Abstract:Zakat is the most efficient way to help the poor and needy improve their living standards or achieve their 'dharuriyyat' and 'hajiyyat' needs. Furthermore, zakat institutions have been exposed to many challenges that hinder the efficiency of the institutions in administering the zakat distribution including inadequate data records, the shortage of staffing, and geographical factors. Thus, zakat authority introduces a zakat refund known as wakalah that would allow zakat payers to distribute zakat refunds to the… Show more
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