ZAKAT DISTRIBUTION'S IMPACT ON ASNAF RECIPIENTS: A LITERATURE REVIEW AND ITS ALIGNMENT WITH SDGS

Abstract

This study systematically reviews the impact of zakat distribution on Asnaf recipients in Malaysia and its alignment with the Sustainable Development Goals (SDGs), following PRISMA guidelines. Relevant literature was sourced from Scopus and Web of Science using keywords related to zakat, Asnaf, and SDGs, with thematic analysis conducted using NVivo, identifying seven primary themes: efficiency, governance, management, service quality, social welfare, transparency, and technology. The SDG Mapper tool revealed that zakat distribution supports 15 of 17 SDGs, with SDG 1 (No Poverty) being the most emphasized. Despite positive impacts, gaps remain in addressing environmental SDGs and long-term effectiveness. Strengthening governance and efficiency can enhance sustainability outcomes. This study enriches zakat literature by linking distribution practices with SDGs and highlights the need for broader regional and stakeholder perspectives to optimize zakat for sustainable development.