" Zakat is an Islamic economic instrument that aims to promote social justice and equitable welfare. In 2025, the collection of Zakat, Infaq, and Sadaqah (ZIS) by the National Amil Zakat Agency (BAZNAS) of Muaro Jambi Regency amounted to IDR 5,169,484,242.24, representing 72.81% of the target of IDR 7.1 billion. This study aims to analyze the implementation of the Iḥtiyāṭī principle in Zakat distribution, identify the challenges encountered, and examine its implementation in light of Yusuf Qardhawi’s thought. This study employed a qualitative approach with a field research design. Data were collected through interviews, observation, documentation, and a literature review, and analyzed using descriptive-comparative analysis.
The findings indicate that the Iḥtiyāṭī principle is implemented through the identification of prospective Mustahik, administrative verification, field surveys, deliberations in leadership plenary meetings, the determination of eligible recipients, and the distribution of Zakat through consumptive and productive programs. The challenges include limited Amil human resources, insufficient funding and operational facilities, the extensive service area, limited public understanding of Zakat distribution through BAZNAS, and changes in the economic conditions of Mustahik. From the perspective of Yusuf Qardhawi’s thought, Zakat distribution practices demonstrate alignment with the principles of identifying eligible recipients, prioritizing the poor and needy, and providing productive assistance. Transparency and accountability are reflected in the publication of information on the website, administrative record-keeping, and reporting. Nevertheless, information disclosure and post-distribution assistance for Mustahik require further improvement. Therefore, strengthening the implementation of the Iḥtiyāṭī principle is essential to improving the accuracy of recipient selection and the effectiveness of Zakat distribution.

Keywords: Iḥtiyāṭī principle, Zakat distribution, Yusuf Qardhawi, BAZNAS Muaro Jambi Regency."