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Review Article
Review on Charity in Islam: An Obligation
Dr. Sukhjot Kaur1
Dr. Zohra Khatoon2
1 Department of Psychology, Guru Kashi University, Talwandi Sabo, Bathinda, Punjab, India. 2 Department of Psychology, Sharda University, Greater Noida, Uttar Pradesh, India.
Published Online: May-June 2026
Pages: 222-229
Cite this article
↗ https://www.doi.org/10.59256/ijrtmr.20260603027References
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Journal of Scientific Research, 11(6), 453–457.
[3]. Akbar, M., Niaz, R., & Amjad, M. (2020). Determinants of households’ food insecurity with severity dimensions in Pakistan: Varying
estimates using partial proportional odds model. Health & Social Care in the Community, 28(5), 1698–1709.
[4]. Akmal, I. B., Majid, M. S. A., & Gunawan, E. (2021). Does Zakat matter for human development? An empirical evidence from
Indonesia. Regional Science Inquiry, 12(2), 195–208.
[5]. Alshater, M. M., Saad, R. A. J., Abd. Wahab, N., & Saba, I. (2021). What do we know about zakat literature? A bibliometric review.
Journal of Islamic Accounting and Business Research, 12(4), 544–563.
[6]. Ammani, S. A., Abba, S. A., & Dandago, K. I. (2014). Zakah on employment income in Muslims majority states of Nigeria: Any cause
for alarm? Procedia-Social and Behavioral Sciences, 164, 305–314.
[7]. Amsari, S., & Nasution, S. (2020). Benefits Of Productive Zakat In Increasing Mustahik Revenue In Lazismu Center. Proceeding
International Seminar Of Islamic Studies, 1(1), 141–150.[8]. Anis, F. M., & Kassim, S. H. (2016). Effectiveness of zakat-based programs on poverty alleviation and economic empowerment of poor
women: A case study of Bangladesh. Journal of Islamic Monetary Economics and Finance, 1(2), 229–258.
[9]. Apriliyah, R. P., & Arifianto, B. (2022). Evaluation of zakat literature: A bibliometric analysis and systematic literature review. Review
of Islamic Social Finance and Entrepreneurship, 50–62.
[10]. Atmeh, M. A., & Maali, B. (2017). An accounting perspective on the use of combined contracts and donations in Islamic financial
transactions. Journal of Islamic Accounting and Business Research, 8(1), 54–69.
[11]. Awang, R. N., & Mokhtar, M. Z. (2012). Comparative Analysis of Current Values and Historical Cost in Business Zakat Assessment:
An Evidence from Malaysia. International Journal of Business and Social Science, 3(7).
[12]. Beik, I. S., & Arsyianti, L. D. (2016). Measuring zakat impact on poverty and welfare using CIBEST Model. Journal of Islamic
Monetary Economics and Finance, 1(2), 141–160.
[13]. Bonandar, B. (2018). Analisis pengaruh pendistribusian zakat dan pembinaan serta pendampingan dalam meningkatkan kesejahteraan
pengusaha kecil pada rumah zakat kota Samarinda. Al-Tijary, 197–204.
[14]. Chapra, M. U. (1992). Islam and the economic challenge. International Institute of Islamic Thought (IIIT).
[15]. Effendi, J. (2013). PEMBERDAYAAN MASYARAKAT PENGUSAHA KECIL MELALUI DANA ZAKAT, INFAQ, DAN
SEDEKAH (ZIS): Studi Kasus Program Masyarakat Mandiri Dompet Dhuafa terhadap Komunitas Pengrajin Tahu di Kampung Iwul,
Kecamatan Parung, Kabupaten Bogor. Al-Muzara’ah, 1(2), 161–174.
[16]. Hambari, H., Arif, A. A., & Zaim, M. A. (2020). The role of zakat institution in facing Covid-19. Indonesian Conference of Zakat-
Proceedings, 119–126.
[17]. Handoko, L. H., Bayinah, A. N., & Firmansyah, F. (2022). A Bibliometric Analysis of Research on Zakat: Past Trends and Future
Directions. Al-Uqud: Journal of Islamic Economics, 6(2).
[18]. Hidayatullah, A., & Priantina, A. (2018). Toward zakat management integration in Indonesia: Problems and solution. Syarif
Hidayatullah State Islamic University Jakarta.
[19]. Hudaefi, F. A., & Beik, I. S. (2021). Digital zakāh campaign in time of Covid-19 pandemic in Indonesia: A netnographic study. Journal
of Islamic Marketing, 12(3), 498–517.
[20]. Iskandar, A., Possumah, B. T., & Aqbar, K. (2021). Global Covid-19: What Islamic Economic and Finance Can Do? Indonesia
Experience. IJIBE (International Journal of Islamic Business Ethics), 6(2), 119–134.
[21]. ISLAMIC PHILANTHROPHY REPORT 2023—Google Search. (n.d.). Retrieved August 31, 2023
[22]. Johari, F., Ab Aziz, M. R., & Ali, A. F. M. (2014). A review on literatures of zakat between 2003-2013. Library Philosophy and Practice,
0_1.
[23]. Johari, F., Ali, A. F. M., & Ab Aziz, M. R. (2015). A review of literatures on current zakat issues: An analysis between 2003-2013.
International Review of Research in Emerging Markets and the Global Economy (IRREM).
[24]. Kaleem, A., & Ahmed, S. (2010). The Quran and poverty alleviation: A theoretical model for charity-based Islamic microfinance
institutions (MFIs). Nonprofit and Voluntary Sector Quarterly, 39(3), 409–428.
[25]. Lessy, Z., Adamek, M., & Khaja, K. (2020). Philanthropic zakat for the disadvantaged: Recipient perspectives from Indonesia. Asian
Social Work and Policy Review, 14(3), 138–147.
[26]. Mahomed, Z. (2017). Zakat in Islamic wealth management. Islamic Wealth Management.
[27]. Nadzri, F. A. A., Rahman, A., & Omar, N. (2012). Zakat and poverty alleviation: Roles of zakat institutions in Malaysia. International
Journal of Arts and Commerce, 1(7), 61–72.
[28]. Nafiah, L. (2015). Pengaruh pendayagunaan zakat produktif terhadap kesejahteraan mustahiq pada program ternak bergulir BAZNAS
kabupaten Gresik. El-Qist: Journal of Islamic Economics and Business (JIEB), 5(1), 929–942.
[29]. Nor, M. R. M., Iqbal, H. A., & Hureri, M. A. (2023). Possession of Zakāt and Contemporary Outlook: A Review. Journal of Islamic
Thought and Civilization, 13(1).
[30]. Osman, M. F., Suib, S., & Md Noor, N. H. (2020). The function of the zakat funds continuance modal insan in their sustainable in
Islamic pedagogy. Journal of Critical Reviews, 7(6), 526–530.
[31]. Raies, A. (2020). Islamic versus Conventional Fiscal policy: The effect of zakat on education and employment. Academic Journal of
Interdisciplinary Studies, 9(1), 27–33.
[32]. Razak, S. H. A. (2020). Zakat and waqf as instrument of Islamic wealth in poverty alleviation and redistribution: Case of Malaysia.
International Journal of Sociology and Social Policy, 40(3/4), 249–266.
[33]. Ridwan, A. M., Pimada, L. M., & Asnawi, N. (2019). Zakat distribution and macroeconomic performance: Empirical evidence of
Indonesia. International Journal of Supply Chain Management, 8(3), 952–957.
[34]. Rustyani, S., & Rosyidi, S. (2018). Measurement of Efficiency and Productivity of Zakat Institutions in Indonesia using Data
Envelopment Analysis and the Malmquist Productivity Index. International Journal of Zakat, 3(3), 69–82.
[35]. Rusydiana, A. S., & As-Salafiyah, A. (2021). A scientometric analysis of zakat literature published in times of COVID-19 pandemic.
International Journal of Zakat, 6(2), 1–14.
[36]. Rusydiana, A. S., & Nailah, N. (2020). Zakat and technology: A bibliometric R analysis. International Journal of Zakat, 5(3), 88–107.
[37]. Saifuddin, O. D. D. Z. (2013). Upaya Distribusi Kekayaan (Studi terhadap UU No. 23 Tahun 2011 tentang Pengelolaan Zakat). Az
Zarqa, 5(2).
[38]. Salman, M., Majid, M. S., & Mardhani, M. (2022). Bibliometric Analysis and Productive Zakat Review. Seybold Report, 17(8), 1129–
1139.
[39]. Suprayitno, E., Kader, R. A., & Harun, A. (2013). The impact of zakat on aggregate consumption in Malaysia. Journal of Islamic
Economics, Banking and Finance, 9(1), 39–62.
[40]. Syaikhu, S., Norwili, N., & Maimunah, M. (2021). The Empowerment of Infaq and Waqf Evaluation in light of Maqasid al-Sharia
Perspective in Mosques in Palangka Raya, Indonesia. Samarah: Jurnal Hukum Keluarga Dan Hukum Islam, 5(2), 1003–1020.
[41]. Taufiq, I. F., & Nurasyiah, A. (2018). The Effect of Productive Zakat, Business Experience, and Mentoring on Farmers’ Revenues
(Survey on Lumbung Desa Program by Sinergi Foundation in Cibaeud Village, Cigalontang District, Tasikmalaya Regency).
International Journal of Zakat, 3(3), 55–67.
[42]. United Nations. (2020). Sustainable Development Goals Knowledge Platform. - Google Search. (n.d.). Retrieved September 28, 2023,
from
[43]. Uyob, R. (2020). Current Research in Zakat Accounting Research. Journal on Technical and Vocational Education (JTVE), 5(1).[44]. Wahab, N. A., & Rahim Abdul Rahman, A. (2011). A framework to analyse the efficiency and governance of zakat institutions. Journal
of Islamic Accounting and Business Research, 2(1), 43–62.
[45]. Wahab, N. A., & Rahim Abdul Rahman, A. (2012). Productivity growth of zakat institutions in Malaysia: An application of data
envelopment analysis. Studies in Economics and Finance, 29(3), 197–210.
[46]. Wahyudi, M., Ahmi, A., & Herianingrum, S. (2022). Examining Trends, Themes and Social Structure of Zakat Literature: A
Bibliometric Analysis. Global Journal Al-Thaqafah, 12(1), 40–67.
[47]. Wahyuningsih, I., & Nurzaman, M. S. (2020). Islamic financial instruments and economic growth; an evidence from Indonesia. 2020
6th International Conference on Information Management (Icim), 46–50.
[48]. Widiastuti, T., Auwalin, I., Rani, L. N., & Ubaidillah Al Mustofa, M. (2021). A mediating effect of business growth on zakat
empowerment program and mustahiq’s welfare. Cogent Business & Management, 8(1), 1882039.
[49]. Widiastuti, T., Cahyono, E. F., Zulaikha, S., Mawardi, I., & Al Mustofa, M. U. (2021). Optimizing zakat governance in East Java using
analytical network process (ANP): The role of zakat technology (ZakaTech). Journal of Islamic Accounting and Business Research,
12(3), 301–319.
[50]. Yakubu, A., & Usman, D. (2019). The Role of Islamic Economic System in Tackling Poverty in a Society. International Journal of
Research and Innovation in Social Science (IJRISS) Volume III, Issue III.
[51]. Yuniar, A. M., Natasya, A., Kasri, R. A., & Siswantoro, D. (2021). Zakat and Digitalization. Indonesian Conference of Zakat-
Proceedings, 523–534.
[52]. Yusoff, M. B. (2011). Zakat expenditure, school enrollment, and economic growth in Malaysia. International Journal of Business and
Social Science, 2(6), 175–181.
[53]. Yusoff, M. B. (2012). Zakat distribution and growth in the federal territory of Malaysia. Journal of Economics and Behavioral Studies,
4(8), 449–456.
[54]. Zainal, H., Basarud-din, S. K., Yusuf, R. M., & Omar, S. N. Z. (2016). Managing zakat fund in Malaysia. Journal of Global Business
and Social Entrepreneurship, 1(2), 46–53.
[2]. Ahmad Razimi, M. S., Romle, A. R., & Muhamad Erdris, M. F. (2016). Zakat management in Malaysia: A review. American-Eurasian
Journal of Scientific Research, 11(6), 453–457.
[3]. Akbar, M., Niaz, R., & Amjad, M. (2020). Determinants of households’ food insecurity with severity dimensions in Pakistan: Varying
estimates using partial proportional odds model. Health & Social Care in the Community, 28(5), 1698–1709.
[4]. Akmal, I. B., Majid, M. S. A., & Gunawan, E. (2021). Does Zakat matter for human development? An empirical evidence from
Indonesia. Regional Science Inquiry, 12(2), 195–208.
[5]. Alshater, M. M., Saad, R. A. J., Abd. Wahab, N., & Saba, I. (2021). What do we know about zakat literature? A bibliometric review.
Journal of Islamic Accounting and Business Research, 12(4), 544–563.
[6]. Ammani, S. A., Abba, S. A., & Dandago, K. I. (2014). Zakah on employment income in Muslims majority states of Nigeria: Any cause
for alarm? Procedia-Social and Behavioral Sciences, 164, 305–314.
[7]. Amsari, S., & Nasution, S. (2020). Benefits Of Productive Zakat In Increasing Mustahik Revenue In Lazismu Center. Proceeding
International Seminar Of Islamic Studies, 1(1), 141–150.[8]. Anis, F. M., & Kassim, S. H. (2016). Effectiveness of zakat-based programs on poverty alleviation and economic empowerment of poor
women: A case study of Bangladesh. Journal of Islamic Monetary Economics and Finance, 1(2), 229–258.
[9]. Apriliyah, R. P., & Arifianto, B. (2022). Evaluation of zakat literature: A bibliometric analysis and systematic literature review. Review
of Islamic Social Finance and Entrepreneurship, 50–62.
[10]. Atmeh, M. A., & Maali, B. (2017). An accounting perspective on the use of combined contracts and donations in Islamic financial
transactions. Journal of Islamic Accounting and Business Research, 8(1), 54–69.
[11]. Awang, R. N., & Mokhtar, M. Z. (2012). Comparative Analysis of Current Values and Historical Cost in Business Zakat Assessment:
An Evidence from Malaysia. International Journal of Business and Social Science, 3(7).
[12]. Beik, I. S., & Arsyianti, L. D. (2016). Measuring zakat impact on poverty and welfare using CIBEST Model. Journal of Islamic
Monetary Economics and Finance, 1(2), 141–160.
[13]. Bonandar, B. (2018). Analisis pengaruh pendistribusian zakat dan pembinaan serta pendampingan dalam meningkatkan kesejahteraan
pengusaha kecil pada rumah zakat kota Samarinda. Al-Tijary, 197–204.
[14]. Chapra, M. U. (1992). Islam and the economic challenge. International Institute of Islamic Thought (IIIT).
[15]. Effendi, J. (2013). PEMBERDAYAAN MASYARAKAT PENGUSAHA KECIL MELALUI DANA ZAKAT, INFAQ, DAN
SEDEKAH (ZIS): Studi Kasus Program Masyarakat Mandiri Dompet Dhuafa terhadap Komunitas Pengrajin Tahu di Kampung Iwul,
Kecamatan Parung, Kabupaten Bogor. Al-Muzara’ah, 1(2), 161–174.
[16]. Hambari, H., Arif, A. A., & Zaim, M. A. (2020). The role of zakat institution in facing Covid-19. Indonesian Conference of Zakat-
Proceedings, 119–126.
[17]. Handoko, L. H., Bayinah, A. N., & Firmansyah, F. (2022). A Bibliometric Analysis of Research on Zakat: Past Trends and Future
Directions. Al-Uqud: Journal of Islamic Economics, 6(2).
[18]. Hidayatullah, A., & Priantina, A. (2018). Toward zakat management integration in Indonesia: Problems and solution. Syarif
Hidayatullah State Islamic University Jakarta.
[19]. Hudaefi, F. A., & Beik, I. S. (2021). Digital zakāh campaign in time of Covid-19 pandemic in Indonesia: A netnographic study. Journal
of Islamic Marketing, 12(3), 498–517.
[20]. Iskandar, A., Possumah, B. T., & Aqbar, K. (2021). Global Covid-19: What Islamic Economic and Finance Can Do? Indonesia
Experience. IJIBE (International Journal of Islamic Business Ethics), 6(2), 119–134.
[21]. ISLAMIC PHILANTHROPHY REPORT 2023—Google Search. (n.d.). Retrieved August 31, 2023
[22]. Johari, F., Ab Aziz, M. R., & Ali, A. F. M. (2014). A review on literatures of zakat between 2003-2013. Library Philosophy and Practice,
0_1.
[23]. Johari, F., Ali, A. F. M., & Ab Aziz, M. R. (2015). A review of literatures on current zakat issues: An analysis between 2003-2013.
International Review of Research in Emerging Markets and the Global Economy (IRREM).
[24]. Kaleem, A., & Ahmed, S. (2010). The Quran and poverty alleviation: A theoretical model for charity-based Islamic microfinance
institutions (MFIs). Nonprofit and Voluntary Sector Quarterly, 39(3), 409–428.
[25]. Lessy, Z., Adamek, M., & Khaja, K. (2020). Philanthropic zakat for the disadvantaged: Recipient perspectives from Indonesia. Asian
Social Work and Policy Review, 14(3), 138–147.
[26]. Mahomed, Z. (2017). Zakat in Islamic wealth management. Islamic Wealth Management.
[27]. Nadzri, F. A. A., Rahman, A., & Omar, N. (2012). Zakat and poverty alleviation: Roles of zakat institutions in Malaysia. International
Journal of Arts and Commerce, 1(7), 61–72.
[28]. Nafiah, L. (2015). Pengaruh pendayagunaan zakat produktif terhadap kesejahteraan mustahiq pada program ternak bergulir BAZNAS
kabupaten Gresik. El-Qist: Journal of Islamic Economics and Business (JIEB), 5(1), 929–942.
[29]. Nor, M. R. M., Iqbal, H. A., & Hureri, M. A. (2023). Possession of Zakāt and Contemporary Outlook: A Review. Journal of Islamic
Thought and Civilization, 13(1).
[30]. Osman, M. F., Suib, S., & Md Noor, N. H. (2020). The function of the zakat funds continuance modal insan in their sustainable in
Islamic pedagogy. Journal of Critical Reviews, 7(6), 526–530.
[31]. Raies, A. (2020). Islamic versus Conventional Fiscal policy: The effect of zakat on education and employment. Academic Journal of
Interdisciplinary Studies, 9(1), 27–33.
[32]. Razak, S. H. A. (2020). Zakat and waqf as instrument of Islamic wealth in poverty alleviation and redistribution: Case of Malaysia.
International Journal of Sociology and Social Policy, 40(3/4), 249–266.
[33]. Ridwan, A. M., Pimada, L. M., & Asnawi, N. (2019). Zakat distribution and macroeconomic performance: Empirical evidence of
Indonesia. International Journal of Supply Chain Management, 8(3), 952–957.
[34]. Rustyani, S., & Rosyidi, S. (2018). Measurement of Efficiency and Productivity of Zakat Institutions in Indonesia using Data
Envelopment Analysis and the Malmquist Productivity Index. International Journal of Zakat, 3(3), 69–82.
[35]. Rusydiana, A. S., & As-Salafiyah, A. (2021). A scientometric analysis of zakat literature published in times of COVID-19 pandemic.
International Journal of Zakat, 6(2), 1–14.
[36]. Rusydiana, A. S., & Nailah, N. (2020). Zakat and technology: A bibliometric R analysis. International Journal of Zakat, 5(3), 88–107.
[37]. Saifuddin, O. D. D. Z. (2013). Upaya Distribusi Kekayaan (Studi terhadap UU No. 23 Tahun 2011 tentang Pengelolaan Zakat). Az
Zarqa, 5(2).
[38]. Salman, M., Majid, M. S., & Mardhani, M. (2022). Bibliometric Analysis and Productive Zakat Review. Seybold Report, 17(8), 1129–
1139.
[39]. Suprayitno, E., Kader, R. A., & Harun, A. (2013). The impact of zakat on aggregate consumption in Malaysia. Journal of Islamic
Economics, Banking and Finance, 9(1), 39–62.
[40]. Syaikhu, S., Norwili, N., & Maimunah, M. (2021). The Empowerment of Infaq and Waqf Evaluation in light of Maqasid al-Sharia
Perspective in Mosques in Palangka Raya, Indonesia. Samarah: Jurnal Hukum Keluarga Dan Hukum Islam, 5(2), 1003–1020.
[41]. Taufiq, I. F., & Nurasyiah, A. (2018). The Effect of Productive Zakat, Business Experience, and Mentoring on Farmers’ Revenues
(Survey on Lumbung Desa Program by Sinergi Foundation in Cibaeud Village, Cigalontang District, Tasikmalaya Regency).
International Journal of Zakat, 3(3), 55–67.
[42]. United Nations. (2020). Sustainable Development Goals Knowledge Platform. - Google Search. (n.d.). Retrieved September 28, 2023,
from
[43]. Uyob, R. (2020). Current Research in Zakat Accounting Research. Journal on Technical and Vocational Education (JTVE), 5(1).[44]. Wahab, N. A., & Rahim Abdul Rahman, A. (2011). A framework to analyse the efficiency and governance of zakat institutions. Journal
of Islamic Accounting and Business Research, 2(1), 43–62.
[45]. Wahab, N. A., & Rahim Abdul Rahman, A. (2012). Productivity growth of zakat institutions in Malaysia: An application of data
envelopment analysis. Studies in Economics and Finance, 29(3), 197–210.
[46]. Wahyudi, M., Ahmi, A., & Herianingrum, S. (2022). Examining Trends, Themes and Social Structure of Zakat Literature: A
Bibliometric Analysis. Global Journal Al-Thaqafah, 12(1), 40–67.
[47]. Wahyuningsih, I., & Nurzaman, M. S. (2020). Islamic financial instruments and economic growth; an evidence from Indonesia. 2020
6th International Conference on Information Management (Icim), 46–50.
[48]. Widiastuti, T., Auwalin, I., Rani, L. N., & Ubaidillah Al Mustofa, M. (2021). A mediating effect of business growth on zakat
empowerment program and mustahiq’s welfare. Cogent Business & Management, 8(1), 1882039.
[49]. Widiastuti, T., Cahyono, E. F., Zulaikha, S., Mawardi, I., & Al Mustofa, M. U. (2021). Optimizing zakat governance in East Java using
analytical network process (ANP): The role of zakat technology (ZakaTech). Journal of Islamic Accounting and Business Research,
12(3), 301–319.
[50]. Yakubu, A., & Usman, D. (2019). The Role of Islamic Economic System in Tackling Poverty in a Society. International Journal of
Research and Innovation in Social Science (IJRISS) Volume III, Issue III.
[51]. Yuniar, A. M., Natasya, A., Kasri, R. A., & Siswantoro, D. (2021). Zakat and Digitalization. Indonesian Conference of Zakat-
Proceedings, 523–534.
[52]. Yusoff, M. B. (2011). Zakat expenditure, school enrollment, and economic growth in Malaysia. International Journal of Business and
Social Science, 2(6), 175–181.
[53]. Yusoff, M. B. (2012). Zakat distribution and growth in the federal territory of Malaysia. Journal of Economics and Behavioral Studies,
4(8), 449–456.
[54]. Zainal, H., Basarud-din, S. K., Yusuf, R. M., & Omar, S. N. Z. (2016). Managing zakat fund in Malaysia. Journal of Global Business
and Social Entrepreneurship, 1(2), 46–53.
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