The research will be qualitatively conducted by referencing arguments in the fiqh discourses, legal provisions as well as circulars from related bodies. Based on a few issues of conflicts on waqf in Malaysia, the study will be conducted in the form of content analysis as well as case analysis in comparing the former and latter with elements of maqasid al-Sharia. The conflict took place due to fatwa inconsistencies between states such as in the decision about istibdal, either by restricting istibdal in cases of immovable property only or by limiting the period of endowment (muaqqat). However, these benefits may be affected if the exercise of waqf is not in line with the requirement of endowment under the Sharia law. Property is part of the basic needs (daruriyyah) of five maslahat according to maqasid al-Sharia.
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