INTRODUCTIONBaitulmal is an institution that takes care of all the income and expenditure 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, commensurate with Islamic teaching. Meanwhile, according to Fiqh, the baitulmal is the treasurer of an Islamic state. Furthermore, being a public good, all citizens of an Islamic state have a beneficial interest in 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 different types of goods such as zakat, taxes, public grants and social goods. All these properties are included under the administration of baitulmal. All the properties collected in Baitulmal are used for the benefit of the society and the country. The Baitulmal is a major institution in the structure of financial activities and fiscal policy of the state. All properties collected in baitulmal are state properties belonging to all people who live and stay under the Islamic State. At the beginning of the emergence of Islamic government, the function of 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 (spoils of war) at the Battle of Badr. The Prophet SAW established baitulmal during his period with the aim of distributing wealth for the benefit...... middle of paper ......olation and drug addiction. The study found that the beneficiary's cash flow under financial pressure generally indicates poor quality. of health. Most of them cannot receive proper treatment and lack medical assistance. These findings may have direct implications for the poor in Malaysia, particularly for the beneficiaries' treasury. The implications of this study suggest the need to increase the number of targets for beneficiaries' treasury in order to improve their standard and quality of life. In addition to this, this study highlights the importance of improving the rational and difficult social protection system in combating poverty in the community. Changes in health reform: public policies should be reviewed on the side of the poor and vulnerable in society to ensure that these groups are recognized as an important subset of our society..