of Zakāt, mostly Zakāt al-Fitr is collected.

According to him, the amount of Zakāt he collected during the month of Ramadhan is

more or less six thousand pesos (P6, 000.00) only150.

147
Bashier.
148
Kuday.
149
Ibid.
150
An Interview with Imām Ahmad H. Salih on August 26, 2005. Imām Ahmad is a collector of al-Lujnatul
Ulya assigned at Bailaga Mosque, Kakar, Cotabato City.

92
 Ustadh Muhamadali Abdulsamad, a collector of Tamontaka mosque, Cotabato

City collected Zakāt amounting to twelve thousand pesos (P12, 000.00)151 during the

month of Ramadhan.

Another collector, Mr. Nasrudin Menang, an Āmil of Masjid al-Borhan, Gen.

Luna St., Cotabato City, who is neither an Ustadh or Imām, is assigned to a well-known

mosque for students and professionals. Appointed as collector last year, his Zakāt

collection amounted to thirty six thousand pesos (P36, 000.00)152 during the month of

Ramadhan.

Ustadh Abū Ahmad collected from the Āmil al-Qaria more than one hundred

thousand pesos (P100, 000.00)153 in the last month of Ramadhan 2004. As to the

monthly collection, Ustadh Abu Ahmad said there was no fixed or maintained amount

because of the crises mentioned earlier. He added that sometimes the farmers engage in

credit upon the start of their farming to be paid after harvest period. So, it happened that

after the payment of the said credit, the amount left for the farmer does not reach Nisāb

which make him exemption from giving Zakāt.

Ustadh Ahmad Abdulsamad, is also an Āmil al-Baladiya of District V, Super,

Cotabato City. He said that the amount of Zakāt collected from his Āmil al-Qaria in

different Barangays reached more than three hundred thousand pesos (P300, 000.00)154

151
An Interview with Ustadh Muhamadali Abdulsamad on March 10, 2005. Ustadh Abdulsamad is an Āmil
of Tamontaka Mosque, Cotabato City.
152
An Interview with Mr. Nasrudin Menang on July 19, 2005. Mr. Nasrudin is one of the collectors of al-
Lujnat al-Ulyā assigned in Masjid al-Borhan, Gen. Luna St., Cotabato City.
153
Abubakar.
154
Ibid.

93
during the month of Ramadhan. Ustadh Ahmad claimed his district ranked first in terms

of Zakāt collections remitted to the office of the al-Lujnat al-Ulyā.

Table No.7
Zakāt Collected by the Āmilīn on the Month of Ramadhan
(2004) in Cotabato City

Ramadhan
Imām/Āmil Mosque/ District Collection
Area (2004)
Ust. Ahmad Abdulsamad Dist. V V P300,000.00
Ust. Abu Ahmad Abubakar Dist. IV IV 100, 000.00
Ust. Abiden Usman Abbasie III 100, 000.00
Imām Abdulrahman Rengan Alil Ameer V 40, 000.00
Mr. Nasrudin Menang Al-Borhan III 36, 000.00
Ust. Abas Salih Kuday Motairie VI 21, 000.00
Ust. Muhamadali Abdulsamad Tamontaka IV 12, 000.00
Ust. Abdulwahid Hashim CCSPC III 10, 000.00
Imām Farid Basheir Inon IV 9, 000.00
Imām Ahmad H. Salih Kakar IV 6, 000.00
TOTAL P634,000.00

Table 7 sums up the collection of the ten respondents authorized by the al-Lujnat

al-Ulyā. It is noted that most of the collectors or the Āmil al-Qaria and the Āmil al-

Baladiya collected a determined amount of Zakāt only during the month of Ramadhan.

Ramadhan is the period where many people are giving their Zakāt, mostly Zakāt al-Fitr.

Only one collector in the person of Imām Abdulrahman specified his monthly collection.

There are only two Āmil al-Baladiya interviewed covering District IV and V with

a total collection of four hundred thousand pesos (Php400, 000.00). In Ramadhan 2004,

the sums of Zakāt collections of Āmilīn of the eight Mosques interviewed collected a total

amount of two hundred thirty four thousand pesos (Php234, 000.00). This amount of

94
Zakāt is only collected from eight (8) of the 160 total number of Mosques in Cotabato

City officially affiliated to the al-Lujnat al-Ulyā. It is assumed that the remaining 152

Mosques which were not interviewed will collect six thousand pesos (Php6, 000.00) only

a minimal amount base on (see table 7) the collection of Imām Ahmad H. Salih of Kakar

Mosque. If 152 Mosques can collect a minimum of Php6, 000.00 each, there will be

about Php912, 000.00 collections from the said remaining Mosques. To add these 2005

collections, there will be approximately Php1, 146, 000.00 as general total of Zakāt in

Cotabato City alone. The researcher made such conclusion based on the total collection

of eight interviewed Āmīl al-Qaria.

In an interview, however, Sheikh Guiafar confirmed as far as he could remember,

that the total collection reached the amount of 12 million since 2001.155 He further said,

“There is a very great increase in the number of persons who give their Zakāt to the al-

Lujnat al-Ulyā.156” Sheikh Guiafar was transferred from al-Lujnat al-Ulyā to another

office in Cotabato City since the year 2001. This means that the total amount referred to

by Sheikh Guiafar was the collection in year 2001; therefore, there is an interval of four

years at the time of the interview. It is expected that after four years intervals, there

would have been a significant increase from 12 million collections in the year 2002 –

2005.

This 12 million is the entire al-Lujnat al-Ulyā collection covering different

provinces and municipalities in Mindanao. According to Sheikh Abdulkarim, among

155
Ali.
156
Ibid.

95
these provinces or areas covered by the al-Lujnat al-Ulyā, Cotabato City leads in terms of

collection and public acceptance.

4. Number of Affiliated Mosques

According to Sheikh Guiafar, there are about 160 mosques in Cotabato City157

that are actively affiliated and submit Zakāt collections to the al-Lujnat al-Ulyā. This

figure was based in the year 2001, a year before he was transferred from al-Lujnat al-

Ulyā to another office in Cotabato City.

From the year 2001 to 2004, there was a great increase in the number of mosques

affiliated to the al-Lujnat al-Ulyā. According to Sheikh Abdulmanan, “Before, when we

were asking the help of the Imām, whom we assigned as collector, we have more or less

200 mosque affiliates within the City. There were also some changes in the collector for

Zakāt. Because the Umām are too busy in their assignment in the Mosque, we decided to

hire collectors.”158

5. Authorized Āmilīn (Collectors)

With regards to the number of authorized Āmilīn in Cotabato City alone, there are

at least 160 collectors.159 Before, the number of collectors depended on the number of

mosques and their respective Imām.160 Sheikh Abdulkarim, instead, based his collectors

on the number of Barangays.161 However, his idea is not what is actually happening. It

157
Ibid.
158
Gayak.
159
Ibid.
160
Ali.
161
Garay.

96
is observed that the collectors of the al-Lujnat al-Ulyā are based on the number of

mosques, not the Barangay. Cotabato City has 37 Barangays, therefore, there would be

only 37 collectors excluding the 8 District collectors or Āmilul al-Baladiya.

6. Public Awareness and Acceptance or Response

According to Ustadh Mustapha Salih, Chairman of the Department of Islāmic

Studies in CCSPC, promoting Islāmic awareness in Cotabato City is gaining ground as

shown by the number of people in the mosque every Friday. 162 Ustadh Norodin Husain,

Instractor of High School Department at Mahad Kutawato Islamie, Cotabato City, also

emphasized that Islāmic awareness is growing among some students practicing the basic

tenets of Islām, like prayer, five times a day.163 Little by little, Islāmic awareness has

increased in Cotabato City.164

The researcher found out that there are Muslim residents in Cotabato City who

have accepted and understood the concept and practice of Zakāt as implemented by the

al-Lujnat al-Ulyā. This is based on the positive response of different respondents from

the al-Lujnat al-Ulyā, Dar al-Iftah, Ulamā, professionals, collectors as well as the

recipients of the Zakāt. The researcher was surprised to know that even the traditional

recipients and collectors of Zakāt believed that the al-Lujnat al-Ulyā’s implementation of

Zakāt is correct.

162
An Interview with Ustadh Mustapha Salih on July 22, 2005. Ustadh Mustapha is a Professor and
Department Chairman of Islāmic Studies, CCSPC, Cotabato City.
163
An Interview with Ustadh Abdulmonaim Ebrahim on July 12, 2005. Ustadh Ebrahim is one of the
professors at Cotabato City State Polytechnic College, Cotabato City.
164
An Interview with Ustadh Norodin M. Husain on July 21, 2005. Ustadh Norodin is a Instructor at
Mahad Kutawato Islamie, Cotabato City.

97
 According to Sheikh Guiafar, before the establishment of this al-Lujnat al-Ulyā as

an institution, they collected only 1½ million pesos. When it was established

institutionally, the first year of Ramadhan, the Zakāt al-Fitr collected was 2 million and

then a year later rose to 6 million, 8 million and lastly, 12 million in the year 2001. This

good response from the public was due to the assurance that their Zakāt would be given

to the proper recipients.165

Sheikh Abdulmanan also confirmed the positive response of the Bangsamoro

people. He added that since the Bangsamoro are a religious people, when they

understood that the al-Lujnat al-Ulyā was after the correct implementation of Zakāt, the

people positively responded to this institution.166 Based on observations, it seems that

people’s level of understanding of the importance of Zakāt has continuously increased,

compared to the previous experiences where people did not understand it thoroughly.

Everything that is not understand very well, cannot work satisfactorily.167

This positive acceptance and response gained by the al-Lujnat al-Ulyā was

mainly because of the supportive efforts by the Ulamā and Ustadh through their Khutba

in the mosques. An example is Ustadh Mustapha, one of the Ālim who graduated from

Al-Adzhar University and now an active Khatib in Cotabato City. He confirmed:

I told them that they have to pay the Zakāt in the institution established by the al-
Lujnat al-Ulyā that will serve all the poor, the needy and other recipients
mentioned in the Qurān. I told them that it is an obligation of all Muslims who
have money or property to give their Zakāt to eight classes of people mentioned
in the Holy Qur’an. Now, that we already have an institution, it is then obligatory
for us to pay our Zakāt to this institution.168

165
Ibid.
166
Gayak.
167
Ibid.
168
Salih.

98
 Khatib Ustadh Abdulmonaim, an instructor of Islāmic Studies in CCSPC at the

same time an active Ustadh in terms of delivering sermon on the topic of Zakāt and the

al-Lujnat al-Ulyā, says:

I think it is very important that an Ustadh gives emphasis on Zakāt because this is
obligatory, in Arabic called Wajib. Meaning, if you do it, you have a reward from
Allāh ((‫ ))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬and you will enter paradise. If you abandon it, meaning,
not doing Zakāt, definitely you have a punishment. If you are going to give an
example, Islām is like a house, if it loses one post, it cannot stand well. It means
Zakāt is necessary for a Muslim. It is not allowed not to give Zakāt because this
is for the poor people. For instance, in Saudi Arabia, their government decided
where and who to give their Zakāt, sometimes even outside Saudi Arabia. I think
Zakāt is a Muslim responsibility.169

As a result of these efforts, people learned to practice Zakāt in accordance with

the teachings of Islām. The Muslims are now inclined to give their Zakāt as implemented

by the al-Lujnat al-Ulyā. Mr. Badrudin Sendad, one of the active payees of Zakāt to the

Āmilīn, says, “I give Zakāt based on the amount of income that I have. If my income

reaches the Nisāb, I immediately give Zakāt through the al-Lujnat al-Ulyā.170 Other

respondents like Miss Sahada Talumpa and Mr. Bajunaid Garay, both

businessman/woman actively giver of institutionalized Zakāt, affirmed the same. They

became aware of Zakāt from the sermons of the Khatib during Friday prayers.

In the same way, professionals upon learning the institutionalization of Zakāt led

by the al-Lujnat al-Ulyā gave their Zakāt to the said institution despite paying taxes to

the Philippine Government. Miss Romena, an employee of the Department of Social

Work and Development (DSWD) said: “Sure, as a believer of Islām and law abiding

169
Ebrahim.
170
An Interview with Mr. Badrudin Sendad on August 05, 2005. Mr. Sendad is one of the active payees of
Zakāt to the Āmilīn of al-Lujnat al-Ulyā in Cotabato City.

99
citizen, I am giving Zakāt to the al-Lujnat al-Ulyā”. 171 Mr. Faisal Dacungan, a teacher in

one of the private schools in Cotabato City, also said: “of course, I give Zakāt in addition

to paying income tax to the government”.172 Mr. Zakal Tagadaya, a professor of Islāmic

Studies at CCSPC, strongly answered as he said: “Yes! I pay Zakāt because it is my

obligation as a Muslim”.173 Mr. Thong Amino, a Principal of Jay Marquez National High

school, Cotabato City, also answered the same: “Yes! We have to pay Zakāt because it is

obligatory for a Muslim and also to Allāh ((‫))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬. So aside from paying income

taxes to the government, we are also giving Zakāt”.174

Likewise, the al-Lujnat al-Ulyā has also gained recognition in principle from the

office of the Dar al-Iftah, a group of Ulamā who give rulings on matters of religion,

which do not have clear injunctions either from the Qurān or the Hadith. When asked

whether they are aware of the implementation of the al-Lujnat al-Ulyā, respondents from

this office, like Sheikh Muhammad Yacob, Muhammad Angkaddāma and Abdulrauf

Guialani answered positively in the same way. “Yes!” Sheikh Ya’cob added “as of this

time, I recognized that the al-Lujnat al-Ulyā is mandated in implementing Zakāt in

accordance to Islām”.175 Sheikh Angkaddāma observed that “there is a significant

increase in matters of giving Zakāt from the time al-Lujnat al-Ulyā started operation”176

171
An Interview with Miss Romena Abubakar on March 25, 2005. Miss Romena is a government employee
working at the Department of Social Work Development R-12, Cotabato City.
172
An Interview with Mr. Faisal Dacungan on August 15, 2005. Mr. Dacungan is working at private school
in Cotabato city.
173
An Interview with Prof. Zakal Tagadaya on March 03, 2005. Prof. Tagadaya is an instructor of Cotabato
City State Polytechnic College, Cotabato City.
174
An Interview with Mr. Thong Amino on June 28, 2005. Mr. Amino is a Principal of a certain public
school in Cotabato City.
175
Ya’cob.
176
Angkaddāma.

100
Zakāt. Abdulrauf also confirmed that the implementation of al-Lujnat al-Ulyā is

correct.177

177
Guialani.

101
 Chapter VII

EFFECTS OF THE ZAKĀT INSTITUTIONALIZATION

ON THE MUSLIMS IN COTABATO CITY

There are many significant effects with the institutionalized implementation of

Zakāt led by the al-Lujnat al-Ulyā as confirmed by Sheikh Abdulmanan:

There is a significant effect. In fact, we have already assisted more than 50

thousand poor and needy people. If it were not for the institution of Zakāt,
we can not have given them support.178

The above statement can be validated in the record of the al-Lujnat al-Ulyā.

Sheikh Abdulmanan Tabara showed these records to the researcher after an interview

with the three respondents inside their office. These significant effects cover the

economic, spiritual and social aspects.

A) Economic Aspect

In the economic aspects, various forms of assistance included emergency

assistance, basic needs supplies, hospitalization, study grants, financial and widowed

assistance and sometimes, livelihood assistance.

1) Emergency Assistance

Emergency assistance is allotted 36% taken from 1/8 of the total Zakāt collection

for various categories of assistance such as calamities and widowhood:

178
Gayak.

102
 Assistance for Calamities

Emergency assistance is given on compassionate grounds e.g. house razed down

by fire, damage to property due to natural disaster and loss of loved ones due to

accidents/ mishaps. With regard to this assistance, Sheikh Abdulmanan said:

The al-Lujnat al-Ulyā is doing its best to give this Zakāt to deserving ones. For
example, there are natural calamities like fires, floods and also man-made
calamities like war. The victims of these calamities are deserving recipients
particularly, the evacuees.179

In a follow up inquiry related to calamities’ assistance, Sheikh Abdulmanan

elaborated on some circumstances when al-Lujnat al-Ulyā extended this kind of

assistance. He said:

The al-Lujnat al-Ulyā was able to give assistance to at least 150 families, the
victims of flood in Tambak, Sultan Kudarat, Maguindanao just last year (2004).
We also extended assistance to 26 families’ - victims of fire whose houses were
razed down in the year 2000 here in Texing Riverside Area, Cotabato City.
Likewise, assistance for man-made calamities like civilians hit by crossfire
during encounters between the forces of Bangsamoro Islāmic Armed Forces
(BIAF) and Armed Forces of the Philippines (AFP) as well as numerous evacuees
who became victims of the said atrocities. In the year 2000 alone during the
declaration of an ‘All-Out War’, there were at least 46 families who received
assistance from the al-Lujnat al-Ulyā. These families mostly came from a nearby
municipality of a well-known main camp of the MILF, Camp Abu Bakar al-
Siddique.180

Another case was that of Mr. Norodin Manticayan, a brother of the researcher

who was also a victim of crossfire on August 25, 1998 during the conflict between BIAF

and AFP in Buldon, Maguindanao. A bullet of an armalite riffle hit Mr. Manticayan’s

right leg, which resulted in total bone fracture. He was confined in Cotabato City

Regional Hospital to undergo treatment and operation that cost almost 45 thousand pesos.

179
Gayak.
180
Ibid.

103
Upon hearing of the case and confirmed true, the al-Lujnat al-Ulyā extended him an

assistance of ten thousand pesos (Php10, 000.00).

Assistance for Widows

Al-Lujnat Ulyā has given assistance to many families. One of them is Sittie Sultan

of Matanog, Maguindanao with two sons and one daughter. Accordingly, her husband

was killed during the “All-Out War” of President Joseph Estrada. This widowed woman

with her sons and daughter now stay in one of the families in Cotabato City. She has

received assistance from the al-Lujnat al-Ulyā although the exact assistance was not

specified.181 This assistance will be given yearly during the month of Ramadhān.

Assistance for Hospitalization/Medication

Assistance is given on medical grounds to applicants with complex illnesses.

These people are given cash for hospitalization and medicine. Sheikh Guiafar cited one

case:

Yesterday I went to the office of al-Lujnat al-Ulyā where I met a woman who
requested some assistance for a victim of diabetes whose legs would be
amputated because of the desease. She is now in one of the hospitals in Cotabato
City.182

In this case, the al-Lujnat al-Ulyā has given an amount of five hundred pesos

(P500.00). However, the office has given too much assistance for hospitalization

depending on the gravity of certain cases as in the case of Mr. Norodin Manticayan.

181
Gayak.
182
Ali.

104
 Assistance for Basic Needs

For daily needs, the al-Lujnat al-Ulyā gives rice, food, can goods and sugar.183

Mr. Omar Bayao, one of the Zakāt recipients from al-Lujnat al-Ulyā, got a package of

food that contains 5 kilos of rice, 5 cans of sardines, 1 pack of Nescafe, 1 kilo of sugar

and dried fish.184 Mr. Masenseng Datu Ulama also received a similar food package

through the Āmil al-Qaria in their Barangay.185 Another Zakāt recipient was Mr.

Abdulnasser Dipatuan, an orphan who serves as father and mother to his two younger

sisters and brother. Their means of living is driving a tri-sikad. He was very thankful, of

course, to Allāh ((‫ ))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬first and to the al-Lujnat al-Ulyā for the having received

assistance.186

This kind of assistance was usually given on the month of Ramadhan so that the

recipients may use it for their fasting. An exception is when a family goes to the office to

ask for basic needs assistance.

Financial Assistance

The al-Lujnat al-Ulyā also gives financial assistance to qualified recipient, like

Sister Hadiguia Mendoza, a ‘Balik Islām’ who received financial assistance of one

thousand pesos (Php1, 000.00) from the central Zakāt fund of al-Lujnat al-Ulyā.187

183
Gayak.
184
An Interview with Mr. Omar Bayao on August 19, 2005. Mr. Bayao is one of the recipients of Zakāt at
Super, Cotabato City.
185
An Interview with Mr. Masenseng Datu Ulama on September 5, 2005. Mr. Masenseng is one of the
respondents from the traditional recipients of Zakah at Buliao II, Cotabato City.
186
An Interview with Mr. Abdulnasser Dipatuan on August 19, 2005. Mr. Dipatuan is an orphan boy who
received assistance at Almonte Extension, Cotabato City.
187
Gayak.

105
Another case is that of a sick child whose parents receive five hundred pesos

(Php500.00), in order to bring the child to the hospital.188

Assistance for Study Grant

The al-Lujnat al-Ulyā gives scholarship grants to those who do not have enough

money to sustain their children in schools.189

Study grants refer to education-related expenses incurred by children of poor

families e.g. transport, meals and school supplies. It is given on a monthly basis from 3

months to 1 year. It allocates partial payment for certain examination fees on a case to

case basis.

An example was the case of an Arabic student who was granted scholarship at the

Mahad Kutawato al-Islāmie. The respondent of al-Lujnat al-Ulyā said:

This student is a Tausog who came to Cotabato City as a traveler and stayed
inside the mosque near the said Madrasah. For some time, he felt much
encouragement and strong willingness to study but cannot afford due to lack of
financial requirements. Because of his determination, he approached the Imām
for advice regarding his intention to study. The Imām advised him to approach
and ask help from the office of al-Lujnat al-Ulyā. Fortunately, he was qualified
and was granted a scholarship.190

Another student who received a study grant from the al-Lujnat al-Ulyā was taking

up Education at Mahad Kutawato College, Cotabato City.191 Adding them up, Sheikh

Abdulmanan said there are 10 students, mostly in the Madrasah, being supported by the

al-Lujnat al-Ulyā in Cotabato City alone.

188
Ali.
189
Garay.
190
Gayak.
191
Ibid.

106
 Livelihood Assistance

The al-Lujnat al-Ulyā also gives livelihood assistance in the form of projects such

as sari-sari store, poultry raising and others. One example is Mrs. Kadiguia Asmawi of

Tapayan, Sultan Kudarat, Maguindanao who was given capital to start a sari-sari store in

her area.192 Another recipient came from Tukananes, Cotabato City.

All these emergency assistance were meant to be short term and supplementary to

alleviate the recipient’s burden in meeting basic household necessities and other

emergency needs. According to Sheikh Abdulmanan, there were at least 600 individuals

within this year (2005) who receives these kinds of assistance.

Apart from these, the al-Lujnat al-Ulyā also gives some assistance for the

improvement of the environment. An example would be a Mosque that needs some

renovation.193 However, the limited amount of Zakāt collections determines how much

amount is available to the recipients. There is a monitoring team who identifies the

deserving people to receive Zakāt, and the office has entrusted them to give that amount

of Zakāt allotted to the recipients. Sometimes, recipients take Zakāt directly from the

office.194

2) Creation of Job Opportunities

Job opportunity referred to in this study does not mean al-Lujnat al-Ulyā creates
some offices, factories, companies etc., which would need to hire certain skills or
workers. Rather, it means the institution itself needs some skilled workers who possess
various expertise for certain tasks and responsibilities. An example would be an expert
Alim who knows in –depth the concept and practices of Zakāt from an Islāmic point of
view. His task is to guide and direct the operation of the al-Lujnat al-Ulyā so as to assure

192
Ibid.
193
Ali.
194
Garay.

107
its credibility as an Islāmic institution mandated to collect and disburse the Zakāt of the
Muslims.

Other skills like accounting, commerce, management, computer science etc. are

needed for the effective operation of the said institution. Also a knowledgeable collector

in terms of mathematics and writing should be hired for efficient collections. Other

important workers needed included maintenance worker, driver, cook and others.

It is normal that all these people with their respective skills and functions are

given honoraria as incentives for them to work hard for the betterment of the institution

and serve the interests of Zakāt recipients. In fact, this job opportunity created as a result

of the establishment of the al-Lujnat al-Ulyā was experienced by the researcher himself,

as a collector of Zakāt in Cotabato City from year 1999 to 2001.

Sheikh Abdulmanan emphasized that their intention in offering livelihood

assistance is one way of creating a job. He says:

Actually, we gave livelihood assistance to create jobs. These are given for
livelihood projects such as sari-sari store, poultry and others. We also gave some
livestock to some qualified needy recipients. 195

Sheikh Abdulmanan also considers being an Āmil (collector) either of al-Baladiya

or al-Qaria as a job because they have shares in it.

We considered these as jobs because we are receiving some shares from Zakāt.
That is even a noble job because this is a third pillar of Islām, so if you propagate
any of the pillars of Islām, that is a form of Ibādah or worship.196

195
Gayak.
196
Ibid.

108
 Ustadh Farid also considered being an Āmil as his job. He said:

In my mind, I considered it (Āmil) as my job because I got a

corresponding amount of share or I may say, salary even though of little
amount, because it is not fully implemented a hundred percent.197

Ustadh Farid points out that the full implementation of Zakāt has not been made

because of the absence of power or pressure that leads to the total support and

participation of the Bangsamoro people towards the institution.

Ustadh Abedin and Abas hold the same view that it is their jobs. More over, they

are very happy as collectors of Zakāt in order to extend help and support to distressed

people.198

However, one collector respondent does not accept the idea that being an Āmil is a

job since he does not receive a corresponding salary.199 It may be because this respondent

is a government worker who receives a standard monthly salary, that is why he views

being an Āmil as not a job because there is no standardized salary.

B) Spiritual Aspect

Zakāt is derived from the Arabic root word ‘Zaka’ that means ‘to grow’, to

‘purify’ and ‘to bless’. Accordingly, the act of giving Zakāt means purifying one’s wealth

to gain Allāh’s blessings in order to grow in righteousness. How does the paying of Zakāt

heal the soul? In the process of paying Zakāt, which will go a long way towards helping

197
Bashier.
198
Kuday.
199
Hashim.

109
the needy, the prayer also heals the heart of the giver from stinginess, niggardliness, and

greed.

The beauty of Zakāt is that it does not just benefit the recipients financially but

also spiritually, because it purifies his heart from envy and jealousy towards those who

are financially better off than him. This will bring about a sense of goodwill and well-

being for both the giver and receiver. Allāh says:

And ordain for us that which is good in this life and in the hereafter: for we have
turned unto Thee." He said: "with My punishment I visit whom I will; but My
mercy extendeth to all things. That (Mercy) I shall ordain for those who do right
and practice regular charity and those who believe in Our signs. 7:156

These spiritual effects of the institutionalized Zakāt are categorized into two; (1)

the correct implementation of Zakāt based in the Shari’ah, and (2) the satisfaction of the

giver and the recipients as well as those working on the proper observance of Zakāt like

al-Lujnat al-Ulyā.

1. Correct Implementation of Zakāt

Sheikh Abdulmanan clarified that the mandate of al-Lujnat al-Ulyā originates

from the holy Qurān, from the Sunnah and from the practices of the Sahābah. First of all,

Allāh ((‫ ))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬says in the Holy Qurān:

110
 Khuth min amwālihim sadaqatan tutah hiruhum watuzakkīhim biha wasalli
Ālayhim inna salātaka sakanun lahum waAllahu sameeAAunAAaleemun.

(Of their goods, take alms, that so thou mightest purify and sanctify them; and
pray on their behalf. Verily thy prayers are a source of security for them: And
Allāh is One Who Heareth and Knoweth. (9:103)

Allāh ((‫ ))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬ordered Prophet Muhammad ((‫ ))ﺼﻟﻰ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬to collect

Zakāt from the rich. Since Prophet Muhammad ((‫ ))ﺼﻟﻰ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬passed away, the

responsibility lies with the succeeding Muslim leaders. Prophet Muhammad ((‫ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬

((‫ ﻰﻟﺼ‬requested Muadh ibn Jabal to go to Yaman to collect the Zakat of the Muslims

there. Abubakar al-Siddique ((‫ ))ﺭ ﺿﻲ ﺃﷲ ﻋﻧﻪ‬also used to collect Zakāt. Omar bin Abdul

Aziz ((‫ ))ﺭ ﺿﻲ ﺃﷲ ﻋﻧﻪ‬also collected Zakāt. Almost all the Muslims countries are now

collecting Zakāt. The order of Allāh ((‫ ))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬is the correct implementation of

Zakāt i.e. having an institutionalized identity for that collection. So that is the mandate of

al-Lujnat al-Ulyā in line with the teaching of Islām.200

Today, al-Lujnat al-Ulyā’s implementation of Zakāt is aimed at gaining the trust

of the Bangsamoro people in the collection and management of Zakāt. The Amīr of the

Bangsamoro people, late Ustadh Salamat Hashim recognized and urged the Bangsamoros

to support and adhere to this institution, a call that the Bangsamoro people in Central

Mindanao agreed and accepted.201

After the recognition of the late Ustadh Salamat, the Chief of Staff of the BIAF

now Chairman of the MILF al-Hajj Murad Ebrahim, issued a Memorandum Order

addressed to all field commanders of the MILF-BIAF that “no one is allowed to collect

200
Gayak.
201
Guialani.

111
Zakāt, as it is al-Lujnat al-Ulyā that has the only right over the collection and

management of Zakāt of the Muslims within the Bangsamoro Homeland.”202 This

recognition and support from the leadership of the MILF was advantageous to al-Lujnat

al-Ulyā in terms of security, mass support and understanding between the al-Lujnat al-

Ulyā and some local commanders believed to be collecting Zakāt from the civilians.

The al-Lujnat al-Ulyā claim as sole the organization to implement the correct

practices of Zakāt, was supported and recognized by the Dar al-Iftah. Sheikh Mohamad,

said that the al-Lujnatul Ulyā has correctly implemented the policies and mandate in

working the Zakāt.203 According to him, the al-Lujnat al-Ulyā has shown a good

implementation and correct practices of Zakāt.204

The professional respondents also recognized the correctness of Zakāt

implemention by the al-Lujnat al-Ulyā. Miss Romena Abubakar of DSWD stated:

The institution of Zakāt is applicable in a country like the Philippines where

many are suffering from poverty. Zakāt should be distributed among them in a
form of an institutional agency like the al-Lujnat al-Ulyā to help the government
in building strong relationship with each other by using it in development
programs. This is the case in most Muslim countries whose economy is stable
like Malaysia, Brunei, Saudi Arabia, etc. Though Muslims in the Philippines are
a minority forming an agency for collecting Zakāt is not violating the democratic
system.205

Professor Tagadaya of CCSPC also expressed the same view as to the validity of

the establishment of the al-Lujnat al-Ulya as Zakāt institution. He said:

I think they have the right to institutionalize the collection of Zakāt because it is
also legalized in some Muslim countries where Zakāt is also institutionalized. It

202
As heard quoted by a Khatib on November 2005 from the Memorandum Order issued by al-Hajj Murad
Ebrahim to all BIAF Field Commanders since 1994.
203
Ya’cob.
204
Guialani.
205
Miss Romena Abubakar.

112
 is also imperative on the part of the Muslims to institutionalize the Zakāt. The
system of al-Lujnat al-Ulyā to implement the collection of Zakāt is correct.206

Mr. Thong Amino, Principal of Jay Marquez National High School (JMNHS)

believed “that the institutionalized form of giving Zakāt is the proper way.”207 He

continued on to say:

Well, actually it is correct. In the first place, I believe that the Ulamā took the
concept from the Qurān and the Hadith. So for me it is correct. But some other
aspects are not yet fully perfected but I believe that the al-Lujnat al-Ulyā is doing
its best to correct and implement them.208

Miss Abubakar is confident that the implementation of al-Lujnat al-Ulyā is

correct because those who are authorized and consequently members of the agency are

educated in Islāmic Law know how to distribute the Zakāt according to the teachings of

the Holy Qurān and the “Sunnah” of the Prophet Muhammad ((‫))ﺼﻟﻰ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬. This

system is practiced in most Muslim countries.209 She concludes by saying “I do believe

that it is the right form.”210

On the part of the Ulamā/Khatib respondents, they also expressed their strong

support to the al-Lujnat al-Ulyā. This is manifested in their continues effort to campaign

and educate the Bangsamoro people in a form of Khutba/Muhadara on the proper

observance of Zakāt as implemented by the al-Lujnat al-Ulyā.

The Zakāt payees also accepted the fact that “the institutionalized form of giving

Zakāt is more correct than the un-institutionalized or traditional form of giving Zakāt”.

206
Tagadaya.
207
Amino.
208
Ibid.
209
Miss Romena Abubakar.
210
Dacungan.

113
Sheikh Abdulkarim proved the correctness of institutionalized implementation of Zakāt

based on the result of his in-depth study on the proper observance of Zakāt. He said:

For me, the institutionalized form of giving Zakāt is correct rather than the un-
institutionalized one. According to my study, it is the way and the tradition of the
Prophet that we must adhere to. This is the way of the Prophet in practicing
Zakāt.211

The researcher observed that even the traditional recipients of Zakāt like the

Pandita and others also believed and recognized the correct implementation of Zakāt

according to the al-Lujnat al-Ulyā. However, because of their uncompromising personal

interest of receiving Zakāt, they still cling to the traditional approach.

2. Satisfaction on the Proper Observance of Zakāt

After having proven the validity and correctness of the institutionalized

implementation of Zakāt as perceived by different respondents of the study, the Zakāt

payee respondents’ views on their satisfaction to the proper observance of Zakāt is

discussed.

Miss Talumpa agrees that her Zakāt is given correctly since she is following the

manner and teaching of Prophet Muhammad ((‫))ﺼﻟﻰ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬.212 Similarly, Mr. Garay

said, “I am very satisfied with this kind of giving Zakāt because of the knowledge I have

concerning the proper system of giving Zakāt.”213

211
Garay.
212
Talumpa.
213
An Interview with Mr. Bajunaid Garay on August 16, 2005. Mr. Garay is one of the businessmen who
own a bodega to buy and sell agricultural products in Cotabato City.

114
 Mr. Sendad, though satisfied, still suggests that the institution needs to improve

particularly on matters of collection. He believes the collector must strive hard in order to

convince the majority of the Bangsamoro people that their Zakāt should be given to the

al-Lujnat al-Ulyā. He said:

In the meantime, of course, I am satisfied but as I said, it still needs improving. I

mean those authorized collectors of the al-Lujnat al-Ulyā should look for
alternatives to improve the operational strategies to make everybody practice
Zakāt as implemented by the al-Lujnat al-Ulyā.”214

C) Social Aspect

“And those in whose wealth there is a recognized right for the (needy) who asks
and him who is prevented (for some reason from asking).” (Al-Ma’arij 70:24-25)

Islām is the religion that keeps society in harmony by encouraging mutual help

and understanding. Besides emphasizing the relationship between the individual and his

Creator, it is also a system that creates a balance amongst all Allāh’s creations. Those

with means are obliged to return a sum back, which is a basic principle of Islām, that all

things belong to Allāh ((‫))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬, and that wealth is therefore, held by human

beings in trust. The implementation of Zakāt is a solution to close the gap between the

‘haves’ and the ‘have-nots’ in a society. It lessens the burden of the needy and instills the

virtues of gratefulness, compassion and charity in the able and the rich through the act of

214
Mr. Badrudin Sendad.

115
sharing and giving. Thus, Zakāt has a deep charitable and socio-political value as it frees

society from class welfare, from ill feelings, distrust and corruption.215

1. Balance Distribution

The al-Lujnat al-Ulyā claims that fairness in distributing Zakāt to all deserving

recipients as mentioned in the Holy Qurān is properly observed. When asked the question

of fairness, the three respondents from al-Lujnat al-Ulyā immediately responded by

saying: “Yes, we distributed Zakāt justly and fairly to all deserving recipients”. Before,

there was no such distribution of Zakāt; the giver selects whomever he/she wants. As a

result, other categories of recipient mentioned in the Qurān are deprived of their right to

the Zakāt.

However, the al-Lujnat al-Ulyā, through their authorized Āmilīn, has properly

identified and submits reports and the lists of all qualified recipients of Zakāt to the

office. Likewise, the distribution of this Zakāt is entrusted through the Imām and now to

the Āmilīn.216 All recipients known and reported to the office have received what is the

just share of Zakāt due them.217

Yet, in spite the efforts of al-Lujnat al-Ulyā, there are still some shortcomings,

especially when it comes to the satisfaction of the Zakāt recipients. This is mainly due to

the limited amount of Zakāt collected by the al-Lujnat al-Ulyā. There is a shortage in

view of the greater demand to sustain the needs of the poor. Sheikh Abdulmanan

215
Azlina Ismail, “Zakat: The Path Towards Spiritual Healing”, Journal Galaxy Beat, The Muslim
Converts’ Association of Singapore (Darul Arqam Singapore), November 2004, p.5.
216
Ali.
217
Garay.

116
concludes: “Basing on our economic situation, we could never satisfy our poor people.

They have a great demand that we cannot sustain.”218

Sheikh Muhammad further commented:

My comment on the distribution of Zakāt is that sometimes other Masākin do not

receive Zakāt due to the limited share and the number of recipients in a certain
municipality a province. The only remedy is to add more shares to equal the
number of recipients intended in a municipality or province.”219

Sheikh Muhammad was more concerned over the Masākin in other provinces or

municipalities, not inside the city, but the area of study. It may be because this situation

happens more in the provinces or municipalities where Zakāt collection is below

minimum level. It is a standard policy of the al-Lujnat al-Ulyā that the amount of share

returned depends on the amount remitted to the central office.

2. Eradication of Conflicts

There are two problems which existed prior to the establishment of the al-Lujnat

al-Ulyā. First, is the un-institutionalized or traditional practice of giving Zakāt as

discussed in Chapter V of this study. Secondly, the collection of Zakāt by the local

Commanders of the MILF and the Moro National Liberation Front (MNLF) and other

armed men who have strong control over Muslim areas in Mindanao.

Though the second case is not applicable in urban areas like Cotabato City, yet,

isolated cases commonly experienced in some remote areas still exist.

218
Gayak.
219
Angkaddāma.

117
 Sheikh Guiafar confirmed that before the establishment of al-Lujnat al-Ulyā, they

heard that some armed men would give several numbers of empty sacks to farmers before

harvest. After the harvesting, they collected these sacks full of corn and rice or palay as

Zakāt.220

Sheikh Abdulmanan admitted that some of the Mujahidīn collected Zakāt for their

own consumption, violating the rules of collecting Zakāt. Now that the al-Lujnat al-Ulyā

is assigned to collect Zakāt, perhaps 90% of these practices were eradicated.221

This practice of collecting Zakāt by the Mujahidīn was finally eradicated in the

MILF controlled areas upon the declaration of the late Ustadh Salamat Hashim mentioned

earlier.222

The traditional practice of collecting Zakāt is an issue of conflict in concept and

ideas, which confused the Muslims, particularly in Cotabato City. The traditional

collectors, including their sympathizers and supporters advocated different concepts and

practices in contrast to the view implemented by the al-Lujnat al-Ulyā. This hampered

the total success of the al-Lujnat al-Ulyā.

Notwithstanding, Sheikh Abdulmanan has clarified that there is “not much

conflict” between the traditional collectors and the Āmilīn of al-Lujnat al-Ulyā. He

further explained that:

220
Ali.
221
Gayak.
222
A Copy of this memorandum was issued to all field commanders and furnished to the al-Lujnat al-Ulyā.
The al-Lujnat al-Ulyā has issued copies of the said memorandum to their collectors both al-Baladiya and
al-Qaria, used it as their legality in operating in the MILF communities.

118
 We have explained the word Pandita to them. Pandita as what al-Lujnat al-Ulyā
mean is a person knowledgeable in Islām. Therefore, to explain the Islāmic
concept of Zakāt to these Pandita would be very easy for them to understand.
That is why not much conflict between Pandita and the Āmilīn occured. Because
of tradition, they don’t understand the real instruction of Islām. They are not
going to discuss with us because they know that what we are doing now is
according to the Āyat and to the tradition of Prophet Muhammad ((‫ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬
.((‫ﻰﻟﺼ‬223

While the traditional collectors continue accepting Zakāt given them, yet, they

also recognized that the al-Lujnat al-Ulyā is the correct form of Zakāt. Mr. Sendad has

this to say:

I have no comment as far as the Zakāt implementation of the Ulamā (refer to the
al-Lujnat al-Ulyā) is concerned. I respect and recognized it as the only correct
practice of Zakāt. I have no intention to violate their implementation. So long as
it is mentioned in the Qurān and the Hadith, I believed it without any doubt in
my heart.224

Apparently, the establishment of the al-Lujnat al-Ulyā did not create serious

conflicts with the influential armed men or commanders or with the traditional recipients

like the Pandita and others. There were also no obvious counter initiatives against the

institution from different sectors of the society like the professionals, businessmen,

religious and the Bangsamoro as a whole.

223
Gayak.
224
Sendad.

119
 Chapter VIII

FACTORS AFFECTING THE INSTITUTIONALIZATION OF ZAKĀT

There are also factors that affect the conceptualization of Zakāt and the operation

of the al-Lujnat al-Ulyā. These factors include the ignorance of the Bangsamoro people,

negative attitude of the government and the security threat to the institution and its

supporters.

A) Ignorance of the Muslims

Ignorance referred to in this study does not mean illiteracy, or a lack of education

in both secular and Islamic knowledge. In fact, many Muslims are educated, having

finished mostly in the secular schools, holding college, masters and some doctoral

degrees. There are also hundreds of Muslims graduate at the Kullīyah (College degree)

level in the Madrasah every year.

These Muslim scholars or popularly known as Ulamā/Ustadh are sometimes

graduates not only in a local Madrasah but also in Islāmic Universities abroad. In spite of

this, there are still those who do not really understand the Islāmic concepts and practices

of Zakāt as well as the institution that manages, collects and distributes it.

Ignorance on the Concept and Practices of Zakāt

The first factor that affects the institution of Zakāt is the ignorance of the

Bangsamoro people on the Islāmic concept and practices of Zakāt as the third pillar of

Islam. People observed Zakāt according to what has been experienced in the past as

120
taught by their ‘kalukesan’ (ancestors). Unfortunately, the kalukesan only learned Zakāt

as obligatory for Muslims and part of the fundamental teachings of Islām. Hence, they

practiced Zakāt with no clear prescription in its application to individuals and society.

This situationt is described by Sheikh Guiafar as the time of ‘faith infancy’,

referring to the time when the Muslim is considered as an infant in his religion. He

further noted:

Before the establishment of the al-Lujnat al-Ulyā, there were several people
collecting Zakāt by force, not by good intention. We also noticed that the
distribution of Zakāt is not according to the regulations of Islām. For example,
they give Zakāt to the one who is officiating in their marriage even if he does not
need it.They also give Zakāt to the Imām even if an Imām is not a poor person.225

Some people used to give their Zakāt according to their experiences a long time
ago. Likewise, learned men do not know how to distinguish a Mansoh Hadith
(abrogated tradition) from that of the Nāfiq (agreed upon).226

The problems arose upon the introduction of the correct concept and practices of

Zakāt in accordance with Islāmic teaching and traditions of Prophet Muhammad ((‫ﻮ ﺳﻠﻢ‬

‫ﻟﻋ ﷲ ﻰﻟﺼ((ﻪﻳ‬, because the traditional concept contradicted the latter. Usually, there is a

silent reaction on the part of the traditional practitioner of Zakāt against the proponents of

the Islāmic concept.

Sheikh Abdulmanan admitted the fact that the old practices of Zakāt is very

difficult to transform into the correct manner:

Traditionally, our forefathers gave their Zakāt by using it for Kanduli

(thanksgiving), building Mosques and Madrasah or depending on what they were
used to do before. These had been practiced for hundreds of years, that is why
transforming our people from what they were used to do cannot be done

225
Ali.
226
Garay.

121
 overnight. But it can be said that people have been gradually convinced since the
establishment of al-Lujnat al-Ulyā in 1994.227

To make the situation worst, traditionalists came to view the original and correct

Islāmic concepts as alien or what they called ‘nakabago sa agama’ (new to religion).

What is considered original and correct according to these traditionalists were the

practices of their ancestors.

Ignorance on the Institutionalization of Zakāt

Due to the ignorance of the concepts and practices of Zakāt, the Bangsamoro

people, particularly in Cotabato City, were also ignorant of the institution of Zakāt like

the al-Lujnat al-Ulyā. Their ignorance of the institution caused negative reactions and

resulted in less public support.

Sheikh Abdulmanan speaks of more about this factor:

I think one of the factors that affect the implementation of the Zakāt is the
ignorance of the Bangsamoro people on its proper implementation. Even the
intellectuals, no matter what we are doing now to inform the Bangsamoro people,
yet some of them propagate the opposite principle. There are some intellectuals
either Islāmic or secular oriented, who say that it is permissible to give Zakāt to
someone of their choice and not to the Āmilīn. That is one factor affecting the
effectivity of collecting Zakāt as implemented by the al-Lujnat al-Ulyā.228

This has been a great obstacle to the total success of Zakāt implementation by al-

Lujnat al-Ulyā in Cotabato City. Consequently, at least 90% of the total Muslim

population of Cotabato City still do not subscribe and adhere to the institutionalized

Zakāt.

227
Ibid.
228
Gayak.

122
B) Government Attitude

The government and the AFP in particular, nurtured negative attitudes toward the

collection of Zakāt during the height of an All-Out War in Mindanao of then President

Joseph Estrada in 2001. The government, through the AFP, accused the MILF of

collecting a revolutionary tax utilized for terrorist activities and is being collected from

the people as a form of extortion. A certain spokesman and a commanding officer of the

AFP released these statements through a radio station in Cotabato City after an encounter

between the AFP and BIAF, somewhere in Datu Piang, Maguindanao area.

In answer to a radio reporter’s question on what caused the encounters, the

military officer replied: “We are running after the cattle rustlers and the elements of the

MILF collecting revolutionary tax that are used for terrorists activities. This is a form of

extortion…”229

This interview in 2001 got the attention of the researcher because he was an Imām

of a mosque and also a collector of the al-Lujnat al-Ulyā, at that time. A day after this

interview, the Zakāt collectors were alarmed for fear they will be included as target of the

arrests.

Ustadh Norodin also related that the accusation that Zakāt was being used as

funding for the MILF was made by one of the American guests during a Mindanao

forum. Ustadh Norodin explained to them that Zakāt is one of the obligations for

Muslims and not to be used for the purpose of terrorism.230

229
An Interview with a certain military officer over one of the radio station in Cotabato City. This
interview was personally heard by the researcher, however, the exact date of interview and the name of
interviewed military officer is not noted .
230
Husain.

123
 Sheikh Abdulmanan viewed this military statement as campaign to destroy Islam

and the Bangsamoro people.

That is one of the campaigns of the military to degrade Islām and the
Bangsamoro people here in Mindanao but they will not prosper. The al-Lujnat
al-Ulyā is explaining to the people that Zakāt and revolutionary tax are two
different things, revolutionary tax, if there is a revolution, then that is a
revolutionary tax. But Zakāt whether there is a revolution or not, in time of peace
or war, is necessary to be implemented by the Muslim. Hence, the revolutionary
tax and Zakāt are two different things.231

Miss Abubakar explains further:

Giving or paying Zakāt is a part of Muslim way of life. Its essence and
significance are important not only for the Muslims in the Philippines but for
Muslims worldwide. Filipino Christians and Muslims alike must live in peace.
To attain that, the government must play an important role by working and
implementing the rule of understanding the belief and culture of each citizen.
The Catholics are practicing the “IKAPU” in their Churches as Muslims practice
the giving of Zakāt in their community as religious rites. They are all paying
taxes to the government. Both government and religious personnel must respect
the separation of Church and state under a democratic system as well. But
promoting understanding towards peace and unity cannot be achieved unless both
will work together.232

Asked whether the government has made any intervention into institution Sheikh

Abdulmanan, answered:

We didn’t experience any direct intervention from the government. 233 We

presumed maybe because they know that paying Zakāt is a religious
obligation.234

Tagged as Revolutionary Tax and Extortions

Sheikh Guiafar admitted that the military has tagged Zakāt as a revolutionary tax.

But the al-Lujna lal-Ulyā has completely denied these allegations, according to Sheikh

Abdulkarim. He added that, whether there is Jihād (Struggle for the Cause of Allāh) or

231
Gayak.
232
Miss Romena Abubakar.
233
Gayak.
234
Ali.

124
not, Zakāt is always there, because the Muslim cannot abandon Zakāt. Abandoning Zakāt

can cause Kufr (disbelief). “If the government stops us in paying our Zakāt, then it is like

stopping us in performing prayer and other pillars of Islām”.235

Ustadh Abdulmonaim supported this view by saying:

Zakāt is not a revolutionary tax because our ancestors had been giving Zakāt
even when there was no Jihād or revolution thousand of years ago. It means
before the existence of any revolutionary group, Zakāt was already in place and
is clearly written in the Qurān.236

These kinds of accusation are mainly based on selective areas under the control of

Christian separatist movements like the Communist Party of the Philippines – New

Peoples Army, National Democratic Front (CPP-NPA, NDF) and others. These are

places where residents are forced to pay the so-called “Revolutionary Taxes”. But these

“Taxes” are not related to any religious belief unlike giving Zakāt in the Muslim

tradition. Therefore, Zakāt cannot be used for any terrorist act for it is against Islāmic

teachings.237

Ustadh Faisal also believes that this kind of allegations was made by some

ignorant people about Islām. He therefore considers the allegations that Zakāt to the al-

Lujnat al-Ulyā helps the terrorists’ activities as false.238

Professor Tagadaya stressed that revolutionary tax is a wrong term for Zakāt. He

believes that a revolutionary tax is an amount of money or in kind that must be given to

an organization. In Zakāt, even if there is no organization, or no established government;

235
Garay.
236
Ebrahim.
237
Miss Romena Abubakar.
238
Dacungan.

125
the Muslims are still required to pay Zakāt if their wealth and property reach the amount

of Nisāb.239

Another respondent claims that revolutionary tax is being given in exchange for

the security of people that a certain revolutionary front can give. On the other hand,

paying Zakāt is mandatory for all Muslims.240

With regards to other allegations that collecting Zakāt is extortion, Sheikh

Abdulmanan also pointed out:

This is what the military are saying; we know that the military has to say
something. So far, nobody is forced to give Zakāt. But actually we are
implementing Zakāt hundred percent in accordance with how it was implemented
before.241

All respondents either from the institution, Dar al-Iftah, Ulamā, professionals and

others have different ideas and opinion on the concept of Zakāt tagged as revolutionary

tax used by the MILF to conduct various terrorists activities all agreed on the principles

that Zakāt is not a revolutionary tax, nor is it used for any terrorist activities as terrorism

has no place in Islām’. They believe that these issues against the institution of Zakāt

implemented by the al-Lujnat al-Ulyā are clear attempt to destroy its image.242

C) Security Threat

The above allegations against the al-Lujna al-Ulyā as an institution collecting

revolutionary tax under the guise of Zakāt to be used by the MILF for terroristic activities

239
Tagadaya.
240
Amino.
241
Gayak.
242
Ibid.

126
became a security threat to the institution, its collectors as well as their supporters and

sympathizers.

a) Collectors

Sheikh Guiafar admitted that some collectors of Zakāt were afraid to perform their

tasks. Some of them threw away their receipts, afraid that they will be apprehended by

the military.243 Some people were affected when they heard about those allegations is

true.244

b) Institution

The institution as a whole stood firmly against these accusations.245 However,

although the al-Lujnat al-Ulyā claimed that they were not affected in reality, their

operations suffered. The negative attitudes of the Philippine Government and the AFP in

particular regarding Zakāt might be one of the reasons why majority of the Muslim

populations in Cotabato City remained detached from the institution.

c) Legality

Nevertheless, professional respondents who have basic knowledge of the

Philippine Constitution, suggested that the legal personality of the said institution should

be clarified. These may help all sectors in society to understand the consequences of the

implementation of Zakāt led by the al-Lujnat al-Ulyā.

243
Ali.
244
Ibid.
245
Gayak.

127
 Miss Abubakar explained how the institution of Zakāt is similar to other

institutions, which gained legal identity. Part of her explanation says:

Institutionalizing of Zakāt can be similar to other with agencies organized by

different religious or denominations nationwide programs for creating more
churches, hospitals and schools under the name of charity. Similarly the case of
cooperatives where members pay membership fees as support. These are all
proven effective mechanism that does not violate the Constitutions. Bangsamoro
Muslims are also entitled to the rights granted to the majority Filipino
Christians.246

Mr. Dacungan explained that in a democratic country like the Philippines, no law

has been violated by the operation of Zakāt in an institutionalized manner. He further

insisted that:

There is nothing that violates the law or the constitution of the Philippines. First
of all, here in the Philippines, our laws are based on democracy and in the
democratic rule; religion is separated from the state that is what we call as
separation of Church and State. Even the Christians, irrespective of different
denomination are also giving their charity or help to the churches. As Muslims,
we are also fulfilling our obligation in giving Zakāt in order to help ourselves in
building Mosques, Madrasah and different kinds of establishments that we need
as Muslim. I don’t think these are violations of the Constitution.247

Professor Tagadaya concluded by quoting some provisions in the Philippine

Constitution that says:

…the cultures, traditions, the religion as well are being respected. Since the
system of collection of Zakāt is in line with the belief of Islām, there is no such
violation at all.248

246
Miss Romena Abubakar.
247
Dacungan.
248
Tagadaya.

128
 Chapter IX

SUMMARY OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

Summary

The study can be summarized into three aspects, namely: the formation of Zakāt,

the effects of Zakāt to the Muslim residents and the factors affecting the implementation

of Zakah as an institution.

Firstly, the researcher found that there are two forms of Zakāt implemented in

Cotabato City: the so-called un-institutionalized and the institutionalized form of Zakāt

practices. The un-institutionalized Zakāt as popularly practiced by the followers of the

‘kana-minatuwa’ (traditionalists) is a mode of Zakāt based on the practices of

Maguindanaon ancestors. The term ‘Ganap’ which means ‘one tenth’ is commonly used

instead of Zakāt. This form of Zakāt lacks a systematic operation such as the following:

1. No amount of Nisāb (minimum exemption limit) computation;

2. No hawl (Arabic term to mean period of giving Zakāt);

3. No consideration of Asnāf (eight categories) when giving Zakāt;

4. No authorized collectors/Āmilīn as mentioned in the Qurān;

5. Finally, it is left to the individual preference on who will receive Zakāt.

The Zakāt practiced was administered by the Pandita and those who officiate in

the performance of rituals, both in private and public occasions like the Imām of the

mosque, the one officiating marriages and as well as those who wash the dead body.

Others used to give their Zakāt as Sadaqah (voluntary charity) for holding Kanduli

129
(thanksgiving such as the Maulidun Nabi (feast on the birth of the Prophet), Nisfu

Sha’ban (during the 15th of the month of Sha’ban and the 10th day of the month of

Muharram), Isra wal Mi’raj (journey and ascension of the Prophet to heaven) and many

other special days or month believing that all these celebrations were part of Islām and

serves as a form of Ibādah (worship). Most of these feasts are then marked by the

Kanduli, a pre-Islāmic ritual. This practice bears little effect on the community at large

either from the economic, spiritual and social aspects, except on the family or individual

basis.

Secondly, the Institutionalized Zakāt is carried out by the organization known as

the al-Lujnat al-Ulyā, Arabic words that literally mean ‘The Supreme Committee’. It was

tasked to manage the collection and disbursement of Zakāt as a third pillar of Islām. Al-

Lujnat al-Ulyā was organized and founded in 1994 by seven Ulamā in Cotabato City, led

by the late Sheikh H. Sabila H. Salih. Their primary aim was to answer or address the

problem of incorrect implementation of Zakāt by the Bangsamoro people. Its main

function was to collect the Zakāt of all Muslims by means that would keep the suspicions

and doubts of the Zakāt payee at rest.

The institutionalized formation of Zakāt is an organized and systematized

implementation of Zakāt based on the manners and traditions of Zakāt implemented by

Prophet Muhammad ((‫ﻪﻳﻟﻋ ﷲ ﻰﻟﺼ(( ﻮ ﺳﻠﻢ‬, his companions and followers up to this present

generation.

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 The al-Lujnat al-Ulyā has an organizational structure and set of officers starting

from the central office, the municipal, Barangay and local collectors known as Āmil al-

Qaria. Its main office is found in Cotabato City with a two-story building made up of

combined concrete and wood materials. Unlike traditional practices of Zakāt, it has

adopted a standard operating procedure in matters of collection and disbursement, office

management, Nisāb computation, administration of funds and records, hiring of

collectors and recipients’ categories and shares.

There are also many developments undertaken by this institution such as the

increase in the number of Zakāt payees which reached 10% of 99, 565 total Muslim

population of Cotabato City. It has distributed Zakāt in cash or in kind to all the eight

categories of Zakāt recipients totally arround 50, 000 people annually. Likewise, the total

amount of collections has reached about 12 million; Cotabato City collected more or less

Php1, 360, 000 annually. The number of mosques, which became center of the collection

of Zakāt, has reached 160 within Cotabato City only. There are also about 160 collectors,

excluding the numbers of Āmil al-Baladiya, and the regular staffs of the al-Lujnat al-

Ulyā.

The researcher further found out that upon the implementation of Zakāt into an

institutionalized form by the al-Lujnat al-Ulyā, significant effects on the residents in

Cotabato City were evident ranging from the spiritual, economic and social aspects,

which mutually benefited both the giver and the recipients of Zakāt. Spiritually, there are

positive assurances to get reward because of the proper observance of Zakāt based on the

Qurān and the tradition of the Prophet Muhammad ((‫))ﺼﻟﻰ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬.

131
 Economically the creation of various financial assistances for calamities,

widowhood, hospitalization/medication, basic needs, financial, study grant and livelihood

benefited several people. Another important effect is that the benefits are given to the

qualified recipients among the eight Asnāf as mentioned in the Qurān i.e. Fuqarā,

Masākin, Āmilīn, Riqāb, Ghārimīn, Muallafatu Qulūb, Fī Sabīl Allāh, and Ibnis Sabīl.

The officers, staff, laborers and the collectors of the al-Lujnat al-Ulya, treated their

respective assignments as a form of employment because they receive a corresponding

share that serves as salary.

However, in spite these various positive effects; there are also some factors that

adversely affect the systematic operation of the al-Lujnat al-Ulyā. These factors include

ignorance, negative attitudes and security threats. Ignorance does not mean lack of

education in both secular and Islamic knowledge but ignorance on the concept and

practices of Zakāt as well as the institution that manages the affair of Zakāt like al-Lujnat

al-Ulyā.

Another factor affecting the institution is the government’s negative attitude

towards the institution. Accordingly, the government particularly, the AFP, portrays the

collection of Zakāt as a form of ‘extortion’ and labeled it as ‘revolutionary tax’ used by

the MILF as their source of funds to conduct terrorist activities. These allegations came at

the height of the All-Out War against the MILF and the Bangsamoro people in Mindanao.

It was proven that all these accusations against the institution of the al-Lujnat al-

Ulyā, in particular, is false and intended not only to destroy the beauty and image of the

institution but also to degrade Muslims. The collectors and the supporters as well as the

132
sympathizers of al-Lujnat al-Ulyā, were affected by the threats to their security, and by

the negative and malicious attitude of the government. This has greatly hampered mass

support considered as a measure success by the al-Lujnal al-Ulyā.

Conclusion

In conclusion, based on the testimony of the respondents who believed that the

un-institutionalized/traditional practices of Zakāt is largely un-Islāmic because most of its

concept and practices do not conform to the Islāmic principles of Zakāt as practiced by

Prophet Muhammad ((‫ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬milsuM eht fo tsom gnidulcni snoinapmoc sih ,((‫ﻰﻟﺼ‬

countries in the world.

The researcher also concluded that the institutionalized Zakāt implemented by the

al-Lujnat al-Ulyā is proven Islāmic and strictly obeys the teaching of the Qurān and

follows the traditions and patterns implemented by Prophet Muhammad ((‫ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬

((‫ ﻰﻟﺼ‬and his companions. It is obviously Islāmic because people involved in the

implementation of the said institution are the Ulamā, righteous men who finished their

degrees in Islāmic universities in the Middle East. However, there are also some

shortcomings by this institution, particularly in the collection, sharing system and

insufficient competent collectors which should be addressed in order to improve the

efficiency of the institution and increase the benefits to the masses.

133
Recommendations

Based on the findings, the researcher recommends the following:

A) For the al-Lujnat al-Ulyā

1) In the distribution value of Zakāt, it shows that the 4/8 or 50% of the total

amount of collection goes to food maintenance, central offices, operational expenses and

contingency. In order to make the distribution more balanced, the al-Lujnat al-Ulyā

should review the share distribution scheme by increasing the share percentage intended

for other recipients of Zakāt such as the poor and the needy. A more equitable

distribution will encourage more people to give Zakāt.

2) The al-Lujnat al-Ulyā should train collectors (both Āmil al-Baladiya and

the Āmil al-Qaria) on the basics of accounting and bookkeeping to enssure the proper

management and safety of the Zakāt fund. Through this training, the collectors will

become more competent in executing their tasks and responsibilities.

3) The al-Lujnat al-Ulyā should also conduct seminars, symposia, and

trainings in different Muslim communities in Cotabato City, targeting the masses in order

to strengthen awareness on the importance of Zakāt in an institutionalized manner. This

will be the most effective means of getting sympathy and support from the masses so as

to enhance collection and better results of the Zakāt institution.

4) To make the al-Lujnat al-Ulyā become more credible and gain the trust

and confidence of the Muslims, transparency should prevail in all transactions from

collection to disbursement. One of the means is to publish the yearly accomplishments,

specifically on the total amount of Zakāt collections, total number of people who received

134
Zakāt and other developments made by the al-Lujnat al-Ulyā supported by hard

evidences. This can be done by print information such as brochures, booklets, newsletters

and other documentation materials, by radio announcement and by Khutbah in the

Mosques.

5) Al-Lujnat al-Ulyā should invest in setting up some business concern which

will provide stable employment for the poor so they will in turn become Zakāt givers.

B) For the Traditional Zakāt Recipients and Payees

6) Traditional Zakāt are advised to study and review the practice of Zakāt

based on the Qurān injunctions and the tradition of Prophet Muhammad ((‫ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬

((‫ ﻰﻟﺼ‬so that their Zakāt or the amount of Zakāt received will be rewarded by Allāh (( ‫ﺴﺑﺣﺎ‬

‫))ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬. In short, traditional giving and or receiving Zakāt should be stoped. Instead,

promote and support the Islāmic practices of Zakāt as implemented by the al-Lujnat al-

Ulyā.

7) It is also equally important that upon knowing the fact that Zakāt must be

practiced based on the teaching of Islām, it is imperative for everyone to recognize and

support the said institution. This is the proper and correct practicing of Zakāt and a

Muslim must abide with this, otherwise, one will commit sin after knowing the truth

about Zakāt and its practices.

135
 C) For the Muslim Professionals, Academicians and Businessmen

8) The Muslim professionals, academicians and businessmen sectors are the

ones who have earned Zakātable (Nisāb) wealth and properties, therefore the researcher

strongly recommends that these sectors set a good example in observing the proper

giving of Zakāt through the al-Lujnat al-Ulyā. Since paying Zakāt is obligatory for all

Muslims who possessed wealth and properties, Muslims should fear for the wrath of

Allāh ((‫ ))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬and the punishment for the Zakāt evasion.

9) Muslims in the academe and professionals have great responsibility in

helping to explain, particularly to the government, that the practice of giving Zakāt is not

a form of collecting revolutionary tax to gather funds for terrorism. Instead, it is a

religious responsibility for the Muslims. Dissimination of studies and researches

concerning the concept and practices of Zakāt should be done as a way to make other

people, especially the non-Muslims, understand the principles of Zakāt.

D) For the Government

10) The government should understand that the Philippines, being a

democratic country, wherein the state and religion are two separated entites, should not

interfere into religious affairs. The Philippine Constitution guarantees freedom of

religion. Zakāt is one of the pillars of Islām which Muslims are obliged to observe.

Moreover, the government must treat religious sectors with justice and fairness. When the

Catholics practice the ‘IKAPU’ in their Churches as part of their religious belief, the

government does not comment or label it as revolutionary tax or extortion. The same

treatment should be given to Muslims who are practicing Zakāt as part of their faith and

136
fundamental to the teachings of Islām which need deeper understanding on the part of the

government, particularly the AFP, instead of branding it as revolutionary tax, an extortion

to be utilized for terroristic activities.

E) For the MILF and Other Armed Group

11) The present leadership of the MILF should continue to respect and

recognize the existence of the al-Lujnat al-Ulyā as a legitimate organization tasked to

collect and disburse Zakāt of the Muslims, particularly in Cotabato City and Mindanao as

a whole. It is important to remember that the late Ustadh Salamat Hashim, Chairman of

the MILF central committee, pronounced his recognition and even support to the

organization of the al-Lujnatul al-Ulyā to the extent that his own Zakāt al-Amwāl and

Zakāt al-Fitr was given to the collector of the al-Lujnatul al-Ulyā in his locality. The

researcher appeals to leadership of the MILF to continue to hold the same policy. This

would help prevent situations wherein Zakāt collected by some armed local commanders

were used for personal consumption to the detriment of the farmers.

12) The rank and file as well as to the field commanders of the BIAF and other

armed groups, should subscribe to the policy of the MILF by giving support and

recognition towards the existence of the al-Lujnatul Ulyā.

F) For the Bangsamoro people and to the Muslim in the Philippines as a

whole

13) Since the organization of al-Lujnatul al-Ulyā has been proven Islāmic in

its implementation of Zakāt and made great significant effects, the Bangsamoro Muslims

contribute whatever efforts for the success of the said institution.

137
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Al Jarhi, Mabid. “Towards an Islāmic Macro Model” as quoted by Monzer Kahf, in “The
Performance of the Institution of Zakāt in Theory and Practice” (A Paper
prepared for the International Conference on Islāmic Economics Towards the 21st
Century, Kuala Lumpur, April 26-30, 1999, in http://216.109.117.135.

Iqbal, Zafar. “Economic Rationale for the State Collection of Zakāt”, (First Published at
the International Journal of Islāmic Financial Services Vol. 2 No.1), 2004, 1-6, at
http://islamic-finance.net/journals/journal5/art2.pdf.

Kahf, Monzer. “The Performance Of the Institution Of Zakāt in Theory And Practice”,
(A Paper prepared for the International Conference on Islāmic Economics
Towards the 21st Century, Kuala Lumpur, April 26-30, 1999, in
http://216.109.117.135.

Khan, M. Fahim Khan. “Macro Consumption Functions in an Islāmic Framework”, as

quoted by Monzer Kahf, in “The Performance Of the Institution of Zakāt in
Theory and Practice”, (A Paper prepared for the International Conference on
Islāmic Economics Towards the 21st Century, Kuala Lumpur, April 26-30, 1999,
in http://216.109.117.135.

Mutawalli, Mukhtar Mohammed. “General Equilibrium and Aggregate Economic

Policies in an Islāmic Economy”, as quoted by Monzer Kahf, in “The

139
 Performance of the Institution of Zakāt in Theory and Practice”, (A Paper
prepared for the International Conference on Islāmic Economics Towards the 21st
Century, Kuala Lumpur, April 26-30, 1999. In http://216.109.117.135.
Mukherji, Badal. “A Macro Model of the Islāmic Tax System”, as quoted by Monzer
Kahf, in “The Performance of the Institution of Zakāt. In Theory And Practice”
(A Paper prepared for the International Conference on Islāmic Economics
Towards the 21st Century, Kuala Lumpur, April 26-30, 1999. In
http://216.109.117.135.

Zarqa, Mohammed Anas. “Role of Zakāt in the Economy (in general) and in Fiscal
Policy”, Muhammed Hashim Awad, “Adjusting Tax System to Accommodate
Zakāt” and Fazhur Rahman Faridi, “Zakāt and Fiscal Policy” as quoted by
Monzer Kahf, in “The Performance of the Institution of Zakāt in Theory and
Practice”, (A Paper prepared for the International Conference on Islāmic
Economics Towards the 21st Century, Kuala Lumpur, April 26-30, 1999, in
http://216.109.117.135.

____________. “Islāmic Economics Thought Muslim Scholars”’ at http:///w.w.w.Islamic

Economics .htm

____________. Dana Kita, Zakāt, Majlis Ugama Islām Singapura, Brochure, Islāmic
Center of Singapore, http://www.zakat.com.sg

http://www.census.gov.ph/data/pressrelease/2002/pr02126tx.html.

http://www.nscb.gov.ph/ru12/Overview/OVERCOT1.HTM

C) UNPUBLISHED THESIS

Unggang, Nuruddin I.. “Zakāt as an Institution: Its Economic Significance in a Muslim

Community”, (M.A. Thesis, Institute of Islāmic Studies, University of the
Philippines, Quezon City), 1991.

Abuala, Manny M. “The Kolibugan Gukum: An Indigenous Legal Institution for Dispute
Settlement in a Muslim Community”, (M.A. Thesis, Institute of Islāmic Studies,
University of the Philippines, Quezon City), 2004.

D) JOURNALS

Abdul Lateef M. Adetona. Zakāt & Its Administration, MWL Journal, Vol. 30, No. 9,
Ramadhan 1423 – November 2002.

140
______________. NADi Pulse of the Singapore Muslim Community, Muis Journal,
Volume 02/05, October 2005.

E) PAPERS

Gayak, Abdulmanan L. “Islāmic Economics and Its Solution to Poverty” A Paper

Presented during the Camping Programme on Roles of Ulamā and Muslim Youth
in Promoting Peace, Joint Organized by Hay-atul Ulamā in the Philippines and
the World Assembly of Muslim Youth – Phil., on August 05 – 11, 2005 at
Cotabato City.

Moharram, Abdulmaguid G. “Modified Sharing System of Zakāt at the Barangay Level”,

A Policy Paper Presented to the Graduate Academy Faculty as Requirements for
the Degree of Master of Public Administration and Islāmic Management,
Regional Madrasah Graduate Academy, Ma’had Kutawato College Campus,
Campo Muslim, Cotabato City, March 2003.

F) BROCHURES

Al-Lujnal al-Ulyā’s Brochure “So Ikatlo A Rukun U Agama Islām” (The Third Pillar of
Islām)

____________. Kewajipan Anda, Kesejahteraan Semua, Zakāt, Majlis Ugama Islām

Singapura, Brochure, Islāmic Center of Singapore, http://www.zakat.com.sg

G) HOLY QURĀN

Dr. Muhammad Muhsin Khan and Dr. Muhammad Taqi-ud-Din Al-Hilali, Interpretation
of the Meanings of The Noble Qurān in the English Language, Darussalam,
Riyadh, Saudi Arabia.

H) INTERVIEWS

I - Interview to Recipients of Zakāt from al-Lujnat al-Ulyā

An Interview to Mr. Abdulnasser Dipatuan on August 19, 2005. Mr. Dipatuan is an

orphan boy who received assistance at Almonte Extension, Cotabato City.

An Interview to Mr. Omar Bayao on August 19, 2005. Mr. Bayao is one of the recipients
of Zakāt at Super, Cotabato City.

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 II - Interview to Traditional Recipients of Zakāt

An Interview to Mr. Masenseng Datu Ulama on September 5, 2005. Mr. Masenseng is

one of the respondents from the traditional recipients of Zakah at Buliao II,
Cotabato City.

An Interview to Mr. Samad Sambol on August 6, 2005. Mr. Sambol is one of the
respondents from the traditional recipients of Zakah in Notre Dame Village,
Cotabato City.

An Interview to Mr. Mentato Mudzul on August 18, 2005. Mr. Mudzul is the respondent
from the traditional recipients of Zakāt in Buliao I, Cotabato City.

An Interview to Mr. Muhammad Sendad on August 19, 2005. Mr. Sendad is one of the
recipients of traditional giving of Zakāt in Buliao II, Cotabato City.

III - Traditional Payee of Zakāt

An Interview to Mrs. H. Noria Kasim on September 3, 2005. Mrs. Kasim is one of the
respondents who prefer to give their Zakāt to the traditional recipients.

IV - Interview to Ulamā/Ustadh (Khatib)

An Interview to Ustadh Norodin M. Husain on July 21, 2005. Ustadh Norodin is a

professor at Ma’had Kutawato al-Islāmie, Cotabato City.

An Interview to Ustadh Mustapha Salih on July 22, 2005. Ustadh Mustapha is a Professor
and Chairman of the Department of Islāmic Studies, CCSPC, Cotabato City.

An Interview to Ustadh Abdulmonaim Ebrahim on July 12, 2005. Ustadh Ebrahim is one
of the professors at Cotabato City State Polytechnic College, Cotabato City.

V - Interview to al-Lujnat al-Ulyā Collectors

An Interview to Mr. Nasrudin Menang on July 19, 2005. Mr. Nasrudin one of the
collectors of al-Lujnat al-Ulyā assigned in Masjid al-Borhan, Gen. Luna St.,
Cotabato City.

An Interview to Imām Ahmad H. Salih on August 26, 2005. Imām Ahmad is a collector
of al-Lujnat al-Ulyā assigned at Bailaga Mosque, Kakar, Cotabato City.

An Interview to Ustadh Abu Ahmad Abubakar on July 12, 2005. Ustadh Abu Ahmad is
one of the collectors at Malagapas, Cotabato City.

An Interview to Ustadh Abdulrahman Rengan on August 16, 2005. Ustadh Abdulrahman

is an Āmil and Imām of Masjidel Alil Ameer, Supermarket, Cotabato City.

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An Interview to Ustadh Abas Salih Kuday on August 17, 2005. Ustadh Abas is one of the
collectors of Masjid al-Motairi, Almonte Extension, Cotabato City.

An Informal Discussion to Imām Datu Kinog Mastura on August 16, 2005. Imām Datu
Kinog Mastura is an Imām and aamil of Masjidil Bilal, Salimbao, Sultan Kudarat,
Maguindanao.

An Interview to Ustadh Farid Bashier on July 13, 2005. Ustadh Farid is one of an Āmil
and Imām of Inon Mosque at Notre Dame Village, Cotabato City.
An Interview to Ustadh Abdulwahid Hashim on March 03, 2005. Ustadh Abdulwahid is
one of the Arabic Teachers and Āmil in Cotabato City State Polytechnic College,
Cotabato City.

An Interview to Ustadh Abiden Usman on August 05, 2005. Ustadh Abiden is one of the
collectors of Zakāt at Masjidel Abbasi, Mabini, Cotabato City.

VI - Interview to Dar al-Iftah

An Interview to Sheikh Mohamad Ya’cob on July 21, 2005. Sheikh Mohamad is a

member of the Dar al-Iftah in Cotabato City.

An Interview to Sheikh Abdulrauf Guialani on August 8, 2005. Sheikh Abdulrauf is an

Assistant Spokesman of the Dar al-Iftah, Cotabato City.

An Interview to Sheikh Mohammad Angkaddāma on July 21, 2005. Sheikh Mohammad is

a Spokesman of the Dar al-Iftah, Cotabato City.

VII - Interview to al-Lujnat al-Ulyā

An Interview to Sheikh Abdulkarim Garay on May 23, 2005. Sheikh Abdulkarim is a

cashier of the al-Lujnat al-Ulyā, Main Office, Cotabato City.

An Interview to Sheikh Abdulmanan Gayak on May 23, 2005. Sheikh Abdulmanan is a

Vice Chairman on Plans and Program of the al-Lujnat al-Ulyā, Main Office,
Cotabato City.

An Interview to Sheikh Guiafar Ali on July 21, 2005. Sheikh Guiafar is a former
Executive Vice Chairman of the al-Lujnat al-Ulyā, Main Office, Cotabato City.

VIII - Interview to Professionals

An Interview to Miss Romena Abubakar on March 25, 2005. Miss Romena is a

government employee working at the Department of Social Work Development
R-12, Cotabato City.

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An Interview to Mr. Faisal Dacungan on August 15, 2005. Mr. Dacungan is working at
private school in Cotabato City.

An Interview to Mr. Thong Amino on June 28, 2005. Mr. Amino is a Principal of a
certain public school in Cotabato City.

An Interview to Prof. Zakal Tagadaya on March 03, 2005. Prof. Tagadaya is an instructor
of Cotabato City State Polytechnic College, Cotabato City.

XI - Interview to Zakāt Payees to al-Lujnat al-Ulyā

An Interview to Mr. Badrudin Sendad on August 05, 2005. Mr. Sendad is one of the
active payees of Zakāt to the Āmilīn of al-Lujnat al-Ulyā in Cotabato City.

An Interview to Miss Sahada Talumpa on August 18, 2005. Miss Talumpa is one of the
businesswomen in Cotabato City who own and manage the mini grocery in
Cotabato City. She is also the one who patronize the Zakāt operation of al-Lujnat
al-Ulyā.

An Interview to Mr. Bajunaid Garay on August 16, 2005. Mr. Garay is one of the
businessmen who own a bodega of buy and sell agricultural products in Cotabato
City.

X – Interview to Radio

An Interview to a certain military officer over one of the radio station in Cotabato City.
This interview has personally heard by the researcher, however, the exact date of
interview and the name of interviewed military officers have forgotten.

XI – Updates

Mr. Mahmoud Munshi’s update on the Status of Muslim in Singapore, during his visit to
the chapter office of the Muslim Youth Brotherhood, Inc. in Salam Compound,
Culiat, Tandang Sora, Quezon City on January 13, 2006. Mr. Munshi is a
Singaporean Muslim who was actively engaged in promoting friendship between
Singapore-Philippines Muslims.

SOFTWARE

Alim Software & Islām Software

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 APPENDIX A – Glossary

The following definition of terms provides for better understanding of certain

words used in the study:

1. Al-Lujnat al-Ulyā ((‫ ))ﺍﻠﻠﺟﻨﺔﺍﻠﻌﻟﻴﺎ‬- is a name of an organization tasked to collect and

disburse Zakāt in Cotabato City and other provinces in Mindanao. The term al-Lujnat

al-Ulyā literally means ‘the Supreme Committee’ because of its responsibility, being

an implementer of the third pillar of Islām.

2. Āmilīn ((‫ – ))ﻋﺎﻤﻟﻴﻦ‬is the plural of Āmil, which means worker. A person involved in a

certain job who makes a big contribution in the outcome of the said efforts, is called

an Āmil.

3. Bangsamoro – refers to the identity of all Muslim native inhabitants of Mindanao,

Sulu and Palawan. Bangsamoro is literally translated into “Moro nation” and

therefore, to retain it is redundant.249 It is worth noting that the researcher used the

word Bangsamoro instead of Filipino because this is the reality commonly accepted

as the identity of the Muslims, especially in Cotabato City.

4. Fī Sabil Allāh ((‫ ))ﻔﻰ ﺴﺑﻴﻞﺍﷲ‬refers to by the al-Lujnat al-Ulyā as the 7th beneficiary of

Zakāt. According to Abū Zahra: “Some proponents of the Shafi’ites say it is

disbursed to those who are fighting for the sake of Allāh and for those who are

commissioned to defend the Muslim borders. The phrase “in the way of Allāh” was

interpreted by some jurists as to all men serving the interest of Muslims.250

249
Salah Jubair, “A Nation Under Endless Tyranny” Second Edition Revised, Published by Islāmic
Research Academy, Mansoorah – Lahore, Pakista, October 1997, pref.ix.
250
_____________, “Management of Zakāt in Modern Muslim Society”, Islāmic Research and Training
Institute, Islāmic Development Bank, Jeddah, Saudi Arabia, 1410H/1989, p.72.

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5. Fuqarā ((‫ – ))ﻔﻘﺮﺍﺀ‬people or Muslims who are poor and with possessions, who do not

correspond to the Nisāb.251

6. Al-Ghārimīn ((‫ – ))ﺍﻠﻐﺎﺮﻣﻴﻦ‬those Muslims who have debts and do not possess any

other wealth or goods with which they could repay what they owe. It is not

conditional that this debt was not incurred for any un-Islāmic or sinful purpose.

7. al-Hadīth ((‫ – ))ﺍﻠﺣﺪ ﻳﺚ‬the sayings, deeds and approvals accurately narrated from the

Prophet Muhammad ((‫ﷲ ﻰﻟﺼ(( ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬

8. Hawl ((‫ – ))ﺤﻮﻞ‬the period for the paying time of Zakāt.

9. Ibn as-Sabīl ((‫ – ))ﺍﺑﻦﺍﻟﺴﺑﻴﻞ‬those Muslims who are Musafir (travelers in view of

Shari’ah or Islāmic obligation) during their journey do not possess basic necessities,

though they may be well to do at home. They could be given Zakāt in order to fulfill

their need to return home.252

10. Institutionalized Zakāt – refers to the system of Zakāt implemented by the al-Lujnat

al-Ulyā based on the Qurān and the tradition of Prophet Muhammad ((‫ﻮ ﻪﻳﻟﻋ ﷲ ﺳﻠﻢ‬

‫ﻰ‬.((‫ﻟﺼ‬

11. Al-Jihād ((‫ – ))ﺍﻟﺠﻬﺎﺩ‬Holy fighting in the cause of Allāh ((‫ ))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬or any kind

of effort to make Allāh’s word (i.e. Islām) superior. Jihād is regarded as one of the

fundamentals of Islām.253 Al-Jihād (holy fighting) in Allāh’s Cause (with full force of

numbers and weaponry) is given the utmost importance in Islām and its one of its

pillars (on which it stands). By Jihād, Islām is established; Allāh’s Word is made

superior. By abandoning Jihād (may Allāh protect us from that) Islām is destroyed

and the Muslims fall into an inferior position; their honour is lost, their lands are

251
Unggang, p24.
252
Ibid. p.25.
253
Ibid.p.1244.

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 stolen, their rule and authority vanishes. Jihād is an obligatory duty in Islām on every

Muslim, and he who tries to escape from this duty, or does not in his innermost heart

wish to fulfill this duty, dies with one of the qualities of a hypocrite.254

12. Madīnah – well-known city in Saudi Arabia, where the Prophet’s Mosque is situated.

It was formerly called Yathrib.

13. Masākin ((‫ – ))ﻤﺴﺎ ﻜﻴﻦ‬people or Muslims who are destitute and extremely needy to the

extent that they are forced to beg for their daily sustenance or food ration.255

14. Mu’allafat-ul-Qulūb – New Muslims who were given Sadaqāt by the Prophet ((‫ﻮ ﺳﻠﻢ‬

((‫ ﻪﻳﻟﻋ ﷲ ﻰﻟﺼ‬to keep them firm in the fold of Islām.

15. Muharram ((‫ – ))ﻤﺤﺮﺍﻢ‬the first month of the Islāmic calendar.

16. Nisāb – minimum amount of property liable to payment of the Zakāt, e.g. Nisāb of

gold is twenty (20) Mithqāl, i.e. approx. 94 grams; Nisāb of silver is two hundred

(200) Dirhams, i.e. approx. 640 grams; Nisāb of food-grains and fruits is 5 Awsuq,

i.e. 673.5 kgms. Nisāb of camels is 5 camels; Nisāb of cows is 5 cows; and Nisāb of

sheep is 40 sheep.

17. Al-Riqāb ((‫ – ))ﺍﻟﺮﻘﺎ ﺐ‬slaves of the past, permitted to work for remuneration and with

an agreement from their masters to purchase their freedom on payment of fixed

amount. Inexistent today.256

18. Un-Institutionalized Zakāt – refers to the Moro traditional practices of Zakāt.

Among the Maguindanaon, they called Zakāt, as ‘ganap’ to mean one tenth of their

wealth will be given as Zakāt.

254
The footnote of (V.2: 190) The Noble Qurān, p.70.
255
Unggang, p.24.
256
Unggang, p.25.

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19. Zakāt ((‫ – ))ﺯﻜﺎ ﺓ‬there is no simple translation for this term into English. Zakāt is

similar to tithing, almsgiving, and charitable contributions. It is an obligation to share

God’s assets with other members of the community, especially the Muslim

community.257 It is one of the five pillars of Islām. It is an act of Ibādat (Worship) by

means of wealth. Literally, Zakāt is for ‘growing’, ‘purification’ and ‘trust’.258 In the

Shari’ah, it is a name of specific amount from the specified wealth that one is obliged

to give those Sinif (recipients), which intends to gain the pleasure of Allāh (( ‫ﺴﺑﺣﺎ ﻨﻪ ﻮ‬

‫))ﺘﻌﺎﻟﻰ‬, purification of oneself and wealth and growing of the soul of individual social

relation.259 Zakāt is the major economic means for establishing social justice and

lending the Muslim society to prosperity and security.260

20. Zakāt-ul-Fitr ((‫ – ))ﺯﻜﺎﺓﺍﻟﻔﺘﺮ‬an obligatory Sadaqah to be given by Muslims before the

prayer of ‘Id-al-Fitr.

257
Alim Software.
258
__________ “Al-Zakāt wa Tathbīqā Tihā al-Mu-āsira Fī Bilādi Bangsamoro” (The Implementation of
Zakāt in Bangsamoro Homeland), a booklet researched by the Al-Lujnat al-Ulyā, Main Office, Campo
Muslim, Cotabato City, 11 Muharram 1425 hijrah/ 2 March, 2004, p.2.
259
Ibid.
260
The Glossary of the Noble Qurān, p.12456.

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 APPENDIX B – Photos

The researcher’s informal interview with Shiekh Abdulmanan Tabara on

issues regarding accounting, recording and other operational
procedures implemented by the al-lujnat al-Ulyā. Photo taken inside al-
lujnat al-Ulyā’s main office in Campo Muslim, Cotabato City.

Interview with Sheikh Abdulmanan Gayak on matters

regarding the organization of al-Lujnat al-Ulyā. Sheikh Abdulmanan is
holding position in the al-Lujnat al-Ulyā as Vice-Chairman on Plans and
Programs. Photo taken inside the al-Lujnat al-Ulyā’s main office in
Campo Muslim, Cotabato City.

149
Interview with Professor Zakal Tagadaya regarding the participations of
the professional sectors on the institutionalization of Zakāt led by the al-
Lujnat al-Ulyā. Professor Tagadaya is an instructor of the Cotabato City
State Polytechnic College (CCSPC), Cotabato City. Photo taken inside his
house at Bagua II, Cotabato City.

Interview with Sheikh Abdulkarim Garay, a designated casher of the al-

Lujnat al-Ulyā Main Office in Cotabato City. Photo taken from his table
inside the said office.

150
 Interview with Miss Romena Abubakar at her residential house in
Buliao II, Cotabato City. Miss Abubakar is presently work in the office of
the Department of Social Welfare and Development (DSWD), ORC
Compound, Cotabato City. She is also an active payer of Zakāt to the
institution run by the al-Lujnat al-Ulyā.

Interview with Ustadh Abdulwahid Hashim on his active service as

collector of Zakāt at the school mosque in Cotabato City State Polytechnic
College (CCSPC), Cotabato City. Ustadh Abdulwahid is also an instructor
of Arabic and Islamic Studies in the said school. Photo taken from his
house in Bagua I, Cotabato City.

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Thesis Proposal Defend: From the researcher’s (maroon polo
shirt) left is Dr. Carmen A. Abubakar (Thesis Adviser), Prof.
Julkipli M. Wadi (Critic) and Hasim Iskak (classmate).

Thesis Final Defend: From the researcher’s (standing) left is

Dr. Carmen A. Abubakar, thesis adviser and Prof. Julkipli M.
Wadi, critic.

152
Appendix C: al-Lujnat al-Ulyā’s Brochure

153
154
155
156
157
D) The al-Lujnat al-Ulyā’s Book on Zakāt entitled “The Implementation of Zakāt in the
Bangsamoro Homeland”

158
159