The research aimed at analyzing the model of the economy utilization of people with disabilities, the strategy of fund distribution to people with disabilities, the impact of zakāt (a form of alms-giving treating in Islam as a religious obligation or tax) fund distribution toward the economy increase of people with disabilities. The research was conducted at BAZNAS of Yogyakarta City and Central LAZISMU. The method used was quantitative by using primary data from interview and secondary data as the backup for the research. The research result indicated that: 1) The model of utilization was conducted through entrepreneurship accompaniment 2) BAZNAS of Yogyakarta City and Central LAZISMU distributed zakāt fund through institutions. BAZNAS of Yogyakarta City distributed its fund to develop entrepreneurship capital, while Central LAZISMU used its fund for KSP Bank Difabel accompaniment 3) The zakāt fund that was distributed by BAZNAS of Yogyakarta City and Central LAZISMU had an impact on the improvement of the economy of the mustahik (people or institution that deserve to receive zakāt).