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Tujuan utama fundraising zakat adalah peningkatan realisasi potensi zakat untuk mewujudkan kesejahteraan mustahik zakat sehingga mereka bisa menjadi muzakki di masa yang akan datang. Tujuan ini menjadikan kegiatan fundraising lebih cenderung memperhatikan keadaan mustahik zakat dan mengenyampingkan keadaan muzakki sehingga terkesan tidak seimbang antara kedua belah pihak (muzakki dan mustahik zakat). Penelitian ini bertujuan untuk menelusuri beberapa pertimbangan keadaan dan situasi (murā’ah) terhadap muzakki khususnya dalam zakat pertanian dan perkebunan yang dilakukan oleh Al-Qaradhawi sehingga mempengaruhi penetapan hukum (istinbaṭ aḥkām), tarjīh atau menguatkan hukum yang telah ada. Penelitian ini merupakan penelitian pustaka dengan analisis isi dari rujukan utama kitab “Fiqh al-Zakāh” karya Syeikh Yusuf Al-Qaradhawi. Temuan penelitian menunjukkan bahwa Al-Qaradhawi berpijak pada murā’ah muzakki dalam menguatkan hukum yang telah ada seperti kepemilikan penuh, kadar zakat yang wajib ditunaikan  bergantung pada irigasi, waktu perhitungan nisab dan menunaikan zakat. Selain menguatkan hukum, Al-Qaradhawi juga men-tarjīh pendapat, diantaranya pengurangan al-matlūbat al-hallah sebelum perhitungan nisab. Al-Qaradhawi juga mempunyai sikap untuk menetapkan hukum yang tidak tertera dalam Nash berdasarkan murā’ah muzakki yaitu menetapkan kadar wajib zakat sebesar 7,5% bagi yang mengalami keseimbangan antara pemakaian irigasi dengan beban dan tadah hujan (tanpa beban). [The main goal of zakah fundraising is to increase the realization of zakah potential to create the mustahik zakah’s welfare so that they can become muzakki in the future. This goal makes fundraising activities tend to pay attention to the condition of mustahik zakat instead of the condition of muzakki so that it seems unbalanced between the two parties (muzakki and mustahik zakah). This study aims to explore several considerations of circumstances and situations (murā'ah) to muzakki, especially in agricultural zakah that is carried by Al-Qaradhawi that affects the legal establishment (istinbaṭ aḥkām), tarjīh or strengthens the existing laws. This research is library research with content analysis from the book of "Fiqh al-Zakāh" by Syeikh Yusuf Al-Qaradhawias as the main reference. The findings show that Al-Qaradhawi stood on murā'ah muzakki in strengthening existing laws such as full ownership, the amount of zakah to be paid that depends on irrigation, and time in calculating nisab and paying it. In addition, to strengthening the existing laws, Al-Qaradawi also did tarjih the opinions, among of them is the reduction of al-matlūbat al-hallah before calculating the nisab. Al-Qaradhawi also has a legal stance to stipulate a law based on murā'ah muzakki that is not stated in Nash, which is to determine the compulsory level of zakat at 7.5% for those who experience both cost irrigation and non-cost irrigation, equally.]

MURĀ’AH MUZAKKI PADA ZAKAT PERTANIAN DAN PERKEBUNAN DALAM PANDANGAN AL-QARADHAWI