THE IMPLEMENTATION

OF ZAKĀT IN
COTABATO CITY

A Thesis

Presented to the
Faculty of the Islāmic Graduate Studies
Institute of Islāmic Studies
University of the Philippines
Diliman, Quezon City

In Partial Fulfillment of the Requirement for the Degree of

MASTER OF ARTS IN ISLĀMIC STUDIES

by

HASHIM B. MANTICAYAN

April 2006

i
 APPROVAL SHEET

This thesis attached hereto entitled “THE ZAKĀT IMPLEMENTATION IN

COTABATO CITY” prepared and submitted by HASHIM B. MANTICAYAN in
partial fulfillment of the requirements for the degree of MASTER OF ARTS IN
ISLĀMIC STUDIES (MAIS) is hereby endorsed by the Thesis Committee for
acceptance.

MUHAMMAD ABDULNAZEIR N. MATLI, Ph.D. Prof. JULKIPLI M. WADI

Member Critic

CARMEN A. ABUBAKAR, Ph.D.

Adviser

Accepted in partial fulfillment of the requirements for the degree of MASTER

OF ARTS IN ISLĀMIC STUDIES (MAIS).

CARMEN A. ABUBAKAR, Ph.D.

Dean

Institute of Islāmic Studies

University of the Philippines
Diliman, Quezon City

April 2006

ii
 DEDICATION

Truly, this humble work

done solely for the sake of

‫ﺍﷲ‬
((‫))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬

ALLĀH
The Almighty

and dedicated to the

God-Fearing Bangsamoro people in particular
and the Muslim Ummah as a whole

iii
 ACKNOWLEDGEMENT

IN THE NAME OF ALLAH, THE MOST, GRACIOUS

THE MOST MERCIFUL

All praise is for Allāh ((‫))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬. We praise Him and seek His help and

forgiveness. We seek refuge in Allāh from the evil of ourselves and the wickedness of

our own deeds. Whomever Allāh ((‫ ))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬guides, cannot be lead astray and

whomever Allāh ((‫ ))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬misguides, none can guide him. I bear witness that none

has the right to be worshipped except Allāh ((‫))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬, alone and without associate,

and I bear witness that Muhammad is His slave and Messenger. Allāh ((‫))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬

praise him and send peace upon him, his household, and his companions and all those

who follow them in righteousness till the Day of Reckoning.

Thanks and praise ought to be first bestowed to Allāh ((‫ ))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬for the

strength, guidance and determination He granted me while pursuing my academic

subjects and this thesis as requirements for finishing Master of Arts in Islāmic Studies

(MAIS) at the Institute of Islāmic Studies, University of the Philippines.

For this thesis and my successful studies, I am indebted to a number of Muslim

brothers and sisters, they are the following:

iv
 Dr. Dingan G. Ali, President of the Cotabato City State Polytechnic College

(CCSPC) who informed me of the UP-IIS scholarship programmed and encouraged me to

pursue my Master’s degree in the said university which I successfully pursued.

Mr. Aboud Syed Mansor Lingga, General Director of the Institute of

Bangsamoro Studies (IBS), for having accepted my application and included me in the

lists of students which was endorsed by him to the UP Institute of Islāmic Studies (UP-

IIS).

Indeed, it is my greatest pleasure and opportunity to express my thanks and

gratitude to HIS ROYAL HIGHNESS PRINCE SALMAN SCHOLARSHIP GRANT

through the embassy of Saudi Arabia.

Dr. Carmen A. Abubakar, for guiding and advising me toward the proper

direction and organization of the study which has resulted in minimal revision after the

final defense. I learned a lot and explored new ideas from my Madame Abubakar.

Asst. Prof. Muhammad Abdulnazeir N. Matli, for having tirelessly and

carefully checking the correct transliteration of all Arabic words in my study. Besides

correct transliteration, I also learned the proper writing of pluralized Arabic words from

my favorite and friendly professor, sir Matli.

Associate Professor Julkipli M. Wadi, besides his giving constructive critics to

my study, he challenged and pushed me to finish my thesis. I will always remember his

brotherly advice a day before going back to Mindanao for gathering my data, as he asked

v
me, “Kailan ka mag-defend bro?” (When will be your defend brother?). I answered

“Baka before end of January sir” (May be before the end of January sir). He further said

“Alisin mo na yong ‘baka’ para talagang mag-defend ka na bago matapos ang January”

(Just remove the word ‘may be’ as you will really defend before the end of January), this

advice really forced me to finally finished and defend my thesis.

Dr. Mashur Bin Ghalib Jundam, for giving me a chance to find other available

member of panels due to his absence on days before my presentation of thesis proposal.

Moreso, through Guro Jundam or some called him K’Max, I learned a lot on matters

concerning the Bangsamoro cause especially when it comes to the struggle led by the

Moro National Liberation Front (MNLF).

Asst. Professor Macrina A. Morados, for editing my final manuscript. Through

her benevolence, she contributed significantly to the completion of this study. Thus, I

considered her effort as an act of Sadaqah (Charity) which will be rewarded by Allāh

((‫))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬.

Likewise, thanks is hereby gratefully conveyed to our generous librarian Mrs.

Mila Saguil and her assistant, Mr. Luis Olid who has always opened the door of the

library and personally assisted me in my researches. Also to Tita Ning Cardenas, who I

always approached during enrolment and other queries relative to studies as well as for

the early releases of my stipends and allowances; and to the rest of the UP-IIS staffs, who

could no longer be mentioned one by one.

vi
 Acknowledgement is hereby gratefully made to one of my classmates and Muslim

brother in Kolibogan Mr. Manny A. Abualas for having guided me on how to start my

thesis writing. Of course, it is equally important to mention the names of my classmates

that I have shared unforgettable memories during my academic stage like Mohamad H.

Malawan, Abdullah Adam, Ansari Otto, Hasim K. Iskak (all from Cotabato City),

Mohammad Siddique Abdelazeem, Mohammad Nur Kadil, Singh Abubakar,

Amilhusin Jalilulla and many others.

Special thanks and gratitude to a number of my brothers and sisters in the Muslim

Youth Brotherhood, Inc. (MYB) who were happy and proud for the successful end of my

master’s degree. Every one of my brothers and sisters showed and expressed their support

in a multitude ways. To mention few of them as follows:

Brother Tunggal S. Benito who contributed a lot of things such as repairing my

computer, providing necessary installers and printer’s ink, that made me save a large

amount in terms of labor and materials. Likewise, to his beloved wife sister Muslima L.

Benito, whom I always approached to consult some ideas and techniques in writing paper

requirements and my thesis. Also to brother Mentang ‘Ricky’ Alon, who was voluntarily

offered me to borrow his 17 inches brand new computer monitor in order to make my

encoding more clear and comfortable.

MYB brothers, like Brother Nasser D. Kalim (my favorite classmate and

comrade), Omar Bayao and Abdullah S. Guiaffar, for assisting me as guide and

photographer during the height of data gathering, interviews with several respondents in

Cotabato City. And of course to my brother Ustadh Muhamadali G. Abdulsamad who

vii
stayed and accompanied me during the two most important occasions in my study, the

thesis defenses.

Thanks and gratitude is also extended to MYB sisters like Sister Rheiham

Mopak, Zubaida Tahir, Zarika M. Mastura and Sittie Bandera. These sisters though

far away expressed their moral support and inspired me in my educational endeavor.

Moreover, they surprisingly sent me a valuable gift a week before my graduation. These

were indeed a sign of the superiority of brotherhood/sisterhood in Islām.

My parents for their moral and financial support, thanks and gratitude is also due.

Likewise, my gratitude go to my one and only beloved wife Baizahra M. Mastura who

always stay beside me no matter or whatever difficulties we’ve experienced during my

studies. I left her with our two children in Salimbao, Sultan Kudarat, Maguindanao

during the most crucial part of my study, the writing of my thesis. In spite of that, she

was able to survive and remained understanding and trusting during my four months stay

in the Salām Compound, Tandang Sora, Quezon City. With this, I salute you my beloved

wife whom I sweetly call “Mhot”.

Lastly, my sincerest thanks and gratitude is given to my key informants in this

study like Sheikh Abdulmanan Gayak, Abdulkarim Garay, Abdulmanan Tabara and

Jafar Ali of the al-Lujnat al-Ulyā Central Office, Sheikh Mohammad Sweb Ya’cob,

Muhammad Angkaddāma and Abdulrauf Guialani of the Dar al-Ifta, Cotabato City,

Āmilīn of the al-Lujnat al-Ulyā like Ustadh Abdulwahid Hashim, Farid Basheir, Imām

Abdulrahman Rangan, Abu Ahmad Abubakar, Ust. Farid Bashier, Abidin Usman,

Abas Salih Kuday, Ustadzh Ahmad Abdulsamad, Abedin Usman, Datu Kinog

viii
Mastura, Ahmad Saleh and Mr. Nasrudin Menang, to Zakāt payees like Mr.

Badrudin Sendad, Miss Sahada Talumpa and Mr. Bajunaid Garay. Likewise, to

professionals like Mr. Yusoph ‘Thong’ Amino, Zakal Tagadaya, Faisal Dacungan

and Romena D. Abubakar. To the lone traditional Zakāt payee Mrs. H. Noria Kasim

and the traditional recipients like Mr. Masenseng Datu Ulama, Muhammad Sendad,

Samad Sambol and Mentato Mudzul. Finally to the Khatib like Ustadh Abdul Monaim

Ebrahim, Ustadh Mustapha Salih and Ustadh Norodin M. Husain, Shukran (thanks) to

each and every one of you.

ix
 CURRICULUM VITAE

PERSONAL DATA:

Name : HASHIM B. MANTICAYAN

Date of Birth : September 18, 1979
Place of Birth : Cotabato City
Provincial Address : Maguindanao
Home Address : Moon St., Zenaida Subdivision, Notre Dame Village
Cotabato City
E-Mail Address : hbmanticayan@yahoo.com

EDUCATIONAL ATTAINMENT:

Master of Arts in Islāmic Studies (MAIS)

Institute of Islāmic Studies
University of the Philippines
Diliman, Quezon City
2004 – 2006

Bachelor of Science in Islāmic Studies (BSIS)

Islāmic Studies Department
Cotabato City State Polytechnic College (CCSPC)
Cotabato City
1997 – 2001

High School
Notre Dame Village National High School (NDVNHS)
Notre Dame Village, Cotabato City
1993 – 1997

SCHOLARSHIP RECEIVED

Recipient: Prince Salman Scholarship Program

Institute of Islāmic Studies
University of the Philippines
Diliman, Quezon City

EXTRA-CURRICULAR AFFILIATIONS

Member – UP – Assabiyyah
Institute of Islāmic Studies
University of the Philippines
Diliman, Quezon City
2002 - 2004

x
 President & Founding Chairman
Muslim Youth Brotherhood, Inc. (MYB)
Cotabato City, Mindanao Homeland
2000 - 2002

President
Minsupala Islāmic Youth Movement (MIYM)
Cotabato City
1999 - 2000

President
Islāmic Studies Students Association (ISSA)
B.S. Islāmic Studies Department
Cotabato City State Polytechnic College (CCSPC)
Cotabato City
1998 – 2000

Hard Core Member & Auditor

Federation of Muslim Students Organization in the Philippines, Inc.
Cotabato City
1999 – 2000

SEMINARS ATTENDED

Leadership and Values Training Workshop

Institute of Islāmic Studies
University of the Philippines
Diliman, Quezon City
July 13, 2002

Islāmic Leadership Seminar and Workshop

Muslim Youth Brotherhood, Inc. (MYB)
Cotabato City
May 06, 2002

Seminar Workshop on Strategic Planning

Talaynged Foundation, Inc. (TFI)
Cotabato City
December 28-31, 2001

Technology Update Seminar on the Fundamentals of CAD

and Internet Capability
Apo View Hotel, Davao City
June 30, 2001

xi
Mindanao Youth Peace Conference (MYPC)
Coordinating and Development Office on Bangsamoro Youth Affairs
Autonomous Region in Muslim Mindanao (ARMM)
Estosan Garden Hotel, Cotabato City
August 15-16, 2000

Basic Entrepreneurship Course

Technical Education and Skills Development Authority (TESDA-ARMM)
Leashieldy Restaurant, ND Village, Cotabato City
October 30 – November 01, 2000

Ramadhan Forum III

The Two Holy Mosque Association, Philippines
Islāmic Wisdom Worldwide (IWW)
Shariff Kabunsuan College and
Ittihadun Nisa’ Foundation, Inc.
Cotabato City
December 24, 2000

International Seminar on Discovering the Truth About Islām

The International Council for Islāmic Information (ICII-United Kingdom)
The World Assembly of Muslim Youth (WAMY-Kingdom of Saudi Arabia)
In cooperation with
The Wisdom Enrichment Foundation and
Mindanao State University – General Santos
MSU - General Santos City
August 21 – 22, 1999

Islāmic Inheritance Seminar

Islāmic Studies Department
Cotabato City State Polytechnic College (CCSPC)
Cotabato City
February 25, 1999

xii
 ABSTRACT

This study is entitled “The Implementation of Zakāt in Cotabato City”. It

aimed to look into answers of the problems: (1) what are the forms of Zakāt

implementation in Cotabato City? (2) What are the effects of Zakāt implementation on

Cotabato City Muslim residents? And (3) what are the factors affecting the

implementation of Zakāt in Cotabato City?

This study shows that there are two forms of Zakāt implementation in Cotabato

City: the non-institutionalized and the institutionalized Zakāt. The non-institutionalized

Zakāt refers to the traditional giving of Zakāt by the non-institutionalized Zakāt are those

who serve as Imām (prayer leader) or Pandita to the Zakāt giver’s family who help them

wash the body of their dead family member or lead them in supplication during special

occasions like Kanduli (celebration) and other important family gatherings. The

researcher further found out that the non-institutionalized Zakāt as popularly practiced by

the followers of the ‘kana-minatuwa’ (traditionalists) doctrines is a mode of Zakāt based

on the practices of Maguindanaon ancestors. The term ‘ganap’ which means ‘one tenth’

is commonly used instead of Zakāt. This un-institutionalized form of Zakāt lacks

systematized operation such as the following: (1) No amount of Nisāb (minimum

exemption limit) computation; (2) No hawl (period of giving Zakāt); (3) No consideration

of Asnāf (eight categories) when giving of Zakāt; (4) No authorized collectors/Āmilīn as

mentioned in the Qurān; and (5) Finally, it is left to individualized observance of Zakāt

based on personal desire as to where one gives Zakāt.

xiii
 Secondly, the institutionalized Zakāt as implemented by the al-Lujnat al-Ulyā,

which was established in 1994 and holds its principal office in Cotabato City. The term

al-Lujnat al-Ulyā is an Arabic words which literally mean ‘The Supreme Committee’. It

was called the supreme committee because it is in tasked to manage the collection and

disbursement of Zakāt as a third pillar of Islām. It was organized and founded by a group

of seven Ulamā in Cotabato City, lead by then late Sheikh H. Sabila H. Salih. Their

primary aim is to answer or address the problem of incorrect implementation of Zakāt by

the Bangsamoro people. Its function is to collect the Zakāt of all Muslims by all means

available as long as suspicions and doubts on the part of the Zakāt payee shall be shun.

The researcher further found out that upon the implementation of Zakāt into an

institutionalized form as led by the al-Lujnat al-Ulyā, there emerged a lot of significant

effects to the residents in Cotabato City covering spiritual, economic and social aspects

that mutually benefited both the giver and the recipients of Zakāt as they equally granted

reward from Allāh ((‫))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬. Spiritually, there are positive assurance to get reward

because of the proper observance of Zakāt based on the Qurān and the tradition of the

Prophet Muhammad ((‫))ﺼﻟﻰ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬.

Its significant effects on economic aspect has resulted in the creation of various

emergency assistance such as these given for calamities, hospitalization/medication, basic

needs, financial, study grant, livelihood and to widows. To the officer, staffs, labors and

the collectors of the al-Lujnat al-Ulyā, they treated their respective assignments as a form

of job because they receive a corresponding share that serves as their salaries.

xiv
 However, in spite of these positive effects, there are also some factors that affect

the systematic operation of the al-Lujnat al-Ulyā. These factors include ignorance of the

Muslims, government’s negative attitudes and security threat towards the institution.

Ignorance here is not in the sense of ignorance on how to read and write, but these were

ignorance on the concept and practices of Zakāt as well as the institution that ran the

affair of Zakāt like al-Lujnat al-Ulyā.

Accordingly, the government particularly the AFP portrays the collection of

Zakāt as a form of ‘extortion’ and labeled as ‘revolutionary tax’ used by the MILF as

their source of fund to conduct terrorist activities.

Based on the testimony of the respondents the researcher concludes that the non-

institutionalized/traditional Zakāt is largely mixed with un-Islamic practices. It is because

most of its concept and practices does not conform to the Islāmic principles of Zakāt as

practiced by Prophet Muhammad ((‫ ))ﺼﻟﻰ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬and his companions.

Whereas, the researcher has finally concluded that the institutionalized Zakāt

implemented by the al-Lujnat al-Ulyā is proven Islāmic and strictly obeys the teaching of

the Qurān and follow the traditions and patterns implemented by Prophet Muhammad

((‫ ))ﺼﻟﻰ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬and his companions.

xv
 After a long journey and struggle to finish this study, the researcher has come up

with some recommendations as follows:

A) For the al-Lujnat al-Ulyā

1) The distribution value of Zakāt shows that the 4/8 or 50% of the total amount of

collection goes to food maintenance, central offices, operational expenses and

contingency. It is recommended that, a more balanced distribution be made by the al-

Lujnat al-Ulyā by adding more percentages to other recipients of Zakāt. The Dar al-

Iftah has suggested that since there is a little and limited share of Zakāt allotted to

municipal or provincial level causing inadequate share for other Masākin, additional

shares are necessary to fulfill the needs of the poor recipients;

2) The al-Lujnat al-Ulyā should train collectors (both Āmil al-Baladiya and the Āmil al-

Qaria) on the basics of accounting and bookkeeping so as to assure the proper

management and safety of the Zakāt fund;

3) It should also conduct seminars, symposia, and trainings in different Muslim

communities in Cotabato City targeting the masses in order to strengthen awareness

on the importance of Zakāt in an institutionalized manner.

B) For the Traditional Zakāt Recipients and Payees

4) Traditional Zakāt are advice to study and review further the practicing of Zakāt based

on the Qurān injunctions and the tradition of Prophet Muhammad ((‫))ﺼﻟﻰ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬

so that your Zakāt or the amount of Zakāt you received will be reward by Allāh (( ‫ﺴﺑﺣﺎ‬

‫))ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬.

xvi
5) It is also equally important that upon knowing the fact that Zakāt must be practice

base on the teaching of Islam as example done by the al-Lujnat al-Ulyā, it is

imperative for you to recognize and support the said institution. Why, because these

are the proper and correct practicing of Zakāt and a Muslim must abide to this,

otherwise you will commit sin after knowing the truth about Zakāt and its practices.

C) For the Muslim Professionals, Academe and Businessmen

5) The Muslim professionals, academe and businessmen sectors are the ones who have

earned a Zakātable (Nisāb) wealth and properties. Therefore, the researcher strongly

recommends that these sectors of the Muslims must set a good example in matter of

observing the proper giving of Zakāt through the al-Lujnat al-Ulyā. If these people

are law abiding citizen by paying their taxes promptly to the government for fear of

being charged with tax evasion, what more on paying Zakāt, which is obligatory for

all Muslims who possessed wealth and properties? Muslim should fear for the wrath

of Allāh ((‫ ))ﺴﺑﺣﺎ ﻨﻪ ﻮ ﺘﻌﺎﻟﻰ‬and the punishment for Zakāt evasion.

6) Muslim academics as well as professionals have also a great responsibility in trying

to explain particularly to the government that the practice of giving Zakāt is not a

form of collecting revolutionary tax nor an act of gathering funds for terrorism, rather

it is a religious responsibility for the Muslims. This is a part of our faith in which

Muslims are inclined to give charities for the destitute and the needy. It is better if the

Muslim academics produce studies, researches and other literature concerning the

concept and practices of Zakāt based on the Qurān and the tradition of Prophet

xvii
 Muhammad ((‫))ﺼﻟﻰ ﷲ ﻋﻟﻳﻪ ﻮ ﺳﻠﻢ‬. This will the one way to make other people,

especially the non-Muslim to understand the principles of Zakāt.

D) For the Government

7) The government should stop this stereotype. They should try to respect and

understand the meaning of Zakāt and Islām as a whole so as to create an atmosphere

of peace and harmony through understanding and religious tolerance.

8) The government must also understand that the Philippine, is a democratic country,

wherein the state and religion are two-separated entity, and therefore should not enter

into religious affair. Moreover, the Constitution guaranteed freedom of religion.

Therefore, the Philippine government must know and understand that Zakāt is one of

the pillars of Islām in which Muslims are obliged to observe.

9) Moreover, the government must look at all religion with justice and equal treatment.

When the Catholic is practicing the ‘IKAPU’ in their Churches as part of their

religious practice, government in this case makes no comment. The same treatment

should be given to Muslims who are practicing Zakāt as part of their faith and

fundamental teaching of Islām. The Armed Forces of the Philippines (AFP) should

not brand Zakāt as revolutionary tax, extortion and utilized for any terrorists

activities.

xviii
 E) For the MILF and Other Armed Group

10) The present leadership of the MILF must continue to respect and recognized the

existence of the al-Lujnat al-Ulyā as a legitimate organization tasked to collect and

disburse Zakāt of the Muslims particularly in Cotabato City and Mindanao as a

whole. It is important to remember that the late Ustadh Salamat Hashim, chairman of

the MILF Central Committee, pronounced his recognition and even support of the

organization of the al-Lujnatul al-Ulyā to the extent that his own Zakāt al-Amwāl and

Zakāt al-Fitr were given to the collector of the al-Lujnat al-Ulyā in his locality.

11) The rank and file as well as to the field commanders of the BIAF and other armed

group, should subscribed to the policy of the MILF by giving support and recognition

towards the existence of the al-Lujnat al-Ulya.

F) For the Bangsamoro people and as a whole to the Muslim in the Philippines

12) Other than the obligation of giving a Zakāt, it is a bound duty of every Muslim to help

and cooperate with goodness. Now that the organization of the al-Lujnatul al-Ulyā

has proven to be Islāmic in its implementation of Zakāt that has made significant

effects, the Muslims should contribute for the success of the said institution.

A) Problem ------------------------------------------- 4
B) ------------------------------------------ 4
C) Significance of the Study ------------------------------------------- 5
D) Scope and Limitation -

---------------------------------- 6
E) Methodology ------------------------------------------------------------- 7

xix
 TABLE OF CONTENTS

Approval Sheet ------------------------------------------------------------- ii

Dedication
Acknowledgement
Curriculum Vitae
Abstract
Table of Contents
Charts, Forms and Tables
------------------------------------------------------------- iii
------------------------------------------------------------- iv
------------------------------------------------------------- v
------------------------------------------------------------- vi
------------------------------------------------------------- xx
------------------------------------------------------------------ xxii

Chapter I – Introduction ------------------------------------------- 1

A) Statement of the Problem
B) Objectives of the Study
C) Significance of the Study
D) Scope and Limitation
E) Methodology
------------------------------------------- 4
------------------------------------------- 4
------------------------------------------- 5
------------------------------------------- 6
------------------------------------------- 7

Chapter II – Review of Related Literature ------------------------- 9

Chapter III - Theoretical and Conceptual Framework ------------------------- 16

Conceptual Model ------------------------- 27

Chapter IV - Setting
A) Locale and Population ------------------------- 28
B) Brief History ------------------------- 29
C) Population Map of Cotabato City: 2000 ------------------------- 31

Chapter V – The Zakāt Implementation in Cotabato City ------------------------- 32

A – Traditional Zakāt Practices ------------------------- 34
a) Origin ------------------------- 34
b) Concept and Practices ------------------------- 35
c) Level and Status of Existence ------------------------- 39
B – Organization of Zakāt: The Al-Lujnat al-Ulyā Model and Experience 41
1. Historical Background ------------------------- 41
2. The Objectives of the al-Lujnat al-Ulyā ------------------------- 43
3. Functions ------------------------- 44
4. Mission ------------------------- 44
5. Ways and Means ------------------------- 45
6. Organizational Structure ------------------------- 45
C - The Operational Procedures of Al-Lujnat al-Ulyā ---------------- 51
1. Collection System ---------------- 51
2. Disbursement System ---------------- 54
3. Office Management and Operation ---------------- 55
4. Mode of Computation and Nisāb ---------------- 57

xx
 5. Administration of Zakāt Funds and Records ---------------- 67
6. Hiring of an Āmilīn (Collectors) ---------------- 72
7. Zakāt Recipients and their Share Percentage ---------------- 75

Chapter VI - The Developments of Al-Lujnat al-Ulyā ---------------- 88

1. Number of Zakāt Payee ---------------------------------- 88
2. Number of Recipients ---------------------------------- 89
3. Zakāt Collections ---------------------------------- 90
4. Number of Affiliated Mosques ---------------------------------- 96
5. Authorized Āmilīn (Collectors) ---------------------------------- 96
6. Public Awareness and Acceptance or Response ---------------- 97

Chapter VII - Effects of Zakāt Institutionalization to the Muslims ---------------- 102

A) Economic Aspect ---------------------------------- 102
1) Emergency Assistance ---------------------------------- 102
2) Creation of Job Opportunity ---------------------------------- 107
B) Spiritual Aspect ---------------------------------- 109
1) Correct Implementation of Zakāt ---------------------------------- 110
2) Satisfaction on the Proper Observance of Zakāt ---------------- 114
C) Social Aspect ------------------------------------------- 115
1) Balance Distribution ------------------------------------------- 116
2) Eradication of Conflicts ------------------------------------------- 117

Chapter VIII - Factors Affecting the Institutionalization of Zakāt ------- 120

A) Ignorance of the Muslims ---------------- 120
Ignorance on the Concept and Practices of Zakāt ---------------- 120
Ignorance on the Institutionalization of Zakāt ---------------- 122
B) Government Negative Attitude ---------------- 123
Tagged as Revolutionary Tax and Extortions ---------------- 124
C) Security Threat ------------------------------------------------------------- 126
Collectors ------------------------------------------------------------- 127
Institution ------------------------------------------------------------- 127
Legality ------------------------------------------------------------- 127

Chapter IX - Summary of Findings, Conclusion and Recommendation ------- 129

BIBLIOGRAPHY ---------------------------------------------------------------------- 138

APPENDICES:

A) Glossary -------------------------------------------- 145

B) Pictorials -------------------------------------------- 149
C) Al-Lujnat al-Ulyā’s Brochure -------------------------------------------- 153
D) Al-Lujnat al-Ulyā’s Booklet -------------------------------------------- 158

xxi
 CHARTS, FORMS AND TABLES

Table No.1. Household Population by Ethnicity and Sex: Cotabato City, 2000 --- 29

Chart No.1. The Organizational Structure of al-Lujnat al-Ulyā ----------------- 48

Chart No.2. Municipal Organizational Chart of al-Lujnat al-Ulyā ----------------- 50

Flow Chart: Reporting Flow Chart ----------------------------------------------------- 55

Table No.2. Scheme of Zakāt Computation -------------------------------------------- 63

Form No.1. Receipt Issued to Zakāt Payee, Issued by the Āmil al-Qaria -------- 68

Form No.94-2: Remittance Advice Issued -------------------------------------------- 69

Form No.3. Voucher Issued to the Recipients of Zakāt (Āmil al-Baladia) -------- 70

Form No.3. Voucher Issued to the Recipients of Zakāt (Masākin) ----------------- 70

Form No.94-12: Report on Official Receipt (For Receipt Monitoring) -------------- 71

General Form Issued to Āmil al-Baladiya Upon Remittance of Collection -------- 72

Table No.3. Āmil al-Baladiyah/Āmil al-Qaria, BOD and Executive Officers ------- 77

Table No.4. Fuqarā/Masākin, Emergency Assistance/Handicaps and

Hospitalization ----------------------------------------------------- 81

Table No.5. Food Maintenance, Central Offices, Operational Expenses and

Contingency -------------------------------------------------------------- 81

Table No.6. Seventh Beneficiaries, Provincial, Municipal and Barrio Expenses 83

Figure No.2: Value Distribution of Zakāt Total Collection -------------------------- 85

Table No.7. Zakāt Collected by the Āmilīn in Every Month of Ramadhan -------- 94

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