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Haddul kifayah  is a method used by zakat authorities in determining eligibility for  asnaf faqr  and  miskin  to become recipient of  zakat  assistance. Within the  haddul kifayah  there is a component for the provision of shelter that includes cost for accommodation and its associated facilities and features. In the context of the provision of shelter, there has been growing concern that the provision allocated thereto has failed to meet the current cost incurred by  asnaf faqr  and  miskin . Consequently a study to identify the sub-components for shelter of the  haddul-kifayah  and the monetary allocations corresponding thereto and to examine whether the identified sub-components and their monetary allocations are appropriate and sufficient in meeting the recipients’ current basic needs for shelter was carried out. The study adopted a combination of literature review and questionnaire survey. A total of 112  asnaf faqr  and  miskin  located within the Federal Territory of Kuala Lumpur participated in the survey. The data collected from the survey was analysed using descriptive statistics. Results from the study identified the sub-components for shelter and their corresponding monetary allocations and confirmed the inadequacy in the provision of  haddul kifayah  for shelter both in terms of the amount allocated and the subcomponents thereto. The study is considered significant in two ways: (1) The study highlights the inadequacies on the provision of  haddul kifayah  for shelter, and; (2) The results may serve as an impetus for a comprehensive and national study on the provision of  haddul kifayah  for shelter to be conducted.

The Provision of Haddul Kifayah for Shelter the Actual Cost of Shelter for Asnaf Faqr and Miskin: A Comparative Study