This study aims to determine the distribution of zakāh in the Baznas of Pamekasan and the relevance of its zakāh distribution from ʿUmar ibn al-Khaṭṭāb's perspective. This study uses a qualitative research approach and includes qualitative explanatory research with a field research type. The research location is the Baznas of Pamekasan. Data were collected using non-participant observation methods, semi-structured interviews and document study. The study results show that the zakāh distribution pattern at the Baznas of Pamekasan from a regulatory aspect follows Law Number 23 of 2011 concerning zakāh in Indonesia, while the zakāh distribution policy pattern at the Baznas of Pamekasan has relevance to ʿUmar ibn al-Khaṭṭāb's zakāh policy.
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