The institution of zakat has an important role as a mechanism to save people from hunger, guarantee socio-economic justice and provide an environment that allows people to carry out their responsibilities towards God. This study is motivated to examine how spiritual development among poor and needy asnaf is implemented by zakat institutions. By taking the Selangor Zakat Board (LZS) as the main case study because it is more advanced in the problem. LZS has provided various forms of distribution assistance to the poor and needy asnaf to ensure that the asnaf get proper protection such as financial, monthly food, educational assistance, housing assistance and economic activities. Even the human development of asnaf is also emphasized so that the world and afterlife issues of asnaf are not neglected. The instrument used is observation. The researcher has conducted observations in four districts in the state of Selangor involving six mosques, namely Taman Putra Perdana Mosque, Puchong, Jameatus Solehah Mosque, Pekan Dengkil, Darul Muttaqin Mosque, Sg. Udang Klang, PPR HICOM Section 26 Shah Alam, Nurul Ehsan Mosque Taman Medan Petaling Jaya and Pulau Meranti Mosque, Puchong to see the real picture of the spiritual development implemented by LZS for the poor and needy. In spiritual development, there are four elements agreed upon by Islamic scholars, namely al-qalb, al-nafs, al-?aql and al-r?h. The approach of spiritual development consists of rabb?niyyah, tazkiyyah al-nafs, ?ilm and camal. The results of the study found that LZS has implemented a Tahsinul Ibadah Program (PTI). This PTI is given to educate sensitive asnaf souls with religious content such as learning prayer, monotheism and jurisprudence and reading the Quran. Every content in this course gives emphasis on change of mind, improvement of knowledge and skills, change of attitude and personality as well as effective and continuous implementation of practice. LZS is confident that knowledge will give birth to a positive attitude, stable emotions and further form the group of asnaf and their children who are more outstanding. However, LZS needs to be improved in order to meet the spiritual concept in Islam that is capable of changing the inner asnaf to become a successful person in the world and the hereafter.
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