Purpose The primary aim of this study is to create and validate conditional cash transfer instruments in zakat distribution (CCT-ZD). Design/methodology/approach This study used the content validity ratio (CVR), content validity index (CVI), modified Kappa statistic (K) and face validity index (FVI) analyses as the methods of assessment. The instrument was reviewed by an expert panel of 16 professionals from universities, zakat institutions and research institutes. The validation process covered 63 items across six constructs: religious conditionality, education conditionality, health conditionality, employment conditionality, poverty reduction and human capital development. Findings The results demonstrated excellent content validity with CVR (0.75–1.00), I-CVI (0.88–1.00), S-CVI/Ave (0.98), S-CVI/UA (0.79) and Kappa (0.84–1.00), while face validity was substantial with I-FVI (0.88–1.00) and S-FVI/Ave (0.97), exceeding the required thresholds. As S-CVI/UA received slightly below 0.80, it indicates substantial expert consensus with a minor gap in unanimous agreement. Research limitations/implications This study introduces and validates the CCT-ZD instrument, bridging Islamic social finance and modern poverty interventions. By integrating behavioural and religious conditionalities into zakat distribution, it offers a structured, outcomes-based model that enhances programme effectiveness, supports self-reliance and aligns with both the Sustainable Development Goals and Maqasid Shariah. The instrument provides practical tools for policymakers and institutions to improve impact measurement and strengthen zakat governance. Originality/value To the best of the authors’ knowledge, this study is the first to develop CCT instruments within zakat distribution. The religious conditionality is a newly created construct designed to improve both zakat distribution and the effectiveness of CCT programmes simultaneously.
Esa et al. (Thu,) studied this question.