Abstract
This article deals with the Islamic legal reasoning behind the designation of Islamic religious leaders (kiai) in Madura as mustahiq zakat, highlighting the negotiation between fiqh, socio-political dynamics, and cultural interests in Indonesia’s evolving Muslim society. The kiai play a central role in both religious and socio-political domains. This article explores the justification for their eligibility to receive zakat and their responses to this designation. Employing a qualitative approach, data were collected through participant observation, in-depth interviews, and document analysis. The findings reveal that kiai have engaged in an internalization process by interpreting the category of fi sabilillah as a legal basis to include themselves as mustahiq zakat. Their interpretation is constructed through three strategies: externalization, objectification, and internalization. Furthermore, as holders of religious authority, kiai expand this interpretation to legitimize their right to zakat within a broader socio-religious framework.