The management of agricultural zakat in Malaysia is under the jurisdiction of States Religious Council. The objective of this paper is to analyze the nisab, rate and to assess the deduction of cost before zakat is imposed. A qualitative methodology was used to analyze the data through descriptive and comparative methods. The researchers used five states as samples, namely Selangor, Penang, Perlis, Terengganu, and Sarawak. The findings showed the inconsistency in deciding the nisab for the bushel (sa') metric weight. In addition, the variability of rates was applied in all states and the deduction of cost is allowed only in the state of Perlis. It can be summarized that the occurrence of the diversity is due to inconsistency of bushel (sa') weight in every state and there are various rates of agriculturazakat, specifically 5%, 7.5% and 10% which is set by State Islamic Religious Authority. It can be implied that fatwa issued by the State Mufti Department and Baitulmal are required to be reassessed from time to time. It is recommended that digital modern metric measurement is to be used and all costs should be deducted before they imposed agricultural zakat.

This study investigated the association of imams' religiosity behavior, leadership behavior, motivation to lead, and mosque performance of both rural and urban mosques in three states of Peninsular Malaysia or Federal Territory of Kuala Lumpur, Selangor, and Negeri Sembilan. 250 randomly selected mosques around the three states were visited in this study. All selected mosques were distributed with a self- administered questionnaire to be filled by the mosque leader or imam. The questionnaires returned to the researcher are 58 and this has made the respond rate for this research is 23.2 percent. Mosque performance was measured by using three variables or mosque attendance, the amount of fund raised by the mosque, and mosque assets. Imams' religiosity behavior was measured through the imams' routine religious activities and their leadership behavior was measured through three dimensions or task- oriented, relation-oriented, and religious leadership oriented behavior. Motivation to lead was measured by using three dimensions or affective identity, non-calculative, and social normative motivation to lead. Based on the test of normality, the distribution of data for leadership behavior and motivation to lead was found normal suggesting the results could be generalized to the whole population of imams in the three investigated states. Based on hierarchical regression analysis, this research first found that amount of fund raised by mosques have a significant positive association with mosque attendance but not mosque assets. Secondly, imams' individual religiosity behavior has no significant association with their leadership and motivation to lead. Thirdly, imams' religious leadership behavior has significant influence over mosque performance as compared to conventional task and relation leadership behaviors. Fourth, same with imams' leadership, their motivation to lead also significantly influenced mosque performance. Finally, imams' leadership behavior partially mediated the association of imams' motivation to lead and mosque performance suggesting imams' leadership as a significant variable to determine mosque performance. The results, in general, are important to be used by authorities and associated bodies to design suitable development model for imams and mosque performance in Malaysia.

Zakat merupakan salah satu rukun Islam dan sebahagian daripada syiar Islam. Zakat menyempurnakan sifat saling berhubungan, bantu membantu dan berkasih sayang antara sesama Islam serta memenuhi hajat dan keperluan orang yang memerlukan. Banyak penulisan berkaitan zakat, penafsiran hukum dan pemerincian mengenainya dalam kitab-kitab fiqh. Realiti semasa memperlihatkan sesetengah masyarakat Islam kurang mengambil perhatian terhadap hukum zakat, antaranya tidak memahami harta yang diwajibkan zakat, nisab pembahagiannya, siapa yang berhak menerimanya dan syarat wajib untuk mengeluarkan zakat. Antara persoalan yang sentiasa menjadi perbincangan dalam bab zakat ialah masalah menentukan had kifayah. Justeru, artikel ini bertujuan untuk membincangkan had kifayah, iaitu menganalisis maksud sebenar had kifayah, mencari solusi fiqh terhadap isu had kifayah dengan mengkaji persamaan dan perbezaan di kalangan fuqaha mengenainya, menerangkan kadar penentuan kifayah dan elemen-elemen yang sepatutnya diambilkira dalam penentuan had kifayah berdasarkan penelitian secara induktif (istiqra�) pandangan fuqaha terdahulu. Penulisan ini akan menggunakan pendekatan kajian perbandingan antara pendapat fuqaha dan melakukan analisis secara deskriptif terhadap dalil-dalil yang dikemukakan oleh para fuqaha dan mengaitkannya dengan realiti semasa.