The Legal Basis of Waqf and Zakat: A Comparative Study of the Four Schools of Thought and Their Relevance to Contemporary Islamic Philanthropy Management in Indonesia
DOI:
https://doi.org/10.63738/kawakib.v3i1.55Keywords:
Waqf, Zakat, Comparative Fiqh, Islamic Philanthropy, Madhhab ComparisonAbstract
Waqf and zakat are two instruments of Islamic philanthropy with strong legal foundations in the Qur'an, Hadith, and juristic reasoning (ijtihad), yet they are often studied separately, leaving their complementary relationship within the Islamic economic system underexplored. This study aims to examine the legal foundations of waqf and zakat comparatively according to the four schools of Islamic jurisprudence (Hanafi, Maliki, Shafi'i, and Hanbali), and to analyze the points of convergence and divergence among them. This research employs a qualitative method with a library research approach and comparative fiqh (fiqh muqaran), drawing on classical fiqh texts as primary sources. The findings show that while the four schools agree on the obligation of zakat and the permissibility of waqf, significant differences exist regarding the binding nature (luzum) of waqf—particularly the Hanafi view treating it as a revocable loan ('ariyah)—as well as differing rulings on whether zakat al-fitr is obligatory or a strongly recommended sunnah. The study concludes that a comparative understanding of these two instruments provides a solid fiqh foundation for developing contemporary waqf and zakat governance in Indonesia, particularly within institutions such as BWI and BAZNAS.
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