This paper aims to examine and analyse the relationship between paddy zakat accounting and the social wellbeing of farmers in Perlis.The examination and analysis is based on a booklet detailing guidance and practice on agriculture zakat accounting in the state of Perlis. According to the Manual on Zakat Accounting Management published by the Department of Wakaf, Zakat and Haj (JAWHAR), the agriculture zakat is determined by deducting production costs from the gross income and the agriculture zakat is assessed on the remaining sum. One of the states found to be using the JAWHAR manual is the state of Perlis. Besides using this manual and deducting the production costs, Perlis also deducts the cost of living from the gross profit. The question is, why is Perlis practicing as such when the fatwa by most states in Malaysia does not allow the production cost to be deducted from the gross profit. And why is Perlis also allowing the living costs to be deducted as well. What is Perlis’s views and reasons for doing so? Are they considering the social wellbeing problems of the farmers? In order to anwer these questions, the discussion in this paper is divided into three sections. The first section discusses the views of the fuqaha’ on production costs and the living costs; the second section discusses the paddy zakat accounting practices in Perlis that are in line with the views of fuqaha’; and the third section discusses the relationship between paddy zakat accounting in Perlis and the social wellbeing of farmers. Hence, based on the content analysis of the primary and secondary data, this paper has found that the paddy zakat accounting practices in Perlis are in line with the views of the fuqaha’. The practices have strong basis for their arguments and had taken into consideration the social wellbeing of fellow farmers.
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