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where the payment of various kinds of Zakat is made directly to the eligible persons based on the

payers’ opinions on the financial status of the recipients.

The Zakat management in Thailand is unsystematic causing the amount of Zakat is small and

cannot be used to improve the life of the eligible recipients. Besides, few studies have been done
to explore various Zakat management structures in Thailand and limited efforts to systematically

institutionalise Zakat in Thailand. This study is a part of a wider study to fill this gap. The results

in this study the structure of Zakat management in Baan Kota Mosque follow a hybrid form
where the Zakat committee play a middleman role in Zakat collection and distribution and it is

not a part of governmental structure like in Muslim countries.

In order the system to be more effective, the village or mosque base Zakat management should

connect to the provincial Zakat management. More efforts such as communication and marketing

need to be done to promote Zakat awareness and understanding among the people in the village
particular and in the province in general. Different levels of committee including village or

mosque level, provincial level and national level need to be established to institutionalise
systematic Zakat management in Thailand.