Implementasi Penyaluran Dana Zakat bagi Ghārimīn Perspektif Fiqh dan Tafsir: Studi pada Baitul Mal Aceh

Abstract

This article discusses the issues of the distribution of zakat for aṣnāf ghārimīn in Baitul Mal Aceh, focusing on three aspects: the fiqh and tafsir perspectives, the implementation of zakat allocation for ghārimīn by BMA, and the review of Islamic economic law. The problem lies in the gap between the broader normative concept of ghārimīn—which includes individuals indebted for lawful personal needs or public interests—and the narrower implementation by BMA, which limits recipients to victims of natural disasters and humanitarian crises. Using a juridical-empirical method with statutory and conceptual approaches, primary data from interviews, documentation studies, and legal materials, analysed descriptively-prescriptively, the findings show: first, fiqh and tafsir affirm the legitimacy of zakat for ghārimīn under lawful debt conditions; second, BMA’s implementation has strong legal legitimacy but remains restricted to disaster victims, with relatively small allocations compared to other aṣnāf; third, from the perspective of Islamic economic law, this policy does not fully reflect the principles of justice and equitable distribution. Therefore, it is recommended that BMA and the Aceh government expand the criteria for ghārimīn to include individuals burdened by debts for essential daily needs, ensuring zakat functions as a true instrument of social justice and economic empowerment.