INTRODUCTIONBaitulmal is an institution that deals with all revenues and expenses of an Islamic state. The institution of Baitulmal has been practiced in the history of Islam since the time of Prophet Muhammad SAW, the four caliphs until the destruction of the khilafah regime of Turkey in 1924. The existence of Baitulmal can be considered as an Islamic financial institution that combines both spiritual and physical elements, which are commensurate with Islamic teaching. Meanwhile, according to Fiqh, baitulmal is the treasury of an Islamic state. In addition to this, being public property, all citizens of an Islamic state have some right to enjoy the baitulmal, but no one can claim to be its owner. Baitulmal is the main real estate and financial institution of the Islamic State. This institution includes various types of property such as zakat, taxes, public endowments and welfare assets. All these properties are included in the administration of baitulmal. All the properties collected in the baitulmal are used for the benefit of the society and the country. Baitulmal is an important institution in the structure of state financial activities and budgetary policy. All properties collected in the baitulmal are state properties owned by all people living and staying under the Islamic State. At the beginning of the emergence of Islamic government, the function of the baitulmal was only limited. Bayt al-mal was the department that dealt with revenue and all other economic matters of the state. Baitulmal existed since the time of Prophet Muhammad SAW, when Muslims obtained ghanimah (war spoils) in the Battle of Badr. The Prophet SAW established baitulmal during his time for the purpose of distributing wealth for the benefit...... middle of paper......olation and drug abuse. The study revealed that the recipient's treasure experiencing financial pressure generally indicates low quality of health. Most of them cannot receive adequate treatment and lack medical assistance. These findings could have direct implications for the poor in Malaysia, particularly for beneficiaries' coffers. The implications of this study suggest the need to increase the number of targets for beneficiaries' coffers in order to improve their standard of living and quality of life. Besides that, this study highlights the importance of improving the rational and difficult social welfare system in fighting poverty in the community. Changes in healthcare reform: Public policy should be reviewed towards the poor and vulnerable in society to ensure that these groups are recognized as an important subset of our society.