This regional regulation makes provision for the management and collection of zakat (alms) in Tapin, South Kalimatan (Kalimantan Selatan). It states that the purpose of zakat management is to provide protection, mentoring, and service to Muzakki (entities owned by Muslims required to pay zakat), Mustahik (Muslims entitled to receive zakat), and Amil Zakat (zakat administering body) (art 2).