PENEROKAAN KONSEP KADAR SEWAAN SEMASA KE ATAS HARTA WAKAF MENURUT PANDANGAN FUQAHA

Abstract

The State Islamic Religious Councils (MAIN) functions as the sole trustees responsible for the administration of waqf assets in Malaysia. Statistics issued by JAWHAR indicate that a wide range of waqf lands have been developed, including religious properties such as mosques, cemeteries and tahfiz centers, as well as commercial assets such as commercial buildings, rental houses, agricultural land and parking lots. Nevertheless, the rental income generated from these waqf properties often falls short of the expenses required for administrative obligations, including assessment tax, land tax and other operational costs. In certain cases, occupants reside on waqf land without paying any rent, based on the misconception that waqf property should not be subject to rental charges. This conceptual study aims to examine the juristic views (fuqaha’) regarding appropriate rental rates and rental durations for waqf properties. Adopting qualitative research design, the study employs library-based methods supported by inductive, deductive and comparative analyses. The findings reveal that the fuqaha’ generally agrees with the imposition of rental rates that align with prevailing market conditions. However, several jurists permit flexibility in determining such rates under specific circumstances. With respect to rental duration, when no specific term has been stipulated by the waqf donor (waqif), the fuqaha’ propose a standard rental period of one year while recognising certain concessions (rukhsah) that may apply based on contextual considerations.