Each state in Malaysia interprets asnaf al gharimin differently due to the different ijtihad from the mufti. This study aims to analyze the application of asnaf al gharimin based on Lembaga Zakat Selangor (LZS). Qualitative method based on interview is used in this article and supported by library research. The finding shows that LZS has focused on four categories of debt to be given zakat aid in the types of asnaf gharimin, including medical/ dialysis treatment assistance, life necessities

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... stance, management of the corpse without the heir, and debt association due to public concern. Keywords: asnaf al- gharimin, debt; gharimin; zakat eISSN: 2398-4287 © 2021. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v6iSI6.3038