THE STATUS OF FLOOD VICTIMS AS ZAKAT RECEIPIENTS AND ITS RECOMMENDATIONS TO BE APPLIED IN MALAYSIA

On 24 December 2014, floods have plagued Malaysian society, especially in the east coast which resulted in losses of millions of ringgit and many lives. The most affected areas were the states of Kelantan, involving the number of victims in nine districts with a total of 34,955 victims. Those involved with flood loss of property such as houses, vehicles, farm equipment and basic source of income. People are also concerned and lend a hand. Questions arise regarding the eligibility of flood victims as the one of the eight zakat recipients. Therefore, this study will evaluate the position of victims as beneficiaries zakat itself. The study will also recommended an appropriate scheme for the flood victims if they are entitled to receive zakat. The study found that the victims were entitled under the category of recipients of zakat al-gharimin because they are having difficulties in getting the necessities in basic needs. The proposed scheme will provide assistances in housing, food and clothing, because of human needs. The implications of the study provides guidelines to zakat institutions in providing assistance to flood victims. Future studies can be conducted to identify the effectiveness of the scheme of zakat that are provided to the victims.