Retsikas reconceptualizes zakat in Indonesia, moving beyond its traditional role as a ritualistic act of piety to view it as a socio-legal instrument. He argues that zakat functions as a redistributive and empowerment-focused social finance tool, aligning with principles of transparency, accountability, and the Sustainable Development Goals. The article highlights significant transformations in Indonesian zakat policies, institutional roles, and their positive impact on community outcomes and social justice.
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