The provision of zakat aims to improve the economic condition of mustahik (zakat recipient) and overcome some of the problems they face. From year to year, there is an increase in the amount of zakat received by the institutions that manage it. However, up to now there are still many mustahik who are still living under a decent and adequate line. This shows that the role of zakat in improving the economic condition of mustahik is not yet very visible. Or in other words the performance of zakat is not yet maximal in controlling poverty. It is more ironic that disasters sometimes occur in the zakat distribution area. This event implies that there is a mistake in the management of zakat, especially in the field of distribution. Is there a mistake in distributing zakat in Indonesia? Therefore, the question arises: Is there no clue from the Qur'an and or hadith about the pattern and technical distribution of zakat? This research will found the pattern and technical conclusions in: (1) Zakat pick-up (2) Do not move zakat (3) Circles (spirals) like conch shells.

ABSTRAK   Tingginya minat muslim Indonesia yang ingin menunaikan ibadah haji, sehingga perbankan syariah sebagai fasilisator dalam pengumlupan dana nasabah yang ingin berangkat haji memberikan inovasi dalam produk jasa pengurusan Ibadah Haji yang disambut antusias oleh nasabah Muslim, DSN mengatur kegiatan perekonomian yang berprinsip Syariah seperti dalam Fatwa DSN No. 29/DSN-MUI/VI/2002 Tentang Pembiayaan Pengurusan Haji Lembaga Keuangan Syariah. Dalam Fatwa tersebut LKS dilarang melakukan dana talangan kepada nasabah, karena dapat menimbulkan hutang-piutang, seharusnya syarat haji ialah bagi yang mampu. Penelitian ini merupakan penelitian kepustakaaan (library research). Penulisan bersifat deskriptif kualitatif. Data yang diperoleh dianalisis dengan menggunakan teknik analisis isi (content analysis). Temuan penelitian bahwa akad ijārah boleh diterapkan dalam produk tabungan haji tetapi besaran ujrah atau upah harus dijelaskan ketika awal perjanjian, agar terhindarnya dari unsur gharar (tipu-menipu). Dan perbankan syariah dilarang menerapkan sistem dana talangan Haji, dan harus berpedoman pada hukum islam serta Fatwa Dewan Syariah Nasional Majelis Ulama Indonesia. Kata kunci: Akad Ijārah, ujrah, Tabungan Haji