Pandangan Hukum Islam terhadap Status Muflis (Debitur Pailit) sebagai Gharimin (Mustahik Zakat)

The development of sharia economy in Indonesia is increasing. Islamic economic can be seen from the financial institutions and instruments they offer, ranging banks, capital markets, insurance. With these developments, nowadays financing activities with contracts are increasing growing rapidly. However, only a few pay it off. In other words, non-performing or bad loans at often occur. Non-performing caused by inability customer as debtor to debts institution creditor resulted being bankrupted creditor. Bankruptcy defined (can person, legal entity, company) which proven based on court decision that has stopped paying his (unable off debts) results general confiscation assets, so no longer entitled manage assets. . If associated zakat, one ashnaf zakat gharimin people who debt. Zakat have not made bankrupt customers receive zakat. formulation problem this paper find out views law status debtors gharimin. conclusion determined use debt question for personal public interest. distribution pattern qardh hasan where given owned but returned again. funds used debts, also initial restart their business.
 Keywords: debtor, gharimin, mustahik.