Muhammad Assyifaa Ulhayat Jahidin creator author. text my 2025 2025 monographic may xii, 169 pages : illustrations ; 30 cm. + 1 CD-ROM Baitulmal was established during the time of Rasulullah SAW and was further developed and officially established during the caliphate of Umar ibn Khattab. However, there exist issues related to efficiency in fund management, fairness in resource distribution, lack of competent human resources, and the current need to maximize returns through Shariahcompliant investments. This study aims to analyze the sources of income and distribution at Baitulmal managed by MUIP, as well as to examine the sources of income and distribution at Baitulmal during the time of Rasulullah SAW and the Khulafa’ arRashidin. For this study, the researcher will use qualitative methods. Three data collection methods will be employed: interviews, document analysis, and literature review. For data analysis, Interpretive-Descriptive, comparative, and triangulation methods are utilized. Specifically, all these methods aim to blend descriptions, subjects' words, excerpts from field notes, and the researcher’s own interpretation, make comparisons, and also evaluate and analyze information obtained from the interview process so that the findings are consistent and accurate. The findings reveal that all informants agreed that conceptually, the management of Baitulmal at MUIP is similar to the management of Baitulmal during the time of Rasulullah SAW. However, there are differences in the sources of income and distribution patterns between Baitulmal at MUIP and Baitulmal during the time of Rasulullah SAW. Based on the interview analysis, the researcher found that there are two challenges in managing the income sources of Baitulmal at MUIP, such as the need to increase income and collaboration. Meanwhile, there are four challenges in managing the distribution of Baitulmal assets at MUIP, including the distribution of zakat funds and legal constraints. specialized Muhammad Assyifaa Ulhayat Bin Jahidin Centre For Human Sciences Thesis (Master of Science) -- Universiti Malaysia Pahang – 2025 Includes bibliographical references Centre For Human Sciences Dissertations Universities and colleges Dissertations Universities and colleges Dissertations THE0010048 (Local) UMPSA 250513 20251125111039.0 eng