Qiyas (analogical reasoning) is one of the most consequential instruments of istinbat al-hukm (legal derivation) when classical texts are silent on emerging forms of wealth. This article critically examines the application of qiyas to the case of oil palm zakat among FELDA settlers in Johor, Malaysia, with specific attention to why the analogy commonly drawn between oil palm and classical agricultural zakat (zakat al-zuru' wa al-thimar) fails on jurisprudential grounds. Using a qualitative-analytical methodology grounded in the classical fiqh corpus (al-Umm, al-Majmu', Tuhfah al-Muhtaj, al-Mughni, Bidayah al-Mujtahid) and contemporary fatwa literature, the study identifies the operative 'illah (effective cause) of classical agricultural zakat as al-iqtiyat wa al-iddikhir (the property of being a staple foodstuff capable of long-term storage). It demonstrates that oil palm fresh fruit bunches categorically fail to satisfy this 'illah, rendering the qiyas with agricultural zakat a qiyas ma'a al-fariq (an analogy vitiated by a material difference) that cannot be sustained under usul al-fiqh scrutiny. The article then constructs an alternative qiyas, analogising oil palm income to zakat al-mal al-mustafad (income zakat), and shows that this analogy satisfies the substitute 'illah of recurrent, cash-based wealth generated through continuous productive effort. A comparative analysis across the four Sunni schools confirms that, once their respective 'ilal are correctly identified, all four mazhabs converge toward excluding oil palm from classical agricultural zakat. A financial simulation using FELDA settler data illustrates the practical consequences of selecting the correct qiyas: a moderate-income settler would pay RM900 under income zakat compared with RM2,700 to RM5,400 under agricultural zakat rates of 5% to 10%. The article concludes that correct identification of 'illah is the decisive juristic safeguard against qiyas ma'a al-fariq, with direct implications for the Johor Islamic Religious Council (MAINJ) and other zakat authorities managing non-food commodity zakat in Malaysia.
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