Application of khulṭah concept in zakāh calculation in Malaysia: analysis of issues, challenges and its solutions

The concept of khulṭah in the discussion of zakāh connotes a mixure of zakatable assets owned by several owners and calculated as a single entity. in the contemporary period, many zakatable assets are being kept in a common fund that fits the definition of khulṭah of zakāh, and is thus subject to the zakāh obligation. this includes cash deposited in accounts, such as the tabung haji fund; accounts in banks, such as savings, checking, and investments accounts; employees provident fund (epf); as well as corporations, etc.. however, looking at the current practices of zakāh calculation, it is evident that the khulṭah concept has been neglected. in fact, its practice and implementation among the zakāh collection bodies have not been standardized. using the literature review methodology, this article aims to examine the views of islamic jurists on the concept of khulṭah and its implementation and constraints that limit its implementation and any proposed resolutions, and how this concept can benefit the zakāh authorities. this research has found that although the concept of khulṭah in zakāh collection faces many challenges for implementation it can be optimized in expanding zakāh collection, thus empowering its role in fulfilling the needs of the muslim society.