The Concept of Fî Sabîl Allâh and Ibn Sabîl as Mustaḥiq Zakat and Its Application in Baitul Mal in Aceh

(A Comparative Study between Baitul Mal Aceh and Baitul Mal Aceh Besar)

Abstract

Sabîl Allah in zakat refers to the people defending religion, while ibn sabîl in zakat means those who are travelling and running out of supplies, not journeying for sinful purposes. Baitul Mal in Aceh practices the zakat distribution for sabîl Allâh through the tahfidz Al-Qur’an (Al-Qur’an Memorization) programs. Meanwhile, the Baitul Mal of Aceh practices the zakat distribution for ibn sabîl for the tahfidz Al-Qur’an program. The present research problems include: first, what is the concept of sabîl Allâh and ibn sabîl according to the Sharia Supervisory Board (DPS) of Baitul Mal of Aceh Besar; second, how the concept of sabîl Allâh and ibn sabîl is applied by the DPS of Baitul Mal of Aceh and Aceh Besar. The research benefits include: First, theoretically. Second, practically. The qualitative approach was used. Data analysis was conducted through the comparative analysis technique with steps including reality establishment, empirical generalization, and concept establishment. This was followed by formulating the concept of fî sabîl Allâh and ibn sabîl as the mustaḥiq zakat based on what has been framed by the fiqh, hadith, tafsir and contemporary scholars. The results exhibit that: (1) The concept of sabîl Allâh and ibn sabîl, according to DPS of Baitul Mal of Aceh, sabîl Allâh in fiqh. Meanwhile, the concept of sabîl Allâh and ibn sabîl, according to DPS of Baitul Mal of Aceh Besar, ibn sabîl in the modern concept. (2) The implementation of the sabîl Allâh and ibn sabîl concept by DPS of Baitul Mal of Aceh is undertaken by distributing the zakat for ibn sabîl through scholarship programs. Meanwhile, the implementation of the sabîl Allâh and ibn sabîl concept by DPS of Baitul Mal of Aceh Besar is by distributing the zakat for sabîl Allâh through scholarship programs.