FATWA MAJLIS TARJIH MUHAMMADIYAH TENTANG PENYALURAN ZAKAT FITRAH PASCA SALAT IDUL FITRI: TINJAUAN HUKUM ISLAM DAN HUKUM POSITIF INDONESIA

Abstract

This study examines the fatwa of the Majlis Tarjih Muhammadiyah regarding the permissibility of distributing zakat al-fitr after the Eid al-Fitr prayer due to unavoidable difficulties. The research analyzes the fatwa from the perspectives of Islamic law and Indonesian positive law. Employing a normative juridical method with qualitative analysis, this study explores primary legal sources, classical and contemporary fiqh literature, as well as Indonesian zakat regulations. The findings indicate that although Islamic law generally requires the distribution of zakat al-fitr before the Eid prayer, the principle of yusr (ease) allows for flexibility under exceptional circumstances. The fatwa of the Majlis Tarjih Muhammadiyah reflects this principle by validating post-prayer distribution when administrative or logistical constraints prevent timely disbursement. From the perspective of Indonesian positive law, Law No. 23 of 2011 on Zakat Management provides an institutional framework that supports efficient zakat distribution, in line with the objectives of maqasid al-shariah in promoting social welfare. This study contributes to understanding how contemporary ijtihad addresses practical challenges in zakat implementation while maintaining fidelity to Islamic legal principles and compliance with national regulations.