The objectives of this study are to explore zakah recipients’ perceptions of their basic needs and the ability of zakah funds in fulfilling those needs and  elevating them to the level of comfort life. Data were collected through in-depth interviews of eight business assistance participants and a focus group discussion of twelve former sewing program’s participants. The interviews and discussions were audio-recorded, transcribed and analysed qualitatively by referring to the needs of Maqasid al-Syariah.  Results indicated that respondents perceived zakah funds have successfully assisted them in fulfilling basic needs (daruriyat) but have yet elevated them to a level of comfort (hajiyat) and far from reaching luxury (tahsaniyat).  A more pro-active zakah distribution mechanism should be initiated so that the recipients would perceive it as an effective tool in fulfilling their basic needs (daruriyat) and comfort living (hajiyat). Eventually, the goal of Maqasid al-Syariah in zakah jurisprudence will be attained and the true meaning of zakat practice is materialised, if zakat successfully elevates the recipient’s living standard to the level of comfort in their lives.