The coronavirus pandemic or the COVID-19 virus that hit the whole country has had a great impact, especially the economic aspect. The COVID-19 virus is very dangerous and can infect humans to the point that it can cause death. The Malaysian government acted by implementing the Movement Control Order (MCO), a comprehensive ban on all Malaysian travel abroad and the entry of foreign tourists into the country. The closure of all educational institutions including primary, secondary, pre-university, and other educational institutions. The implementation of the MCO caused the collapse of the national economy. The loss experienced by the country of as much as 2.4 billion per day during the MCO period has a great impact on the people's economy. People are affected by their source of income and lose their jobs as a result of the implementation of the MCO. The number of those whose income has been affected and who have lost their jobs continues to increase, leading to an increase in the poor asnaf. This study aims to explain the meaning and concept of asnaf 'temporarily poor'. To achieve the objective, this study uses two research methods, namely library research and field research for data collection. This study will explain the parameters for determining the 'temporary poor' asnaf of the COVID-19 pandemic situation. The results of this research can be used as a reference and guide for the administration and management of zakat in Malaysia.
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