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The objective of this study is to investigate the influence of human needs in the perspective of Maqasid al-Syari’ah namely religion, physical-self, knowledge, family and wealth on zakat (almsgiving) distribution effectiveness. Approximately 350 sets of questionnaire were personally sent to zakat recipients of two programs conducted by Majlis Agama Islam Kelantan (MAIK) namely business assistance and living skill course in Malaysia. From this amount, 320 people responded, amounting to 91.43 % response rate. Data were analysed using Structural Equation Modeling of AMOSS (Analysis of Moment structure) version 20. From the findings, it is concluded that all human needs in the perspective of Maqasid al-Syari’ah namely religion, knowledge, physical- self, family and wealth positively influence zakat distribution effectiveness. Hence, the study provides an insight to zakat institutions, policy makers and the public that the effectiveness of zakat distribution could not only be judged in terms of monetary value but also to other non-monetary values that include religion, physical life, knowledge, family and wealth.

The Influence of Human Needs in the Perspective of Maqasid al- Syari’ah on Zakat Distribution Effectiveness