Fi sabilillah in the Fiqh conception, its meaning is interpreted as people fighting in defense of religion. For this meaning, Ulama (Islamic scholars) clung to distributing zakat fi sabilillah to the mustahiq as guided by the meaning of the text contained in the fiqh books. But in practice, Baitul Mal in Aceh distributes zakat fi sabilillah for the tahfiz Qur'an program. Therefore, based on the issue's description, it is necessary to conduct a more comprehensive study to determine the legal basis of Baitul Mal in Aceh for channeling zakat fi sabilillah for the Tahfiz Qur'an Program, how the program is realized, and how Ulama Dayah perceive the practice. This research employed qualitative methods in the form of field studies using a conceptual approach. Based on the results of the study, it was found that Baitul Mal in Aceh in giving zakat fi sabilillah for the Tahfiz Qur'an Program already refers to the provisions in the Qur'an and also other rules stipulated in the provisions of the Qanun Baitul Mal, which was then the program realized through the distribution of scholarships to students in the form of a tahfiz program. In addressing this issue, Ulama Dayah do not deny the distribution of zakat fi sabilillah for the tahfiz Qur'an program, although conceptually the interpretation of the meaning of zakat fi sabilillah can only be given to those who fight in defense of religion. Their view is based on the existence of the values of benefit contained in Baitul Mal's practice.