Browsing by Author "Ahmad, Mahadi"

Zakah and Waqf are part of Islamic social funds meant for poverty alleviation. Using them as instruments for poverty alleviation in Northern Nigeria is therefore imperative. This region, though largely populated by Muslims, but it has a large number of people who dwell in abject poverty. Attempt to alleviate the poverty through faith-based instruments saw the enactment of Zakat and Endowment Boards’ Laws by some states of the region between 2000 and 2003. However, the dwindling figures of the zakah and waqf proceeds recorded in the region since 2000 to date are hard evidence that the current state of administering these institutions is feeble and that the laws have not actualised their aim. Consequently, this study examined the legal and regulatory framework of the two institutions in Northern Nigeria and investigated the factors that caused their weak performances. To get to the root cause of the problem, a socio-legal study was carried out with reference to best practices in Malaysia and Kuwait. The research employed multiple methodologies, empirical and non-empirical qualitative methods of inquiry. The empirical part used grounded theory research design and chose interview as the instrument for data collection and representative themes of the data were then analysed. The non-empirical method used inductive method of analysis. Findings of the study reveal that under Laws of the Federation of Nigeria, section 26 of CAMA 1990 and its Part C will be helpful in zakah and waqf-based poverty alleviation programme if registered by Corporate Affairs Commission of Nigeria. However, it has some limitations caused by its section 603 (1) that prohibits sharing profits to members, while such is permitted in waqf by some Muslim jurists if stipulated by the donors. Also, the states’ Zakat and Endowment Boards’ Laws seem adequate in term of zakah, but grossly inadequate with respect to waqf, in addition to being silent on the guardianship of SharÊÑah Court on waqf. Also, potential zakah and waqf payers and donors respectively have little or no trust in officials of the two institutions due to alleged political influence in their appointment. They preferred leadership of sound Islamic scholars headed by the emirs actively and not ceremoniously. In addition, the general public is unacquainted with the contemporary zakah and waqf fatÉwa and the majority of the staff of the two institutions lacks contemporary knowledge on making them instrumental in poverty alleviation. Also, the laws did not give the management a mandatory order on poverty alleviation. Therefore, the study recommends that the states’ laws be amended in order to make emirs as active heads of the two institutions, to rebrand and split the board into: Board of Zakat House and Board of People’s AwqÉf. It also suggests removal of inefficient directors and establishment of zakah and waqf tribunals for public grievances remedial measures.