This study will analyze the practice of the people of Sikilang Village, Sungai Aur Kuning Pasaman Barat District, which makes the corpse bath a priority recipient of zakat fitrah. This research belongs to the type of phenomenological research which is qualitative in nature through observation and in-depth interviews to reveal the community of the people of Sikilang Village in distributing zakat fitrah in terms of Maqashid. The results of this study concluded that first; the custom of the people of sikilang village is a form of appreciation for the corpse bathers who do not have a fixed wage, even though many people are reluctant to pursue this profession. Second: In the review of maqasid shari'ah that customs can be used as an instrument in establishing law with terms and conditions set by the scholars. The habit of the people in prioritizing the washing of the corpse as the recipient of zakat fitrah is contrary to the stronger/principal argument (an-Nushus as-Syari'ah).
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