This research reveals the accurate strategy of zakat management carried out by 'Umar b. 'Abd al-Az?z through the political distribution model. Before Umar served as caliph, the pattern of zakat management was chaotic, the distribution was carried out without looking at efficiency, so that the distribution of zakat was not able to alleviate poverty, through political distribution policies it was able to elevate the economic status of the poor who were previously exposed to poverty. The significance of this research is to answer how the management of the distribution of zakat funds is very effective and locally integrated so that it is feasible to apply in the era of the Covid-19 pandemic. This research is a literature study with a descriptive qualitative approach. Data mining uses a single but in-depth method by examining the main documentation sources. The data obtained at the final stage were analyzed using the content analysis method. The resulting findings are 1) 'Umar b. 'Abd al-'Az?z applies political distribution in the distribution of zakat with the principle of priority, that is, zakat funds collected are prioritized for muzakki areas without being issued to other areas. 2) the regional welfare system is a top priority. Zakat management which consists of collection, utilization and distribution, is carried out in a separate locus area. This kind of management is appropriate for modern era zakat institutions and muzakki considering that Muslims are found in every area who have been financially affected by the Covid-19 pandemic.