Pendayagunaan Zakat Pada Masa Pandemi Covid-19 Dalam Perspektif Maqāṣid al-Sharī'ah

The use of zakat instruments to overcome socioeconomic problems should be able to provide opportunities for handling the covid-19 pandemic that hit the world today. Handling the covid-19 pandemic requires strategic purpose and refers to benefits, as stated in the concept of Maqāṣid al-Sharī'ah. The study aims to analyze the utilization of zakat in the midst of the covid-19 pandemic and its conformity to the perspective of Maqāṣid al-Sharī'ah. The research method used is qualitative research with a descriptive analysis approach from literature studies. The results showed that the utilization of zakat during the pandemic had been carried out by the National Amil Zakat Agency (BAZNAS) which classified on health, social, economic, educational, and religious aspects. The utilization of zakat carried out by BAZNAS in the efforts to implement covid-19 has implemented the values of Maqāṣid al-Sharī'ah consisting of dimensions hifẓ al-dīn, hifẓ al-nafs, hifz al-aql, hifz al-nasl and hifẓ al-māl. The values contained in Maqāṣid al-Sharī'ah are oriented towards the benefit of the peopl