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Tithe or alms is an important source of revenue for the state to improve the economic condition of the poor. Management of the tithe collection as well as its effective distribution will help develop the community. Thus, this paper aims to study the Islamic administration of tithe in two states, namely Aceh in Indonesia and Kedah in Malaysia. Both states have their own relationship in a context where they both have a large number of Muslims, the majority of which are ethnic Malays, and they constitute one of the early regions to accept Islam. The focus of the study is based on historical analysis, economic growth and development, as well as the contemporary scenario in the administration of tithe law. The study will investigate the role of tithe as a fund for community development within the state, its management as well as the administration of the law. For this purpose, the study is conducted using qualitative methods and interviews with a number of respondents in order to examine the administrative aspects of Islamic law on tithe. The finding shows that the strict enforcement of law, accompanied by institutions organised with manpower and focused objectives, will have an impact on the tithe collections as well as the confidence of community towards the institutions. [ABSTRACT FROM AUTHOR]