One of the most significant principles in Islam for the establishment of global civilization is the directive of ta'līf al-qulūb (reconciliation of hearts) with regard to non-Muslims. Although this principle, particularly in relation to zakāt, is categorized as a secondary ruling, it holds the potential to be a strategic framework for the development of global civilization. The essence of this ruling is that God instructs Muslims to allocate a portion of their hard-earned wealth to improve the well-being of non-Muslims. Undoubtedly, a society aspiring to attain advanced civilization and intellectual progress must uphold core values such as social justice, peace, security, spiritual tranquility, and equality. This study underscores the significance of adopting the ruling of appeasing the hearts of non-Muslims as a cornerstone for civilization building. To extend the applicability of this principle to non-Muslims and integrate it into diverse social contexts, a logical and jurisprudential justification is essential. Consequently, referencing various jurisprudential methodologies, such as analogical reasoning, becomes indispensable. The feasibility of implementing this directive in the modern era is examined and corroborated through narrative evidence, demonstrating that the primary principle toward non-Muslims remains ta'līf al-qulūb in contemporary times.