Zakat’s Social Insurance Function in Malaysia— in Copying with the COVID-19 Crisis —Hiroshi Oikawa (Professor, Faculty of Business and Commerce, Kansai University)【Abstract】
This paper examines the role and contribution of Zakat, a form of almsgiving to the Muslim
community, to alleviating economic difficulties caused by the Covid-19 in Malaysia. Malaysia is oneof the earliest countries in Southeast Asia that were affected by Covid-19. In response to the domestic
rise in Covid cases, Malaysian government introduced a Movement Control Order (MCO), imposing
a negative impact on the entire economy of the people in Malaysia. Zakat institutions in Malaysia may
help necessitous persons to overcome the Covid-19 crisis.
This research is intend to explain the Zakat system and its contribution to the Covid-19 crisis
in Malaysia. Zakat is one of the fundamental pillars of Islam that has direct economic bearing uponothers. It requires Muslims to distribute a part of their wealth among the specified heads in order toachieve economic emancipation of the poor. My research finds that a special aid program of a certain
zakat institution provided the following five services; (1) monthly financial assistance, (2) additional
special zakat assistance, (3) respiratory assistance to seven hospitals, (4) daily food assistancethroughout the MCO, and (5) pillow and mattress assistance for special homeless centre. Among them,(1) and (2) were most frequently used, implying zakat was helpful for the Covid-19 victims.
Keywords: Zakat; Covid-19; Malaysia; Movement Control Order (MCO)

1. Introduction
This research focuses on the role of zakat distribution in combating the Covid-19 crisis. The Covid19 crisis was disastrous, causing various harmful effects in all aspects of human life, especially in thehealth and economic activities. The pandemic is directly related to a health risk. However, because of
the highly contagious nature of the virus, daily life of people became threatened. Without the adventof effective vaccine, keeping isolation to others was the only way to protect human lives. The isolated
life called for the enforcement on citizens to stay home, namely lock down, sacrificing people's
economic activities and earnings. Actually, in 18 March 2020, Movement Control Order (MCO) was1

imposed by Malaysian government in order to break the chain of infections. As a result, the economic
activities came to a stagnation, forcing the private sectors to postpone, or even terminate, the business.
Facing the Covid-19 crisis, the demand for Islamic social finance product has clearly increased. For
instance, there is need to increase the zakat distribution for the poor. Likewise, similar trends havebeen seen in sadaqat (charity) and waqf (endowment) as well. Recently, a growing number of literature
focuses on the role of zakat funds in the Covid-19 crisis (Hudaefi 2021, Setianingrum et al. 2021,
Badrah et al. 2020, Hambari et al. 2020, Hudaefi & Junari et al. 2020). Based on the findings existing
literature proposed, this research also examine the role of zakat from the view point of how it works
as a social insurance.
This research uses a qualitative method with a literature study approach from various
available sources of literature data such as research journals, research reports, books, working papers,
and policy briefs. Although initial research strategy included fieldwork and interview survey in
Malaysia, it was banned due to the Covid-19 pandemic world-wide. So, this approach was inevitable,
in which data and evidence were collected through literature review. The main data was taken fromthe work of Hambari et al. (2020), in which the process of zakat distribution was elaborately followedin the Federal Territory Islamic Council (MAIWP) during the first MCO period in Malaysia.

2. Covid-19 Crisis in Malaysia
2-1. Economic Impact of Covid-19 pandemic
The impact of Covid-19 on the global economy can be considered as disaster. The damages it hascaused seem unrecoverable. The pandemic is directly related to a health risk. However, because of thehighly contagious nature of the virus, daily life of people became threatened. Without the advent ofeffective vaccine, keeping isolation to others was the only way to protect human lives. The isolated
life called for the enforcement on citizens to stay home, namely lock down, sacrificing people's
economic activities and earnings. The consequence of the pandemic has been tremendous on the global
economy. Except for the several sectors such as health, delivery and trade of essential services, therest of the economic activities came to a stagnation, forcing the private sectors to postpone, or eventerminate, the business.
As a result of the pandemic, a number of poor and needy was created. According to theestimation of World Bank, the pandemic and downturn of advanced countries may push more than 60
million people into extreme poverty (The World Bank 2020a). It was also estimated that globally 25
million workers will lose their jobs. Due to the downturn impact of pandemic, people need money tomaintain business, to pay housing fee, and even to afford food.

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The repercussion of Covid-19 on economy appeared in two ways. The first one is direct,
namely the health crisis. The other one is a rather indirect one, bringing a society finally into a humancrisis. Up to the end of 2021, more than four hundred million people have been infected and nearly
six million people were died (https://ourworldindata.org/coronavirus). Thus, the economic impact of
global pandemic can be regarded as a shock. As was announced by International Monetary Fund(IMF), the global economic recession caused by Covid-19 was expected to be more serious than the
Lehman crisis in 2008-9. It was estimated a 2.4% contraction in GDP growth globally (World Bank
2020b). Thus, even for uninfected person and family who are completely healthy pathologically, theCovid-19 pandemic caused their economic life extremely disastrous. To save the individuals and thecompanies affected, the governments have stepped in. The fiscal and monetary policies have beenaligned to counter the crisis.
In order to cope with pandemic, more effort and immediate assistance by government areneeded to mitigate the difficulty of poor and needy. Depending on the stages of economic
development, the impact and nature of the pandemic may differ from country to country. Also,
economic measures to combat pandemic crisis taken by government differs widely (Thomas et al.
2020). The micro-economic measures included the relief packages and stimulus packages forindividuals and companies that have been seriously affected by the pandemic recession. Under certain
conditions, reduction, reliefs and postponement of taxes were also allowed. Food and basic necessities
were provided for those who needed them. From the macro-economic aspect, monetary and financial
measures included the provision of moratorium of debt payment for companies which affected heavily
by economic downturn. Temporary waiver of some corporate fees, rents, and fines are introduced tolighten a financial burden for debt-heavy corporations (IMF 2020). Not only the governments but
also the multilateral agencies, such as World Bank and IMF, worked closely with the each government
to provide relief to mitigate the financial difficulties, aiming particularly for developing countries.
2-2. Pandemic and Movement Control Order in Malaysia
Malaysia is one of the earliest countries in Southeast Asia that were affected by Covid-19.
Malaysia suffered from a spike in Covid-19 cases, due to a four-day Islamic event held at Kuala
Lumpur's "Masjid Jamek Sri Petaling" from 27 Feb to 1 Mar, 2020. The event attracted 16,000
Muslims, and was regarded as the major source of the Covid-19 cases not only for Malaysia itself but
also for its neighbouring countries. In response to the domestic rise in Covid cases, Malaysian
government announced that the country would enter into a partial lockdown on 18 March 2020. The
major instrument of lock down was a Movement Control Order (MCO), including travel and bordercontrol, bans on mass gathering events and dining in a restaurant, and other forms of social events.

3

The MCO resulted rather successful, as by the end of August 2000, Malaysia has less than 10,000
cumulative case, which was one of the lowest figure in the region.
However, Covid-19 still attacked Malaysia several times in waves. Sabah state election
caused the next wave of infection, reaching four-digit new cases daily. Clusters often occurred in theworkplaces and dormitories where foreign labours were working and staying. According to the spikein Covid infection all around the countries, Prime Minister Muhyddin announced a state of emergency
from 12 January to 1 August 2021. For the emergency, the second MCO was introduced, although it
was more lenient than previous one. At the present moment of October 2021, as the Pandemic still
continues in Malaysia (see Fig.1 below), the MCO measures are not completely lifted.

MCO measures had a negative impact on the economy of the people in Malaysia. According to Fabeil
et al. (2020), the impact was significant among micro-enterprises in Malaysia. Entrepreneurs wereforced to have difficulties such as business cancellation and reduced income due to the closure ofseveral supporting sectors such as retails, services and transportation. Without some form of supports,
they might not be able to continue their business. Zakat institutions in Malaysia may help necessitous
persons to overcome the Covid-19 crisis. The following part of this paper explains the Zakat system,

4

particularly focusing on the role to support the poor and needy, and its contribution to the Covid-19
crisis in Malaysia.

3. The Role of Zakat in Poverty Alleviation
Zakat is conducted as one of the fundamental obligations of Muslims, showing direct economic
behaviour toward others, specifically for the poor.1 For the basic understanding of zakat economics
among others, it emphasises that all resources belong to God and these resources are trust that must
be used to satisfy the basic needs of all those who, for no fault of their own, cannot afford the basic
necessities of life in a humane and dignified manner (Quraishi, 1999).
Zakat in Arabic means ‘to purify', 'to grow.' Muslims are requested to distribute a part oftheir asset and wealth in order to achieve economic freedom of the poor, providing equivalent to alevy on ‘idle' wealth of 2.5% per year (Hudaefi & Junari et al. 2020; 8). Beyond the act of charity
which we are familiar with, in Malaysia Zakat is a compulsory duty of every wealthy Muslim, bywhich Zakat is intended to transfer funds from the rich to the poor. In Malaysia, the SIRCs (State
Islamic Religious Councils) have the authority to collect and distribute Zakat on locality and boundary
within the respective state jurisdiction. The zakat tool mirrors the, what is called, Keynesian model pf
economic growth as is argued as follows;+ The rich like to save.
+ The poor need to consume but do not have enough money to do so.
+ Zakat transfers funds from the rich to the poor.
+ The transfer leads to higher spending by the poor which in turnbrings higher production, more jobs and employment opportunities for the poor.
Thus, zakat substantially play its role as a fiscal mechanism. Zakat performs some of the major
functions of modern public finance, which covers social security entitlements, social assistance grants
for childcare, food subsidy, education, health care, housing, and public transportation in a welfare state.
It separates public welfare expenditures from other budgetary items and puts the burden of meetingthe economic welfare needs of the society where it belongs.

1

Sadaqah is a similar concept to zakat, being utilised as a tool under the rule of distribution andredistribution that achieves social justice. Islamic finance motivates those who are more economically able
and redeems the rights of the less able in the form of Sadaqah. Objectively, the rule of distribution andredistribution in Islamic economics is to ensure that the wealth should be vitalised within the society andprovides resources used for the growth of the entire economy ((Zamir & Mirakhor 2013).

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The collection and distribution of zakat have some economic implications. According to Nik Mustapha(2007), the aspects on the economics of zakat consists of economic effects on i) savings and investment,ii) equitable distribution of income and wealth and employment and i) consumption level. The
imposition of zakat on savings will generate productive investment and expansion of dynamic
participation into the economic activities and promoting greater public-private sector cooperation in
the development of the country. The equitable distribution of income and wealth assures that the needy
and poor achieve a minimum standard of living as the zakat provides a mechanism for community
resources to be distributed among them to alleviate their poverty and difficulties in mainstream
economy. Finally, the consumption level of a community will be enhanced with the equitable
distribution of income and wealth among members of the community since the marginal propensity toconsume among the lower income level is higher than the upper income level. The positive change instatus from zakat recipients would boost domestic aggregate demand. The fundamental of the zakat's
economics laid on its function and the beauty of the philosophy in macro and micro economics
perspectives, which is also mentioned by Quraishi (1999) as follows:
From a microeconomic perspective, zakat is a mechanism for self-help.
Everyone contributes to need fulfilment and the general wellbeing of society
according to one's ability. And from a macroeconomic perspective, similar to
the inheritance laws in Islam, the institution of zakat is designed to deal withthe distribution of wealth in society. Being a re-distributive fiscal policy basedon wealth and not on income, it provides insurance against unjust alliances
between economic monopolies and political power, which leads to a social
imbalance, exploitation, and eventually anarchy. As such, it guards against theconcentration of wealth in the hands of a few persons, families, or even thestate” (Quraishi 1999; 78).
Thus, Quraishi (1999) suggests that, because the known economic resources at a given point in time
are relatively limited, establishing the Quranic perspective of economic justice and providing general
well-being for all members of the society. This also requires zakat economics which are focused on
three critical economic factors. Firstly, earning halal (permissible) income; secondly, ensuring anequitable distribution of wealth; and thirdly, creating an economic safety net to assure need fulfilmentof those who, through no fault of their own, cannot afford the basic necessities of life.
In practice, the zakat is established as a compulsory charity tool which can be used on eight types ofgroup of people (Sadeq 1992). Among eight types of them, five are meant for poverty eradication suchas the poor, the needy, the debtors, the slaves (release them from captivity), and the wayfarer. Others

6are the heads of zakat administration, "those whose hearts are made inclined" (to Islam), and in theway of Allah.
This implies poverty is a serious problem in a majority of Muslim countries. The teachingsof Islam, through the Holy Quran and the Hadith, stresses on the significance of zakat as a social tool
to bridge the differences between the rich and poor Muslims. Poverty in Islam is concerned withinsufficiency of income and the inability in fulfilling basic human needs. There are no distinct
techniques to measure poverty, as it is always associated with some level of income required to provide
for the basic human needs. This human needs refer to the right of food, clothes and shelter. The poverty
line or income level, which serves as an indicator to identify whether a person is poor, is useful wherea person is considered poor if his income is below the poverty line income. From the Islamic point ofview, poverty is perceived almost similarly to the conventional definitions. One is considered poor if
he does not possess sufficient necessities to fulfil his basic needs. Therefore, poverty can beinterrelated to muallaf (convert to Muslim), as identified and understood in Islam (Clarke & Tittensor
2014).
In combating poverty in Islam, the distribution of zakat in the form of cash payment is notbelieved not to be helpful for the beneficiaries, particularly in the long term (Ahmed Habib 2004).
Zakat recipients tend to more spend most of the wealth distributed for the consumption. Such poorer
people has higher propensity to consume, in which there will be nothing available for them to generate
income (Qureshi 1989; 41). Rahman also reminds that such a payment may also form a permanentgroup of dependants who have no motivation to work (Rahman 1986). Hence, the traditional mannerof providing zakat in the form of monthly or in daily necessities need to be limited to those who haveno power of sustenance, since such a distribution of only the basic necessities leads not to significantly
change the living standard of the beneficiaries. Contrarily, it is also noticed that any attempt to handle
proactive recipients as an unproductive one will only result in the continuous poverty (Ahmed Habib
2004).
The importance and magnitude of zakat useful to combat poverty can never be
underestimated. Zakat is a very dynamic and relevant institutions work to eradicate poverty in Muslim
countries. For example, Kahf (1987) studies the dynamic nature of zakat in the eight Muslim
economies. His estimation was based on zakat proceeded from agriculture, livestock, mining andmonetary savings in these countries, indicating the zakat’s ratio to GDP. The figure for cash figh(Islamic jurisprudence) position is shown in Table 1, ranging between 0.9% and 7.5% to the GDP,depending on the figh positions in matters concerning zakat collection.
The above figures, which vary with different figh positions, are a clear testimony that the
Muslims can count on zakat as a potential source of funds to alleviate poverty in their countries, if it
is managed efficiently. Therefore, one may then ask: will it be possible for zakat proceeds in Muslim

7

countries to be raised to a higher level than what had been estimated by Kahf (1987)? As Islam is areligion that transcends time and space, the answer is always in the affirmative. However, to translate
this into reality there are two pre-requisites: one, the fuqaha (Islamic jurisprudence experts) have tocontinue exercising their intellectual capability and spend more time and efforts to come up with new
ijtihad (intellectual assertion) concerning zakat; and, two, to put in place a system of zakat
management that is more dynamic and efficient, and managed by the so-called “new breed" of Muslim
bureaucrats. To put it differently, zakat can only be considered as an effective means of alleviating
poverty of the Muslim ummah (society) if both the ulama and umara (leaders) work hand in hand tomap out the future of zakat such that it becomes more dynamic and innovative in its management.

Table 1. Percentage of Estimated Zakat Proceeds to GDP
in Selected Muslim Countries(%)

Fiqh Position
Z1

Z2

Z3

Egypt

2.0 3.9 4.9Indonesia

1.0 1.7 2.0

Pakistan

1.6 3.5 4.4

Qatar

0.9 3.7 3.2

Saudi Arabia

1.2 3.7 3.4

Sudan

4.3 6.6 6.2

Syria

1.5 3.1 3.1

Turkey1.9 4.9 7.5(Source) Kahf (1987)(note) Z1 = Zakat is paid based on the traditional figh position where zakatableassets (i.e. assets on which zakat is imposed) are confined only toagricultural output, livestock, trade inventories and cash holding.
Z2 = Zakat is paid based on some contemporary scholars' views wherein addition to Z, classification of zakatable assets, zakat is also paid
based on fixed assets, and salary and wages.
Z3 = Zakat is paid based on the latest version of Al-Qardawi's view.
In this version, zakat on fixed assets is calculated at 2.5% of theirstock and yield together; on top of Z, and Z, identified assets.

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4. Zakat copying with Covid-19 Caused Poverty in Malaysia
4.1. Zakat as a channel to assist Covid-19 victims
As was reviewed in section 2, Malaysia’s Movement Control Order (MCO) had a tremendous shockon the people and economy of Malaysia. To compensate the economically disastrous impact of MCO,
Malaysian government provided the economic stimulus package, named "Prihatin," which wasintended to support business and households (Hidayat 2020). However, combatting the negative
impact of Covid-19 must need huge financial resources. Thus, alternative funding, especially those

Table 2. Zakat Distribution by States during the First Covid-19
Pandemic(RM million)
Zakat Institutions
1
2
3

Federal Territory Islamic Council (MAIWP)& Center for Zakat Collection (PPZ)
Zakat Pulau Pinang

Distribution
34.41
14.52

Pahang Islamic Council and Malay Heritage& Center for Zakat Collection of Pahang

12.20

4

Kelantan Islamic Council

12.60

5

Perak Islamic Council and Malay Heritage

14.35

6

Terengganu Islamic Council and Malay Heritage

20.20

7

Selangor Zakat Borad (LZS)

15.00

8

Johor Islamic Council

7.40

9

Kedah Zakat Borad

16.70

10 Negeri Sembilan Islamic Council (MAINS)

4.30

11 Zakat Melaka & Melaka Islamic Council

4.26

12 Peris Islamic Council and Malay Heritage

3.98

13 Sabah Islamic Council

6.00

14 Baitulmal Sarawak

6.00

Total

171.92(Source) Kisah Zakat Malaysia

9based on social funds, were seriously sought (Ninglasari & Muhammad, 2021). For this reason, zakat
institutions were expected to contribute to overcoming the Covid-19 pandemic in Malaysia.
Zakat is originally expected to be distributed to victims of natural disasters. Undoubtedly,
Covid-19 should be considered as a disaster; thus, it is highly desirable to utilise Zakat funds to help
people affected by Covid-19. In this sense, Zakat is one of Islamic social security fund that is needed
to stabilise the community. Zakat itself is an obligation of payment for Muslim, requiring the paymentof an annual tax of 2.5% on the productive wealth (Hudaefi & Beik, 2021). The core principle ofIslamic law on zakat implies the relevance of utilising zakat to help recover from the impact of Covid19. As was explained in section 3, there are eight zakat recipients, in which the number of the poorand needy were increasing during the pandemic. They should be an immediate target as zakat
recipients for Covid-19 victim (Hudaefi et al., 2021). Moreover, zakat funds were allocated to develop
public facilities which should be used for the community (Hudaefi et al., 2020).
Zakat institutions are expected to take care of the needs of society and to satisfy their basic
needs such as food, education, health and so on. The concept of zakat as such is a basic foundation forIslamic economics to balance economic potential between rich and poor people, resulting instrengthening the nation's entire economy (A1-Mamun & Haque 2015). Zakat institutions aresupposed to have a strategic and important role to support the government in preventing Covid-19,
since it is regarded as a philanthropic organization. The activities of zakat institutions range in various
fields widely, such as economy, social, health, Islamic preaching education, and other daily activities.
At the beginning of May, 2020, during the first pandemic, Zakat institutions distributed
RM171.92 million through the 14 independent state Zakat institutions throughout Malaysia (See Table
2 above).
Table 2 shows total zakat distribution by state for the purpose to assist the poor and needy who weredamaged by the pandemic and the subsequent MCO. During the MCO period, this distribution was
really supportive and helpful. Faud (2020) reports that, as most of those whose income is under thebottom 40% had scarce savings, such financial assistance was truly helpful. The following part of thissection examines how zakat funds were allocated, based on the evidence taken by MAIWP.
4.2. The role of MAIWPIn Malaysia, zakat authorities are responsible for the collection and distribution of zakat. They areadministered at the state level. In Federal Territory of Malaysia, the Federal Territory Islamic Council(MAIWP) controls zakat. The Federal Territory Islamic (MAIWP) was established in 1 February 1974.
Its establishment was supposed to manage Islamic matters in the Federal Territory of Kuala Lumpur.
MAIWP also take care of the affairs related to Muslims in the areas of Putrajaya and Labuan. In
relation to the zakat management, MAIWP controls over two institutions, namely the Zakat Collection

10

Center (PPZ) nd Baitulmal for the distribution Baituimal.
After the occurrence of Covid-19 pandemic, it is reported that MAIWWP has been one of
the most active in managing zakat assistance to communities through various programs. This isbecause the Territory was among most seriously damaged by the Covid-19, as the population is larger
and many of them earn income from trading and service of small business. Fabeil et al. (2020) explains
the negative impact was the largest among SMEs (small and medium-sized enterprises) than large
companies. Due to the MCO, SMEs engaged in retails, services, restaurant, transportation and othersupporting sectors were forced to suspend, or even close, their business. Consequently, microentrepreneurs suffered from cancellation or steeply decreasing volume of business. As a result, theyseriously need support and help to maintain their business. Zakat institutions were expected to play animportant role in providing support for such small businesses, as it is among the distribution of
productive zakat. Based on these circumstances, this research is to collect the evidence from theFederal Territory Islamic Council of Malaysia (MAIWP).
4.3. How zakat contributed to combating Covid-19 crisis
Covid’s negative impact on the economy has directly affected people’s quality of life, leading to anincrease in poverty. Zakat institutions have quickly stepped in as an alternative source of assistanceon top of government support to mitigate the negative effects of Covid -19 on the public through Zakat.
Among those, Hambari et al. (2020) reports that MAIWP was most aggressive to take special actions.
One of the efforts of MAIWP was the Special Aid for Covid-19, which is designed to lighten theburden on ordinary people due to the MCO enforcement by the government. This program is also
named as Bantuan Zakat Kecemasam Covid-19 (Zakat Emergency Aid).

Table 3. MAIWP's Zakat Distribution Programs for Covid-19(RM million)
Programs

Recipients

Amounts

1 Montlyly Financial Assistance

24,196

9.67

2 Additional Special Zakat Assistance

24,196

12.10

3 Respiratory Assistance fo Seven Hospitals

3.27

4 Daily Food Assistance5

678 Boxes

Pillow & Mattress Assistance for

0.02

Special Homeless Centre
Total(Source) MAIWP
11

0.05

48,392

25.11

For the survival during the MCO period, the support was provided to small business owners,
entrepreneurs, and employees who were seriously suffered from shortage of their income. The
MAIWP’s Special Aid for Covid-19 programme is composed of the following five programs; (1)monthly financial assistance, (2) additional special zakat assistance, (3) respiratory assistance to sevenhospitals, (4) daily food assistance throughout the MCO, and (5) pillow and mattress assistance for
special homeless centre (Hambari et al. 2020).
Table 3 shows the MAIWP’s zakat distribution by programs, recipient and RM amountduring the first MCO period. Obviously from this table, MAIWP tended to emphasise consumptive inzakat distribution. Specifically, MAIWP was likely to pay more attention to satisfying the basic needsof daily lives and, in contrast, less to fulfilling health programmes. The table shows that nearly fifty
thousand recipients were provided direct cash and foods, while only a few of them received nonmonetary assistance including pillow, hospitals equipment and homeless centre. This is rather
understandable, as most of recipients were not unhealthy by Covid-19 but unaffordable to go about
their everyday lives under emergency situation (Hambari et al. 2020).

5. Summary and Conclusion
The Covid-19 pandemic is a disastrous globally, in which Malaysia was also badly affected. In 18
March 2020, Malaysian government introduced MCO, which had a negative impact on daily lives of
Malaysian citizens. In addition to Malaysian government’s stimulus programs, though it was partial
to offset the damage, zakat funds were provided to the poor and needy of Muslims. This research
examines how zakat contributed to help them.
Zakat is one of the fundamental pillars of Islam that has direct economic bearing upon others.
It requires Muslims to distribute a part of their wealth among the specified heads in order to achieve
economic emancipation of the poor. Facing the crisis caused by the Covid-19 pandemic, it was zakat
that was expected to the pandemic victims. This research focuses on MAIWP, one of the zakat
institutions in Malaysia. It provided zakat funds through various programs to support Muslims
negatively affected by the pandemic.
MAIWP helped Covid-19 victims in various ways, particularly through financial support.
Daily food assistance and homeless centre service were marginal in contribution, as the crisis was
mainly in an economic matter. Provided the cooperation with various agencies, particularly with publicbodies, the crisis would be more easily overcome. As for some advice for zakat improvement tocombat Covid-19 crisis in the long run, zakat fund should be used for more productive purposes,
including human resource development and collective research to create a Covid-19 vaccine. This isa kind of innovation in zakat distribution, as the benefit would belong not only to individuals but also
to overall society in general.

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