Institutional Repository UIN Sunan Kalijaga YogyakartaZAKAT AL-MUSTAGALLAT: ANALISIS FATWA MAJELIS ULAMA INDONESIA NO. 5 TAHUN 2024 DALAM PERSPEKTIF MAQASID ASY-SYARI‘AHNIM.: 23203011154Muh. RajibauthorThis study aims to analyze the legal reasoning (istinbāṭ al-ḥukm) employed by the Indonesian Council of Ulama (Majelis Ulama Indonesia, MUI) in Fatwa No. 5 of 2024 concerning the obligation of zakat on productive assets (al-Mustagallāt), and to evaluate the relevance of the maqāṣid asy-Sharī‘ah approach in determining the appropriate zakat rate for contemporary forms of wealth not explicitly mentioned in the primary sources (naṣṣ). The fatwa stipulates a zakat rate of 2.5% on the gross annual income generated from productive assets, provided the income reaches a nisab equivalent to 85 grams of gold. The fatwa emerges as a response to the legal necessity of addressing modern wealth forms such as rental properties, digital enterprises, and other service-based sectors that yield passive income. This research adopts a normative-juridical approach through library research, employing theoretical analysis grounded in the framework of maqāṣid asy-Sharī‘ah as developed by al-Syāṭibī. Its main focus is to examine the extent to which MUI applies a contextual methodology that integrates the principles of justice and public welfare in formulating zakat rulings. Primary and secondary legal sources are analyzed descriptively and evaluatively to uncover the normative foundation and economic rationale underlying the issuance of the fatwa. The findings reveal that although Fatwa No. 5 of 2024 formally applies qiyās (analogy) to gold in determining nisab, a more suitable approach for zakat on productive assets is the categorization model used in agricultural zakat. This is due to the fact that productive assets exhibit varying levels of profitability, operational costs, and income patterns, particularly between active and passive assets. As such, a flat 2.5% tariff fails to adequately reflect the economic realities of the zakatable wealth. The categorization model in agricultural zakat—which differentiates between naturally irrigated and cost-intensive methods—is considered fairer and more relevant when applied to zakat al-Mustagallāt. This conclusion is further supported by a simulation of zakat calculation on a passive asset (leased land), which demonstrates that the 2.5% gross-based approach results in zakat constituting only 2.63% of the net profit, whereas applying a 10% net-based rate—as in agricultural zakat—produces a significantly more equitable outcome. Therefore, a categorization approach grounded in maqāṣid asy-Sharī‘ah—especially in upholding justice (al-‘adālah) and public benefit (al-maṣlaḥah)—is deemed more appropriate and capable of enhancing the social legitimacy and public acceptance of zakat fatwas as instruments for distributive justice and economic empowerment of the Muslim community.297.54 Zakat2025-06-13UIN SUNAN KALIJAGA YOGYAKARTA;FAKULTAS SYARIAH DAN HUKUMThesis

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