Sadiq Abubakar Sadiq , Hadiza Nasir Iro , Ruqayya Abubakar Ismail and Ibrahim Uba
Volume 2 Issue 2
Zakkah as one of the five pillars of Islam is a religious duty and hence, it is obligatory on every Muslim who has the financial means (nisab). In the Islamic system zakkah plays various important roles which cover religious, social and economic. This study examines the relationship of zakkah mobilization and distribution on the performance of Kano State Zakkah and Hubsi commission (KSZHC). Using simple random sampling, 113 questionnaires were administered to respondents whose income reach or pass Nisab. The data were analysed using Partial Least Square SmartPLS 3. The results revealed that, both zakkah mobilization and distribution are positively and significantly related to the performance of KSZHC at 5% (P-value 0.004) and 1% (P-value 0000) significant level respectively. The study will provide relevant information that is useful to policy makers and will also serve as the basis for further studies that could contribute to the general performance of KSZHC. the study recommends that; (i) There is need for Islamic scholars and government to strengthen their effort in enlighten the public about the importance of distributing their Zakkah through KSZHC by organising seminars, workshops etc. (ii) Adequate operational facilities and staff should be provided to the commission to enable it discharge its responsibilities effectively and help in improving its performance. Key Words: Zakkah, Nisab, Distribution, Mobilization, Performance