Zakat Revenues as a Leverage for Spatial and Sustainable Development for Al-Jabal Al-Gharbi Cities by Benefiting from the Malaysian Experience as a Model

Authors

  • Asaid Khalifa Salem Dwaub Department of Accounting, Faculty of Accounting / AL-Rujban, University of Zintan, AL-Rujban, Libya. Author

DOI:

https://doi.org/10.5281/zenodo.19686370

Keywords:

Zakat revenues, Investment of zakat funds, sustainable Development, Malaysian experience

Abstract

This study examined zakat revenues and how they can serve as a leverage for spatial and sustainable development in the Arab Mountain Cities by utilizing the Malaysian experience as a model. The objective of this study was to uncover the role of zakat revenues in enhancing spatial and sustainable development in the Western Mountain Cities and to implement these findings practically, considering zakat as a fundamental component of financial decision-making. Furthermore, the study aimed to guide and manage zakat revenues to transform them from consumer assistance into a leverage for investment. It also highlighted the importance of investing zakat funds in addressing the phenomenon of poverty by introducing the Malaysian experience in zakat investment and its impact on mitigating poverty and reducing its prevalence. Through the analysis of the obtained data, the study found that zakat revenues in the Western Mountain Cities did not contribute to any form of development in these cities despite the increase in revenues over time. Instead, they were primarily direct financial aid to the poor, which resulted in an increase in the number of needy families during the study period across all sample offices. This reflects a likely increase in poverty due to rising living costs or other factors. Additionally, the study concluded that there is a gap between available resources and actual needs, as the growth rate of poor families exceeded the growth rate of revenues in all years of the study. This necessitates the search for alternatives and other solutions, such as diversifying income sources and improving zakat management, along with implementing developmental programs that reduce the number of poor households.

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Published

2026-04-22

How to Cite

Dwaub, A. K. S. (2026). Zakat Revenues as a Leverage for Spatial and Sustainable Development for Al-Jabal Al-Gharbi Cities by Benefiting from the Malaysian Experience as a Model. Sharwes Scientific Journal , عدد خاص, 0020-0040. https://doi.org/10.5281/zenodo.19686370