Dg Nooremah Ag SaidRose Irnawaty IbrahimAzman Ab RahmanHafidzi Hamdan2024-10-212024-10-2120242024-10-18Dg Nooremah Ag Said, Rose Irnawaty Ibrahim, Azman Ab Rahman & Hafidzi Hamdan Bridging The Gap Between The Tradition Of The Prophet In Zakat Payment And The Current Practice, Through Modern Measurement. (2024). Journal of Islamic Accounting and Business Research.1759-08171524-5310.1108/JIABR-10-2023-0328https://oarep.usim.edu.my/handle/123456789/23820https://www.emerald.com/insight/content/doi/10.1108/JIABR-10-2023-0328/full/html?skipTracking=trueJournal of Islamic Accounting and Business Research.Purpose – This paper aims to view the tradition of the Prophet in zakat payment, especially the attributed measurements, and adapt these measures to current zakat measurement practices. Design/methodology/approach – This study is designed with an exploratory sequential mixed method where qualitative data were collected from historical archives and also from the measurement of available _ sāʿ صاع and mud_ مد. These standard measures were collected from Malaysia and other Muslim countries and calibrated at the National Measurement Standards Laboratory (currently carried out by the National Metrology Institute of Malaysia). The volume of the _ sāʿ were tabulated, charted, analyzed and determined. Findings – Prophet Muḥammad ordered for zakat al-fi _ tr الفطر زكاة to measure the crops using _ sāʿ (gallon: volume measure), not ra _ tl رطل) pound: standard weight). This paper recommends a reference volume for the _ sāʿ, and from this value, the volume for the smaller measure mud and much larger measure wasq وسق were calculated. The agricultural ni _ sāb (5 wasq) is one of the key parameters in_ sāʿ volume analysis. Research limitations/implications – This study covers standard measures acquired from Malaysia, Saudi Arabia and the United Kingdom (traceable to India). Several empirical data are attained from previous studies from Saudi Arabia and North Africa. Also, some theoretical data are obtained from kitab tafsir, hadith and kitab turath (books and records written by early scholars). A concern in this study is the ratio of de-husked grains currently approximated at half of un-hulled grains. This might not necessarily be accurate and may differ by different types of grains. Practical implications – After the introduction of the modern measurement system known as the International System of Units (SI) in 1971, _ sāʿ became obsolete, leaving each state in Malaysia to define and convert _ sāʿ to SI units variously. This paper contributes to standardizing the conversion to one value with an appropriate SI unit, that has traceability to the Prophet’s sāʿ. This national reference standard _ sāʿ is essential for zakat al-fi _ tr measurement, important for zakat centers and impacting every Muslim in Malaysia. Often overlooked, _ sāʿ is more crucial as a basis in determining and standardizing the seasonal crops ni _ sāb, unfolding the reasons why the poor are paying the paddy zakat in Malaysia. Social implications – The Prophet’s tradition for ablution is to use water not more than one mud, this is aligned with the 12th Sustainable Development Goals by the United Nations which promoted the responsible consumption of water. Considering half (adults) of the 1.9 billion Muslims in the world, multiplied by 5 timesen-USAgricultural ZakatCrops Ni_ sābAwsūq! SāʿMudtext::journal::journal article::research article118157