Empirical Analysis of Zakat Distribution Efficiency and Poverty Alleviation Outcomes in Kano State

This study empirically analyses the relationship between Zakat distribution efficiency and poverty alleviation outcomes among beneficiaries in Kano State, North West Nigeria. While Zakat is theologically mandated as a redistributive wealth mechanism, empirical evidence on its measurable impact on poverty reduction in the Nigerian context remains sparse. The study employs a quantitative research design, using a structured survey administered to 400 Zakat recipients and 50 administrators affiliated with Kano State Zakkat and Hubbare Commission. Poverty outcome measures are assessed using the Multidimensional Poverty Index adapted for the Nigerian context. Data are analysed using structural equation modelling and regression techniques. Findings reveal a moderate but statistically significant positive relationship between the frequency and regularity of Zakat disbursements and improvements in beneficiary household consumption and school attendance rates. However, one-off cash distributions show weaker sustainability effects compared to asset-transfer and vocational support components. Targeting efficiency is constrained by weak needs-assessment systems and politicised distribution lists. The study recommends the adoption of a needs-based digital Zakat beneficiary registry, longitudinal impact evaluation frameworks for Kano's Zakat Commission, and integration of livelihood development programmes into Zakat disbursement plans. This study fills a critical empirical gap in the literature on Islamic social finance and poverty in northern Nigeria. Keywords: Zakat, poverty alleviation, distribution efficiency, Kano State, Islamic social finance.