A measurable output from distributing Zakat (religious almsgiving) fund plays a critical role in its success. Such indicator should capture the extent to which a Mustahik (zakat recipients) has been transformed into Muzakki (Those who are obliged to perform Zakat). In this regard, the Center of Strategic Study, The National Board of Zakat Republic of Indonesia (Puskas BAZNAS) is currently developing a concept of Index for Zakat Utilization, which is expected to gauge such measurable output from Zakat distribution.