Implementation of Selected Sustainable Development Goals in Zakat Management: A Study on the Zakat Distribution Division, Melaka Islamic Religious Council (MAIM), Melaka

Abstract

The Islamic concept of generosity is embodied in practices such as zakat, infaq, sadaqah, and waqf, which aim to uphold social equity and economic well-being. The Qur’an outlines eight rightful categories of zakat recipients (asnaf) as the basis for distribution. In the modern context, aligning zakat initiatives with the Sustainable Development Goals (SDGs) offers an effective approach to enhancing the sustainability of zakat institutions. This study explores how zakat assistance provided by the Melaka Islamic Religious Council (MAIM) contributes to the realization of selected SDGs. Adopting a qualitative design, the research is based on document analysis involving MAIM’s official reports, distribution records, and policy documents. The results show a strong connection between MAIM’s zakat programmes and several SDGs, particularly those related to poverty reduction, food security, health, education, economic growth, social inclusion, sustainable communities, and institutional integrity. Conversely, some goals such as gender equality, clean water and sanitation, and climate action remain outside the zakat framework due to Shariah limitations that confine assistance to the eight asnaf groups. Overall, the study offers a deeper understanding of how zakat institutions like MAIM can contribute to global development objectives through Islamic social finance mechanisms.