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dc.description.abstract | The management of zakat (tithe) which is the 3rd pillar of Islam in fact has not run based on the Sharia objective of zakat itself. Of course, it still needs a proper guidance and method in order to be appropriate to Sharia and the contextualization of era. Similar to what is being campaigned by Masdar Farid Mas’udirecently by reconstructing the meaning of zakat in order to be appropriate to the Sharia objective and the intention of zakat. Therefore, focus of this research was to revealing the meaning of zakat in recent meaning in the perspective of Masdar Farid Mas’udi especially in the matter of contextualization of sabilillah meaning. Methodology used were Content analysis and descriptive. The data collection was through interview and library research method. The results and conclusion of this research were: that the concept of sabilillahin zakat is the way of truth (sabil al-khair) in which the contextualization of its meaning is the way toward Allah’s blessing by doing virtue universally, either physically or non-physically, such as constructing the road, public facilities, paying security contribution fee, enforcing law and security, preserving art and culture, and all benefits related to human interests without considering tribe, race, gender, religion, and country, therefore, the teaching of the revelation of Islam as rahmatanlil ‘alamin(blessing for all universe) is really reached and maintained. | in_ID |