ABSTRAKPenelitian ini bertujuan menganalisis dan mengevaluasi pola, motif, dan makna zakat bagi muzaki maupun mustahik. Fokus penelitian pada muzaki, mustahik, pengelola lembaga zakat, pemerintah. Penelitian ini menggunakan pendekatan kualitatif. Metode penentuan sampel menggunakan teknik purposive sampling, dan snowball sampling, sedangkan ukuran sampel ditentukan berdasarkan kelengkapan informasi data yang diperlukan. Data dikumpulkan melalui observasi, wawancara, kuesioner dan dokumentasi. Hasil penelitian memperlihatkan bahwa: (1) jumlah penerimaan zakat di Kota Samarinta Kalimantan Timur lebih rendah dibanding potensinya; (2) pengelolaan zakat oleh lembaga masih belum optimal; (3) sebagian muzaki yang menyalurkan zakatnya secara individual; (4) motif ibadah dan sosial menjadi pendorong untuk membayar zakat; (5) makna zakat bagi muzaki, mustahik adalah ibadah yang saling melengkapi; (6) secara umum jumlah zakat yang diterima oleh mustahik untuk konsumsi; (7) secara umum zakat yang produktif masih disalurkan oleh pemerintah melalui BAZ.Kata kunci: Konsumsi, Produktif, Mustahik, Muzaki, Zakat.ABSTRACTThe purpose of this study was to analyze and evaluate the pattern, motive, and meaning of Zakat for muzaki and mustahik. Research has focused on muzaki, mustahik, managing zakat institutions, government. This study has used a qualitative approach. The sampling method was using purposive and snowball sampling, while the sample size was determined based on the completeness of data information required. Data were collected through observation, interviews, questionnaires and documentation. The results showed that: (1) The amount of zakat in Samarinda Regency, East Kalimantan is lower than its potential; (2) distribution of zakat by zakat institution but is not optimal; (3) There muzaki has given zakat individually; (4) The religious and social motives become a driving force to pay zakat; (5) Zakat is worship complementarity between muzaki and mustahik; (6) In general, the amount of zakat received by mustahik just enough for consumption; (7), while zakat for business fund has been managed by the Government through BAZIS institution.Keywords: Consumption, Mustahik, Productive, Muzaki, Zakat