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After a period of glorious development during the classical era, zakat as a pillar of Islam and an important source
of Islamic wealth redistribution went through many centuries without a significant progress and change. The
development of Islamic economics thoughts at the beginning of the 20th century, however, sparked a new interest on utilising zakat as a
source of Muslim economic development.

This book traces the evolvement of zakat laws and administration in Malaysia, in particular the unprecedented transformation of the
zakat institutions’ organisational structure which have changed the landscape of zakat in the country. Throughout the years, zakat has
metamorphosed from an annual religious duty performed and paid in the month of Ramadhan to become a billion worth of public revenue
controlled by the states’ Islamic religious councils.

Datin Dr Wan Marhaini Wan Ahmad is a Senior Lecturer at the Department of Finance, Faculty of Business and Economics, University of Malaya
Datuk Dr Luqman Haji Abdullah is Mufti of Federal Territory, Malaysia

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