The Practice of Distributing Zakat Fitrah to Al-Mujahidin Mosque as a Gharim Group with the Fiqh Perspective of Zakat and Law No. 23 Year 2011 (Study in Sebangau Kuala District, Pulang Pisau Regency)

Abstract

Zakat is a property that must be set aside by a Muslim or a body owned by a Muslim in accordance with religious provisions to be given to those who are entitled to receive it. The obligation of zakat in Islam has a very fundamental meaning. Besides being closely related to divine aspects, it is also economic and social. People in Sebangau Kuala Village in the distribution of zakat are different in general. Zakat in the form of rice will be distributed to the indigent, poor, amil and fi sabilillah and zakat in the form of money will be handed over entirely to the gharim in this case the mosque to be stored and issued for the benefit of the mosque such as funds for the construction and maintenance of mosques. The reason the mosque is classified as asnaf gharim is not because the mosque has a lot of debt. However, the reason is because the construction of the mosque has not been completed so it requires a lot of funds. The purpose of this study is to find out (1) How is the practice of distributing zakat fitrah in Baz Sebangau Kuala. (2) What is the legal status of the determination of the Al-Mujahidin mosque as an asnaf gharim by baz sebangau kuala. The type of research used is field research (field research). The approach in this research is descriptive qualitative. The results of this study indicate that the practice of distributing zakat at the Al-Mujahidin mosque is in accordance with religious law. As for the legal status of the Al-Mujahidin mosque, it does not include asnaf gharim. This is because, that the Al-Mujahidin mosque does not have a lot of debt and is still able to fund the construction of the mosque through other sources such as infaq, alms and waqf. This is also considering that there are still many poor people in Sebangau Kuala Village, so the main priority is the needy and poor first.