This research aims to determine the implementation of the rolling capital assistance program provided by BAZNAS Lebak Regency, to find out what criteria MSMEs comply with the BAZNAS Lebak Regency program, and to understand the impact of implementing the rolling capital assistance program by Baznas on MSMEs. This research was carried out by taking data obtained from BAZNAS Lebak Regency. The research method used in this research was a qualitative descriptive research method. The data collection technique used by researchers in this research is triangulation techniques. Triangulation is defined as a data collection technique that combines various existing data collection techniques and data sources. The instruments in this research are interviews, documentation, observation.The results of this research are that the implementation of the BAZNAS rolling capital program includes socialization, data collection on mustahik including KTP, KK, SKU from villages, data collection, socialization, supervision. The implementation of this revolving capital is provided in the form of qardhul hasan (without interest or without collateral) with a period of 1 to 2 years depending on the ability to pay and if the mustahik can pay off on time he will get new business capital in a larger amount than the previous one. Decision making for those who are entitled to receive this revolving capital assistance, namely those who own small businesses. This program can be an entry point for MSMEs in developing their businesses. Because until now BAZNAS has provided capital loan assistance for small traders with an income of Rp. 50,000,000 per year or Rp. 138,000 to Rp. 150,000 per day. Meanwhile, for medium businesses, the maximum is IDR. 500,000,000. The impact felt from this rolling capital program is that the majority of people who received this rolling capital assistance have shown improvements, including increased business and increased income. So this revolving capital assistance clearly has a positive impact on the development of mustahik businesses, and the capital aspect is met without depending on moneylenders. Apart from that, people who have received assistance can be independent with this capital assistance without applying again. Keywords: Revolving Capital Assistance Program, MSMEs, BAZNAS