Muhamad Firdaus Ab RahmanHussein ‘Azeemi Abdullah ThaidiSiti Farahiyah Ab Rahim2024-05-292024-05-2920232024-1-180127-408210.21315/km2023.41.2.1http://web.usm.my/km/41(2)2023/KM41022023_1.pdfhttps://www.scopus.com/record/display.uri?eid=2-s2.0-85175962712&origin=resultslist&sort=plf-f&src=s&sid=9dd9a63f4e5362e9909d43b5a3e034e3&sot=b&sdt=b&s=TITLE-ABS-KEY%28DYNAMIC+OF+DIVERSITY+OF+RATE+ESTABLISHMENT+IN+THE+PRACTICE+OF+AGRICULTURAL+ZAKAT+COLLECTION+IN+MALAYSIA%29&sl=78&sessionSearchId=9dd9a63f4e5362e9909d43b5a3e034e3&relpos=0https://oarep.usim.edu.my/handle/123456789/10816Vol. 41, No. 2The advancement of the agricultural sector necessitates modern technology and high-quality seeds as well as fertilisers; such growth parallels the increased cost of paddy planting in Malaysia. However, Islamic scholars have debated several issues regarding the evaluation of the agricultural zakat, including the reason behind the refusal of plant operation and farmers’ self-sustenance cost before zakat imposition. This article aims to analyse the diversity of rate establishment in the practice of agricultural zakat collection in Malaysia by examining the rates imposed based on irrigation and the deduction of some costs before the imposition of zakat. A qualitative approach was employed to interpret the data through inductive, deductive and comparative methods. As for field research, this study conducted semi-structured interviews in selected states of Malaysia, namely Selangor, Sarawak, Pulau Pinang, Terengganu and Perlis. The findings indicate that agricultural rates vary significantly between states, ranging from 5% to 7.5% or 10% of the total amount of the crop produced that has reached its nisab. These distinctions arose due to (1) the varied interpretations of the Islamic legal tradition by various schools of juristic thought and (2) the rate of zakat on crops, which requires discussion of irrigation and energy use by farmers. However, this non-uniformity is not attributable to disparities in living levels throughout Malaysia’s states. Therefore, further research is required to determine the substantial cost reduction of agricultural zakat in Malaysia, including self-sufficiency cost, considering the current agrarian economy’s needs and public interest.en-USagricultural zakat; diversity; dynamic; Malaysia; rateArticle120412