In recent decades, the topic of sustainable development has gained significant attention from researchers, particularly in developing nations and Islamic nations in particular. This is because the majority of these nations aim to develop their economies in tandem with developed nations' economies. Zakat is regarded as a significant resource of the state's resources and a crucial component of the financial system due to the significant and significant role it plays in Islamic law from an economic and social standpoint.

The basic objective, which is to eradicate poverty and is seen as the primary reason why zakat was enacted, is also thought to be achieved via fostering social cohesion and solidarity. In order to ensure the achievement of zakat goals particularly those that zakat shares with sustainable development in its pursuit of them it was necessary to establish institutions that specialize in the subject of zakat. These institutions' mission is to facilitate the collection of funds and allocate them to those who deserve them. The Zakat Fund in the United Arab Emirates is one of these organizations; it was selected as the study's model.

Importance of the Research

The research is importance because it highlights the role that zakat funds play as a fundamental and valuable resource for Islamic states. These funds can be utilised to fund sustainable development initiatives, which are now the primary concern and objective of all nations seeking to protect their economic resources so that they are not exhausted for the benefit of future generations.

Research Problem

Except for a few Gulf nations, most Arab countries lack banking and financial organizations with zakat money collection expertise. These organizations’ job is to gather money and transfer it to knowledgeable, specialized parties so they may use it for sustainable development. As most of the Zakat funds are collected through charitable organizations, it is not possible to follow up on the disbursement of this money and how it is directed.

Hypotheses of the Research

"The study assumes that there are common goals that combine  zakat   and  sustainable   development,   so   it   is possible to benefit from zakat funds and employ them to achieve sustainable development goals, in addition to the tasks for which Islam has prescribed them".

Research Methodology

The researcher used the case study method and the inductive and deductive approach by collecting data and information from its sources represented by books, studies, research and published reports, in addition to the Internet, and analyzing this data and information to reach the results, and then the conclusions and recommendations. The Zakat Fund in the Emirates was chosen due to the availability of data. And the transparency of the Fund in publishing data and information related to it.

Literature review

• Study by [1], entitled [Zakat funds and their role in financing social development], The study aimed to know the extent to which Zakat contributes to financing social development and the extent to which Zakat al-Fitr contributes to financing social development. 

• Study by [2], entitled [The importance of adopting digital technologies as a mechanism to achieve sustainable development goals in Arab countries, reality and challenges]. The study aimed to shed light on the contribution of digital technologies to achieving sustainable development goals while clarifying the reality of adopting these technologies in countries. Arabic. 

• Study by [3], entitled [The Role of Zakat Funds as a Mechanism for Contributing to Financing Small and Medium Enterprises in order to Achieve Sustainable Development Goals]. The study aims to highlight the role that Zakat Funds can play in financing projects and small and medium enterprises. 

• Study by [4], entitled [The Role of Zakat Funds in Economic Development]. The study aims to clarify the major developmental role of Zakat in reducing poverty and unemployment. 

• Study by [5], entitled [The importance of non-profit financing through zakat to achieve sustainable development goals]. The researcher discussed the contribution of non-profit financing in influencing economic and social variables to achieve development, as well as studying the role of zakat as a financing resource for economic and social projects.

As for our study, it was distinguished from previous studies in that it shed light on the common goals between zakat and sustainable development and how to employ zakat funds to achieve these goals

Concept and Objectives of Zakat

According to the language, zakat is development and expansion, the taking of something from your money to clean it, and the purifying of crops if it rises [6]. The Holy Quran has several passages that address zakat, including the one where the Almighty says, "Take from their wealth a charity by which you purify and sanctify them" [7]. It was written in Mukhtar al-Sihah (He purified his money, meaning he paid its zakat [8], according to the author of Al-Muheet. The owner of Al-Muhit said: Zakat on wealth is its purification. Zakat is zakat on purification, and zakat on crops is zakat on purification if they increase and grow [9], and it was stated in Lisan al-Arab (The origin of zakat in the language is purity, growth, blessing and praise) that zakat on money is its purification, zaka yazki zakat and zaka al-zura’ yazku zakaan whether it increased and grew [10]. 

                Zakat, which is a significant source of funding for the State, is commonly understood to refer to the distribution of revenue from the wealthy to the impoverished in the economy. The primary aims of this ideology are as follows:

• Addressing human insolence and scarcity, as well as the desire to conceal one's own and others' goodness, as he stated (and brought in the scarce labours) [11]

• The goals of worship, which stand for submission to God and are fundamental characteristics of Islam. A person can only be truly satisfied with themselves when they are free from financial servitude and insolence.

• Fulfilling the soul, as Zakat brings happiness and tranquilly to both the wealthy and the impoverished. Rich people receive it in exchange for their contented spirit, submission to Allah Ta'ala, and a sincere want for His pardon and kindness. For the impoverished, it symbolizes psychological solace in not worrying about the future, since Allah has granted them the right to food money sufficient to meet their basic need [12]

• According to the Almighty's proverb, "Truly, Allah extends provision to whomever He wishes of His servants and restricts it for him," zakat both cleanses and raises money. And what you spend, He makes up for. Furthermore, He is the greatest provider" [13]

• Social harmony, kindness, and affection; it symbolizes the wealth and cleansing of the souls of the affluent and the impoverished, respectively, as well as the eradication of resentment and jealousy from their spirits

• Guarding and strengthening the community against major ills including drug addiction, thievery, corruption, and criminal activity

• Reducing unemployment, such as by providing zakat funds; jobless people who qualify for zakat and are able to work can be converted into productive people who contribute zakat

• Raise investment and consumption: When money is given to the impoverished, it stimulates investment, which in turn boosts employment, eradicates unemployment, and contributes to a rise in national GDP

• Income and wealth redistribution: To create social balance among all societal groups, the state constantly works to close the wealth and income gap between the affluent and the poor

Distribution of Zakat Funds

In His statement, Allah clarifies the methods of allocating zakat funds: "Expenditures of zakat are limited to the impoverished and destitute, as well as those engaged in their collection, those whose hearts are to be reconciled, the release of prisoners and debtors, the cause of Allah, and the traveler. a duty that Allah has prescribed. And Allah possesses wisdom and knowledge. [14] those in poverty who struggle to satisfy their fundamental requirements. Scholars have reached a consensus that an individual who cannot support themselves and their family for six months is considered impoverished.

• The impoverished, who, since they obtain half of what they require, are in a better position than the indigent.

• Those who labor on it and have no other employment that will meet their requirements are those who labour on gathering and distributing it.

• The slaves, including those who are captured in order to be freed or those who pay money in order to be freed from slavery

• Those whose hearts are to be reconciled, meaning those who are new to Islam in order to strengthen their faith, as well as the disbelievers whose conversion to Islam is hoped for.

• In the way of God, wherein spending in the name of God and jihad, as well as dedicating oneself to knowledge-seeking, are meant

• The debtors, who are people who have debts and are unable to pay them; here, debts to satisfy a need are meant.

• The traveler whose funds are exhausted, known as a wayfarer, receives enough money to enable him to return home [15].

Zakat and Tax: Similarities and Differences

When someone refers to zakat as an Islamic tax, they are misguided. Zakat does not impose taxes. A tax is a financial measure enacted by the state with the intention of funding public spending as well as achieving social, political, and economic objectives. Zakat is a recognized obligation placed on the wealthy by God Almighty as a way for them to express their thanks, get closer to Him, and cleanse both their finances and their souls. As a result, the following similarities and distinctions have surfaced amongst them:

Similarities between Tax and Zakat [16]

• There is a financial component to paying them as zakat is given to the appropriate institutions in accordance with Islamic law, and taxes are given to the state, which is the public authority's representative. 

• The advantages of zakat and taxes are collective rather than personal.

Distinctions between Zakat and tax [17].

• The conceptual differences: zakat refers to purity, development, and blessing, whereas tax refers to the imposition of a fee.

In contrast to taxes, which are levied on both Muslims and non-Muslims, zakat is one of the foundations of Islam and is paid by Muslims as a means of expressing gratitude to God. Zakat is also distinguished by its consistency in terms of both quantity and number.

• The relationship in Zakat is between the servant and his Lord, whereas in taxation it is between the obligated person and the ruling authority.

• The Holy Quran specifies the expenditures of Zakat, unlike tax, which is used to cover the state's expenses and achieve its economic, social, and political goals.

The resources and endeavors that form the foundation of zakat [18].

• Zakat on minerals

• Zakat on cattle

• Zakat on dates and crops.

• Zakat on wages earned from labor.

• Zakat applied to stolen items.

• Trade items zakat.

• Zakat on animal products and honey.

The Theoretical Framework of Sustainable Development: The Idea, Dimension, Indicators& Goals

The concept of sustainable development and its dimensions: The phrase "sustainable development" was first used in reference to the Portland Commission in 1987, where a number of scholars developed a concept that focused on sustainable material aspects and emphasized the need to continuously use natural resources in order to consume them in a way that makes them useful [19].

According to one definition, it is progress that satisfies current demands without jeopardizing the capacity of future generations to satiate their own needs [20].

It was also described as "development that meets the needs of the present without compromising the ability of future generations to meet their needs" by the United Nations-established World Commission on Environment and Development in 1987 [21].

In order to achieve, sustain, and satisfy human needs for current and future generations in a way that is socially, economically, and environmentally acceptable, the Food and Agriculture Organization of the United Nations defined it as (the management and protection of the natural resource base and institutional change) [22]. These are its measurements:

• The economic dimension seeks to maximize societal wellbeing and fight poverty and unemployment by making the best use of natural resources to meet human needs indefinitely without endangering the environment or the natural world

• The social component by attaining equity and social cohesion, securing democracy and gender equality, establishing security standards, obtaining health and educational services, and enhancing water quality [23]

• The protection of the environment by avoiding the excessive depletion of biological and material resources

• The political dimension through the political system, the political climate, and the good governance framework that guarantees accountability, transparency, and public involvement in a range of development initiatives [24]

Financial units currently integrate economic, social, and environmental aspects into their financial operations in an effort to achieve more sustainable performance. According to liberal theory, the viewpoint on sustainable development is inadequate if these units don't give enough consideration to the social, economic, and environmental facets of sustainability [25].

Indicators of sustainable development [26]

Economic indicators: These comprise the patterns of production and consumption and are measured by the total amount of resources used in production, the per capita rate of energy, the amount of waste and its recycling, and the availability of a modern communications network. They also include the economic structure adopted through the per capita share of the gross domestic product, the trade balance of countries, and the ratio of internal and external debt.

Social indicators: These can be discovered by:

• Education by focusing on development strategies and raising awareness and training levels; illiteracy rates, student persistence rates, and the share of state funding allocated to education and scientific research are some of the indications of this approach.

• Housing, which is determined by the pace of population increase and each person's percentage of urban structures.

• Adequate health care for all members of society, particularly in isolated and rural regions; the eradication of epidemic illnesses; the life expectancy at birth and the infant mortality rate are two indices of this.

• The percentage of the population living below the poverty line and the size of the gap between the affluent and the poor are two indicators of social equality, attaining justice in the allocation of wealth, and battling poverty.

• The indicators of the percentage of criminals in a society may be used to gauge social security, public safety, obtaining justice, democracy, and societal harmony.

Comparing Indicators: 

The following are some current environmental problems and their fixes: 

• Preserving the ozone layer, the atmosphere, and the earth from global warming 

• Preventing urban development and deforestation on agricultural land, as well as fighting desertification

• Reducing sea pollution and safeguarding maritime regions

Keeping freshwater supplies safe, as future conflicts will revolve around water.

Objectives of Sustainable Development

In order to ensure that resources are used as efficiently as possible without depleting them, sustainable development includes several purposes, including the rationalization and direction of development strategies to meet diverse economic, social, and environmental goals for present and future generations [27].

Transforming our world: The 2030 Agenda for Sustainable Development was endorsed by the 193 member states of the United Nations General Assembly on September 25, 2015. There were 92 paragraphs on the agenda, and paragraph 51 included the following 17 sustainable development goals [28].

• Ending poverty

• preventing hunger

• promoting good health.

• Quality learning

• Gender equality

• Clean water and sanitation

• Affordable and clean energy

• Decent work and economic growth

• Industry, innovation and infrastructure

• Reducing inequalities

• Sustainable cities and communities

• Responsible consumption and production

• Climate action

• Life below water

• Life on land

• Peace, justice and strong institutions

• Partnerships for the goals

Zakat has a significant role in development through its financial resources, expenditures, and direct and indirect impacts on the level of economic and social activity. Development requires both human and material capacities to be advanced and successful. [29] The Islamic financial system known as zakat aims to accomplish the goals, aspects, and tenets of sustainable development.

Consumption and Zakat Funds

In order to enhance effective demand and subsequently output, zakat is defined as money given (transferred) from the affluent, who have a low marginal propensity to consume, to the poor, who have a high marginal propensity to consume [30].

Investments and Zakat Funds

Investment and Zakat go hand in hand as the latter is seen as the foundation of the former and the former only applies to expanding or developing money. By preventing hoarding, promoting investment and capital flow, supplying funding for economic initiatives and seeing them through to completion, and encouraging fixed and idle assets and putting them to use in the fields of investment and production, zakat also plays a critical role in boosting the economy [31].

The Usefulness of Zakat Monies in Eradicating Unemployment:

Since unemployment is one of the most prevalent issues facing developing nations generally and Islamic nations specifically, zakat is regarded as one of the most potent tools that Islam has contributed to the fight against unemployment. It is a social and economic issue that affects people on a personal, family, and societal level. It causes moral decline, criminal activity, mental health disorders, drug and alcohol addiction, and political repercussions that impede societal advancement [32]

It is important to note that a jobless individual is someone who is capable of working and is seeking for work but is unable to find it (this is known as forced unemployment). Individuals who are capable of working but choose not to seek employment—also known as voluntary unemployment—are not entitled to a portion of zakat [33].

The Role of Zakat Funds in Wealth and Income Distribution

Wealth shouldn't be restricted to any one group in order to accomplish economic progress. One of the grounds for enforcing zakat is that if money is solely owned by the wealthy, there would be an ownership gap that will make the affluent richer and the poor poorer. Islam combats this by fighting against the ensuing animosity, jealousy, and antagonism [34].

Islamic economic theory is in conflict with any condition that results in the wealthy holding all the money. As such, all interactions and transactions within Islamic society should be structured to either prevent such a situation from arising or, in the event that it does, to ensure that it does not persist. Islam therefore enforced zakat [35].

The Role of Zakat Funds in Alleviating Poverty

Islam has demonstrated that poverty is a threat to one's morality and religion as well as to one's family, community, and self. Since zakat is seen of as the fundamental objective of Islam, it has become the obligation of individuals, organizations, and society as a whole to combat poverty. To address their fundamental requirements, it is given to the most vulnerable and impoverished members of society. As a result, zakat is regarded as the finest intervention that ensures the eradication of poverty and its effects [36].

The Role of Zakat in Attaining Financial Stability

As Zakat, with its designated quorum, is seen as the essence of economic stability required by economic policy, it has a significant influence on macroeconomic factors like as consumption, investment, unemployment, and distribution of national income [37]. Monetary policy is considered one of the economic policy tools that have an effective impact in achieving the goals of the Islamic economy. Among these tools is (Zakat), as it has the ability to address economic fluctuations and achieve economic stability on the one hand, and on the other hand it represents a financial resource for the benefit of the poor that contributes to exploiting their economic potential. It also helps reduce inflation by withdrawing cash, and Zakat also contributes to eliminating economic contraction by redistributing income and increasing effective demand [38].

The Role of Zakat Funds in Achieving Social Solidarity

Zakat is regarded as the original institution of social solidarity because it creates a link of love and affection between members of society, making everyone feel that they have obligations to fulfill and that society will fall apart if they disregard them.

Since zakat is spent in the community from where it was gathered and is distributed to other regions if it rises, its purpose is to foster social solidarity in the tiny community within the village, neighborhood, or city [39].

The Role of Zakat in Achieving Economic Balance

It is well known that when income increases match outflows from the economy, economic equilibrium is reached. Each income withdrawal must be offset by an increase in income equal to the amount taken out. For those who pay it, zakat is a reduction from income; for those who receive it, it is an additional source of income. Although it is expected that the new income and the income deduction from Zakat will be equal, in practice, new revenues tend to grow at a faster rate than the official income deduction. Because of this, the balance of national wealth in the community where zakat is enforced rises above what it would have done otherwise [40].

The Role of Zakat Funds in Education and Scientific Research

A portion of the zakat money can be used for scientific research if the student focuses only on knowledge, as well as for educational investment projects, knowledge-based training, and education. Zakat's sponsorship of education and scientific research, thus, contributes to development and raises the caliber of human capital [41].

The Role of Zakat in Raising the Health Level of the Individual and Society

By constructing hospitals and health facilities that help provide healthcare to the eligible Zakat categories and thereby contribute to the creation of a healthy individual and a healthy society free from diseases, which creates a healthy environment suitable for development, zakat funds can play a significant role in reducing the spread of diseases and the suffering of patients [42].

A zakat authority that seeks to spread knowledge about zakat and establish the idea of its significance and efficacy in the area of society and individual development. It aims to bring this duty back so that underprivileged groups in society can benefit from it in line with the required legal expenses (zakat expenditures). The fund actively works to create humanitarian work and serves the underprivileged in compliance with Islamic law, with the ultimate goal of creating a society that is both socially and humanly harmonious.

The Fund was founded by an order from Sheikh Zayed bin Sultan Al Nahyan, may God have pity on him, on the fourteenth day of Dhu al-Hijjah 1423 AH, or November 15, 2003 AD. The Fund is regarded as an autonomous organization with the legal authority to carry out all tasks required to fulfill its objectives. It is associated with the Council of Ministers, to which it reports on a regular basis about its operations, accomplishments, and state of affairs [43].

The Fund has established many strategic goals, the most significant of which are [44]: 

• Strengthening Zakat's digital transition

• Growing Zakat funds, assuring their sustainability, and diversifying their sources

• Taking in Zakat money and creating self-funding to offer Zakat services

• Raising community understanding of the Zakat duty 

• Overseeing and assisting the Zakat-eligible categories

Enticing and enabling the greatest human resources to deliver effective and efficient digital services for religious institutions. 

With regard to the tasks and objectives of the Zakat Fund, the Fund has prioritized sustainable development by putting into practice the following sustainable development goals [45]:

These are UN-recognized goals that align with Islamic law.

• End poverty in all of its manifestations. 

• Achieve food security, put an end to hunger, and advance sustainable development. 

• Well-being and health at every age. 

• High-quality instruction, inclusive education, and chances for everyone to learn. 

• Full and productive employment, economic expansion, good work, and decent work for all.

The number of zakat payers, including people and institutions Citizens of the UAE and Muslims residing therein, as well as the total amount paid, are displayed in Table 1 (2020-2023). The United Arab Emirates' citizens' level of life is not in line with the quantities of zakat collected, as the table indicates. This might be attributed to the fact that the United Arab Emirates' zakat law is optional rather than required, as well as the existence of several civic organizations that gather and disburse zakat proceeds. It reached 220, 511, 421 UAE dirhams in 2020 and decreased to 219, 567, 430 dirhams in 2021, rising to 250, 664, 912 dirhams in 2022, then rising again to 281, 638, 075 dirhams in 2023.

Table 1: Individuals and institutional zakat payers, together with the total amount paid throughout the 2020–2023 timeframe

Source: The researcher created the table by gathering monthly fund data and converting it to an annual format using [45]

The number of families receiving zakat benefits and the amount disbursed to them for the years 2020–2023 are displayed in Table 2. The chart  makes  it  evident  that there are few families since, as we previously stated, people in the United Arab Emirates live in a high quality of living. In addition to the fundamental decline in the population, as the number of beneficiary families reached 9,958 families in 2020, rising to 11,072 families in 2021 and 11,447 families in 2022, then decreasing to 11,012 families in 2023.

Table 2: The number of families receiving zakat benefits and the total amount disbursed to them between 2020 and 2023

Source: The researcher created the table by gathering monthly fund data and converting it to an annual format using [45]

After deducting the distributor's proceeds and distributing the due zakat, Table 3 displays the remaining funds in Emirati dirhams, which are then recalculated in US dollars using the exchange rate of 1 dirham = 0.27 dollar. These funds can be allocated to sustainable development projects.

Table 3: The amount left over after zakat has been distributed

Source: The researcher created the table by gathering monthly fund data and converting it to an annual format using [45]

        It amounted to 306,216,880 million dollars in 2020, decreasing to 283,375,376 million dollars in 2021, then rising again to 304,436,134 million dollars in 2022, then returning and decreasing to 271,935,252 million dollars in 2023. This fluctuation is due to the decrease and increase in the amounts collected from zakat, in addition to the fluctuation in the number of families benefiting from Zakat.

The most significant findings we have come to are outlined below:

• Zakat is a duty and a cornerstone of Islam; it is collected to fulfill certain legal obligations. It is neither the giver's nor the taker's shame. 

• In Islam, zakat is the first step towards attaining social harmony.

• Zakat was enacted into law to ensure that money was not just in the hands of the wealthy but also in circulation. 

• Zakat is optional in the majority of Islamic nations, including the United Arab Emirates.

• The amounts paid for zakat are considered small amounts that are not consistent with the standard of living in the UAE, as the zakat law is voluntary, in addition to the presence of private charitable organizations that collect zakat 

• The existence of philanthropic civic institutions and associations that collaborate with governmental establishments to gather Zakat. 

• The government's and civil society's lack of collaboration with Zakat funding 

• Since the majority of Zakat projects are service-related, there is a dearth of well-researched investment strategies that guarantee that money are allocated to the most significant and frequent social initiatives.

• The majority of Islamic nations lack an open and efficient framework to oversee the receipt and distribution of zakat money, particularly in civil and charitable organizations. 

• The trend of Zakat revenues being used for sustainable development initiatives is still not as ambitious as it may be. 

• The lack of understanding on the significance and function of Zakat in Islamic communities. 
  The majority of Islamic nations lack organizations that use communications and contemporary technologies to make the Zakat payment procedure easier.

• Because zakat affects people's economic standing, capital turnover, attaining a balance in the distribution of wealth among individuals, eradicating unemployment, and boosting investment, it helps to provide a stable social and economic climate. 

• The Zakat disbursement service by the Zakat Fund in the Emirates is directly linked to the sustainable development goals, including eliminating poverty and hunger, promoting good health and well-being, and contributing to providing quality education, decent work, and economic growth.

Recommendations

In light of the outcomes, we suggest the following:

• For Zakat funds to fulfill their role in sustainable development, conferences, seminars, and scientific research supporting Zakat funds must be encouraged.

• Educating people on the significance of Zakat as one of the tenets of Islam. 

• Offering the chance for those with knowledge and experience in sustainable development and economics to get involved in initiatives funded by Zakat funding. 

• Applying the lessons learnt from the UAE Zakat Fund and other successful zakat funds to other Arab and Islamic nations.

• Stepping up media initiatives to raise awareness of the need of paying zakat and to give zakat payers confidence by showcasing the projects that the monies are supporting. 

• In order for the projects funded by Zakat monies to be sustainable and continue to provide advantages over time, they must be designed with sustainability in mind. 

• Including the requirement to make Zakat compulsory in accordance with Islamic law in the legislation governing the issuance of Zakat money.

• Combining smaller civic charities to form larger organizations that can work with government agencies to carry out significant sustainable development initiatives.

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43. Zakat Fund Website in the Emirates, Overview of the Fund. https://www.zakatfund.gov.ae/zfp/web/

44. Zakat Fund Website in the Emirates, Strategic Plan. https://www.zakatfund.gov.ae/zfp/web/

45. Zakat Fund Website in the Emirates, Sustainable Development. https://www.zakatfund.gov.ae/zfp/web/