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state level are responsible for their own state. Meaning that each state collects and distribute

Zakat within the state territories. (Razimi et al., 2016; Ab Rhman et al., 2012; Badziet al., 2012;
Mohd Khambali et al., 2016). Officers at Zakat institutions are local government staff. Amil and

agent such as banks are appointed as Zakat collectors (Mohd Khambali et al., 2016; Ab Rhman
et al., 2012). In Pakistan and Bangladesh, Zakat institutions are also under the Ministry of

Religious Affairs. However, Zakat payers can choose to pay Zakat to Zakat department, NGOs
or individuals (IRTI, 2014).

In non-Muslim countries such as India where a large number of Muslims reside, there is no

formal institutional or regulatory framework for Zakat management. Zakat is viewed as an act of
worship and the government does not intervene in the process of Zakat collection and

distribution. Payments of Zakat largely flow through private Zakat collecting individuals who
often represent Islamic private schools and institutions. Only recently, Zakat collected are

channeled to the poor and needy (IRTI, 2014). In Thailand, recently study shows that Zakat is

paid directly to individuals especially newly converted Muslims, students of Islamic schools, the
poor and the needy and wayfarers (Din-ah, 2012). In some southernmost provinces, the

provincial Islamic councils may involve in Zakat collection and distribution. The amount is
always minimal (Abdullah & Suleiman, 2017).

3. Methods

In this study, a qualitative method was employed. Focus group was used to gather information
5
6
7
from Imam , Bilal , Khatib and other mosque committee. At this village 8 participated in the
focus group session which was held on 16 January 2018 at the mosque located on …in Baan
Kota, Thambun Kampeng, Amphor Lahu, Satun Province. They were chosen for the interview as

they have been involved in the Zakat management of the village. They, therefore, are expected to

have relevant information required for this research.

Documentary research was also used in the collection of data on basic information on the village,

villagers, mosque and amount of Zakat collected and distributed. The documentations range from

5 An Imam is an Islamic leadership position. It is most commonly used as the title of a worship leader of a mosque
and Muslim community. He is the officiating priest of a mosque.
6
Bilal is a mosque committee whose main responsibility is calling for prayer.
7
Khatib is a person who delivers the sermon (khuṭbah) (literally "narration"), during the Friday prayer and Eid
prayers. The khatib is usually the imam (prayer leader), but the two roles can be played by different people.