The fundamental Islamic principle is that Zakat, despite being under the operational control of the payer, in bank accounts, trade goods, etc., does not constitute their proprietary asset. Consequently, the nature of its ownership, as belonging to those who deserve it, opens up a few questions around an individual's discretion regarding how and where they pay it. More critically, if the Zakat liability is not the payer's, the issue of governance arises; who ultimately holds the mandate to determine the systematic collection, management, and distribution of this obligatory act of worship?

In light of this, the Islamic Finance Advisory prompts Muslims residing as minorities in the West to critically assess this custodial responsibility and its practical execution. This think piece challenges readers to reflect on who carries this sacred trust and how its fulfilment can be optimally achieved within a minority context. We urge all Zakat contributors and collectors to engage with this crucial analysis to ensure the next round of Zakat distribution is done right.