5
Al-Ghazali (2004) mentions that Amil is the party for zakat collecting, security officer, writer,
counter, treasurer and also a carrier.
Muhammad Rashid Rida (1368 H) defined Amil by interpreting QS. At-Tawbah verse
60 which stated that they are ones assigned by the government or the representative, to carry
out the collection of zakat. They are called by Al-Jubat, while the people who save or
maintain the zakat fund named Al-Hazanah (treasurer), including the herders and
administration officers.
In line with the statement, Yusuf al-Qaradawi (1973) said Amil are
those who work in zakat organizations, both the collector, the treasurer, the clerk, and person
in charge of distribution and administrators.
In addition, Quraish Shihab (1992) defined
Amil as a person who takes care about zakat with the skills on how to collect, record, and
distribute to the people who are eligible to receive it.
Regarding the various terms proposed by the previous scholars, the term of Amil zakat
are those who carry out the activities of zakat operation, from collecting, storing, keeping,
recording how the zakat comes and exits as well as channeling or distributing the zakat funds
to mustahiq (zakat receivers). Thus, these perspectives indicate that the Amil has a significant
role for implementing of zakat function. Similarly, it has been inaugurated by the
leader/government to collect zakat from the owner of wealth by collecting, keeping,
transporting, and managing it.
3. Principles of Amil
One of the zakat function is to alleviate poverty. In this context, Amil not only has a
responsibility to manage zakat funds effectively, but also has a primary task which all are
related to the management of zakat funds, ranging from counting the number of properties
and the amount of zakat, picking it up, carrying out to review the poverty minimum levels,
and ensuring mustahiq to receive zakat fund. In the principles of zakat administrators, there
are at least three aspects that needs to be explained in details, such as responsibilities of Amil,
right of Amil, and some conditions issues.
Muhammad al-Ghazali (2004), Ihya „Ulum al-Din. Beirut: Dar al-Ma‟rifah, 1/222.
Muhammad Rasyid Ridha (1368), Tafsir Al-Manar, Jilid 10, Mesir: Percetakan Al-Manar, 513.
Yusuf al-Qardhawi (1973), Fiqh al-Zakah. Beirut: Muassasah al-Risalah, 579.
M. Quraish Shihab (Ed), Ensiklopedi Islam, Jakarta: PT. Ichtiar Baru van Hoeve, Jilid I, Cet. Ke-1, 134.
„Abu Bakar Jabir al-Jaza‟iri (1994), Minhaj al-Muslim. Madinah: Maktab Dar al-Salam. 240. Ibrahim Uthman,
Nidzam Masraf al-Zakahwa Tawzi‟ al-Ghana‟im. T.P: TP, 77.