The Analysis Of Deduction Of Costs Before Any Imposition Of Agricultural Zakat Based On Maqasid Syari’ah

This research analyzed the need for some given costs to be exempted before any imposition of alms is made. The reality concerning the agricultural alms in Malaysia as based solely on qaul of Imam Syafi`e rather than qaul of other scholars. Thus, in Selangor the deduction of any cost before imposition of agricultural zakah is not applicable, even though several states such as Terengganu, Penang and Sarawak have given an exemption for operational cost. Perlis is the only state in Malaysia allow all deduction of costs include self-sustenance cost. The objectives of this study are to research into agricultural alms in the Malaysian context and to study the deduction of costs in Malaysia based on maqasid syari’ah. Based on the dynamics of the Islamic Shari`a, the flexibility of law adheres closely on maqasid syari`ah involving current and local maslahah. Therefore, this study analyses the transformation of the current agricultural alms involving policy makers, namely the State Mufti Department and officers in charge of the alms management namely the State Baitulmal. The methodology of this study is done using the primary data which is the interview with the State Mufti Department and the State Baitulmal in states of Selangor, Penang, Perlis, Terengganu and Sarawak. The data analysis uses the descriptive and the comparative methods. The research outcome demonstrates that the justification for the reduced operational costs of the crops and the self-sustenance costs in assurance for maslahah daruri of the farmers and their families.