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This study aims to explore the anatomy of the implementation of zakat and to reconstruct and to find an appropriate model law of zakat in Indonesia. Zakat can be optimized in improving and creating public welfare. The detailed analysis focused on the potentials of zakat that can be developed and manifested. The development of zakat was based on the existing of the Indonesian positive law and Islamic Law. Therefore, this study first identified and interpreted the divine values (Ilahiah values) that sourced from Qur'an and hadith. It elaborated on the legal resources from ijtihad, the fatwa from various theologians (Islamic Scholars). This study also applied normative legal research for addressing the issues related to the reconstruction of zakat norms. Meanwhile, empirical research was used to address and ascertain the societies' respond to the zakat changes. In normative legal research, this work used statutory, conceptual and case approaches. Thus, this work offers a good model of zakat management, such as zakat for a profession, zakat from fisheries products and other yields of the sea. This also reformed the model of collecting and distributing zakat.
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