Islamic Development Management Noor Zahirah Mohd Sidek • Roshima Said • Wan Norhaniza Wan Hasan Editors

Islamic Development Management Recent Advancements and Issues

123 Editors Noor Zahirah Mohd Sidek Roshima Said Department of Economics Research and Industrial Linkages Division Universiti Teknologi MARA Universiti Teknologi MARA Bedong, Kedah, Malaysia Bedong, Kedah, Malaysia

Wan Norhaniza Wan Hasan ISDEV Universiti Sains Malaysia George Town, Penang, Malaysia

ISBN 978-981-13-7583-5 ISBN 978-981-13-7584-2 (eBook) https://doi.org/10.1007/978-981-13-7584-2

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This Springer imprint is published by the registered company Springer Nature Singapore Pte Ltd. The registered company address is: 152 Beach Road, #21-01/04 Gateway East, Singapore 189721, Singapore Foreword

In the name of , the Most Gracious, the Most Merciful

I feel honoured to be invited to jot down a few words in this Foreword. I am so grateful to witness the Islamic development management field that we pioneered since 1991 at our Centre for Islamic Development Management Studies (ISDEV), Universiti Sains Malaysia, is now taking another step to capture a wider scope, outside ISDEV. In this present book, the scope is widened into the dimensions of good gover- nance, sustainable development, development of and , development of value-based activities, development in fiqh and legal framework, and the devel- opment of Islamic principles in other issues. These scopes go beyond our initial scopes at ISDEV, which only focus on just six disciplines, viz. Islamic-based Development, Management of Islamic Assets Development, Management of Islamic Development Institutions, Islamic Service Management, Islamic Political Economy and Islamic Research Methodology. To some, the scopes covered in this present book may be seen as a little bit ‘loose’ as compared to those at ISDEV, but this is understandable. The scopes in this book are meant for an edited book, while those scopes at ISDEV are meant for a set of serious academic disciplines involving postgraduate teaching and learning, and research and consultancies. In other words, the scopes in this book are just the dimensions within the Islamic development management, while the scopes at ISDEV are the disciplines within the Islamic development management. That is the main difference. Nevertheless, the effort of the editors of this book is truly in line with our definition of Islamic development and management. In our endeavour to develop the field of Islamic development management, we redefine development by stretching it beyond the normal socio-economic and politic development per se,to include all aspects of human existence, in as ‘low’ as the development of inner human self, to a higher development of individuals, family, community, states and the universe. At all levels, these are managed by the actors of development—the human beings—in a way that fulfils their principle vertical function as the servants of Allah (hablum-minallah), and their horizontal function as vicegerent of Allah (hablum-minannas). In other words, management is indeed the very function of human creation as the vicegerent of Allah, guided closely by their vertical function

v vi Foreword as the servants of Allah. As vicegerent of Allah, human beings are embedded with the very obligations to manage the development of all aspects of human existence, at all levels. In simpler words, Islamic development management can be seen as managing development—in all aspects of human existence and at all levels—in an Islamic way. Indeed, it is a holistic development management. Lastly, I am aware that it is not easy to build a book in a form of an edited one. The challenge may be lesser in building up an edited book that has been designed with solicited articles. However, to choose exactly related articles from conference papers such as in the case of this present book may be more challenging. The editors of this present book, however, seem to some extent have tried to overcome this challenge with an admirable success, especially when the effort is considered as the first of its kind, outside ISDEV. We thank Alah SWT for providing opportunities, assistance and strength in the realisation of the publication of this book. Alhamdulillah. Huge congratulations, editors.

George Town, Penang, Malaysia Syukri Salleh Former Founding-Director, Centre for Islamic Development Management Studies (ISDEV) Universiti Sains Malaysia Introduction

Whilst and finance is a familiar and highly researched topic, Islamic development management has yet emerged from its sheath. Islamic development management arises from the need that not only the development has to be Islamic, but the management of the Islamic development must also follow the fundamental guidelines purported by . To achieve this, both development and its management shall be rooted from Islamic epistemological and ontological underpinnings. As management and development continue to revolutionise, this web of intricate interconnectedness must be well understood to ensure sustain- ability, growth and equity. Islamic development management is a game-changer for a neoteric development management which transcends political, ethnicity, racial or religious differences. Islamic development management involves rethinking of existing management and development models in the light of Industrial Revolution 4.0, the Internet of Things, cryptocurrency; all of which requires remodelling of existing practices. Nevertheless, digital disruptions may change the way of doing things but the basic principles taught in Islam remain the same which ensures fairness, justice and equity. A future in which ethics and values become a vital part to ensure efficiency in development management would be a welcome development indeed, upending decades of focusing merely on wealth generation and accumulation. As it comprises interconnected disciplines, Islamic development management covers bigger a scope of discourse related to managing the Islamic development. This nature can be seen from the discussions covered in this book. The book is divided into six (6) distinct parts. Part I is the compilation of work to accentuate good governance from the Islamic perspective. Hamdan et al. chapter looks into the management of endowment funds from the perspective of governance structure. Muhamad and Sulong review the pattern of shari’ah governance and its components and highlight how shari’ah governance promotes disclosure of high-quality financial information especially the shari’ah compliant companies. Arshad et al. introduce a new measure of i-CSR. This genuine model is built upon the principles of the maqasid of shari’ah and maslahah. The authors highlighted three important points. First, disclosure was at best, in terms of environment, health

vii viii Introduction and market place. Second, protection of wealth is one of the most important dimensions of disclosure and finally, the urgent need to find communication channels to gain more disclosure information. Ahmad and Aziz probes into a new quality management system and hospitality industry, respectively. Ahmad proposed a -green concept for building a high-quality management system to ensure sustainability of the system. The author has meticulously outlined the halal and green elements into the quality management system. Aziz studied the issue of Muslim friendly hospitality and concludes that Malaysia is on the right tract but should focus more on the structure of the concept to maximise economic benefits and ensure sustainability. In the same vein, Ibrahim et al. examine the corporate governance–financial performance nexus of local and conventional banks in Malaysia. Interestingly, unlike previous studies, their studies found no relationship between financial performance and corporate governance. Part II of the book delves into the issue of sustainability in Islamic development management. Wan Hasan delves into development of an Islamic sustainability index which utilises the concept of ‘returning to the original fiqh’ approach which constitute the novelty and originality of this chapter. Based on the value-based intermediation (VBI) framework, Ibrahim et al. propose waqf (endowment) as a mediator, linking sustainability and strategic performance in CSR activities. Abdullah et al. examine the sustainability of Islamic microfinance institutions in Malaysia. One of the highlights is that Islamic microfinancing institutions have limited services. and waqf have yet to accounted for as a mode of financing with promising potentials. Part III of this book explores value-based activities tied within the parameters of shari’ah. Che Rusuli et al. propose the elements that constitute an Islamic value-based entrepreneurship model. Jamalurus et al. examine the wasiyyah (will writing) amongst Muslims in Malaysia. Musadik and Azmi outline the factors influencing impulse buying behaviour from the Islamic perspective. Yusoff reviews relationship marketing and the possibility to infuse Islamic standard. The author also proposes mechanism to integrate internal and external marketing in an Islamic-based relationship marketing. Part IV specifically deals with the developments in waqf and takaful. Abidin and Basrah propose a development framework to build affordable homes on waqf land for urban poor. Lambak et al. study the auto Takaful underwriting practices within the framework of maqasid of shari’ah and find several loopholes associated with the processes. On a similar note, Ghani et al. apply the concept of hajiyat to examine whether takaful operators to resort to conventional counterparts for re- takaful purposes. Ahmad examines the possible use of zakat and waqf for the survival of pondok institutions in the state of Kedah, Malaysia. The penultimate part reviews the recent development in fiqh and legal frame- work. Muin et al. try to incorporate fiqh method into social entrepreneurship. Hussin et al. examine universities as waqf managers from the legal perspectives and the possible implications. Shafii and look at shari’ah non-compliant event disclosure and propose improvements in transparency via sufficient, valid and pertinent disclosures. Jusoh et al. examine the fundamental of wassiyah wajibah Introduction ix which is tremendously lacking in Malaysia. They propose wassiyah wajibah con- cept (first introduced in Selangor in 2004) to expedite distribution of estate and protection of orphans due to death. Abdullah et al. explore Islamic Project Management (IPM) based on ontological resources. Part V looks into the application of Islamic principles in other issues. Kassim et al. propose a new outlook of the framework in understanding ornamental architecture involving Islamic principles. Gazali et al. apply the theory of reasoned actions in predicting the intention to save for retirement and incorporate personal financial planning and religiosity. Mansor et al. review the implementation of zakat vis-à-vis taxation in the context of Malaysia, whilst Ahmad et al. study the employability and performance of graduate from in UniSHAMs. Finally, Fathil provides a narrative on the conflict of Uyghur Muslims in Xinjiang, China. Our maiden attempt to put forward the recent discussions in Islamic develop- ment management is to increase interest on this subject matter which eventually would lead to more research, development and innovation in this area. More vital areas need to be studied in detail to promote understanding and enable better solutions to manage the Islamic development in the current globalised world.

Noor Zahirah Mohd Sidek Roshima Said Wan Norhaniza Wan Hasan Contents

Part I Governance Effective Board Governance Structure for a University Endowment Fund ...... 3 Hamdino Hamdan, Mutalib Anifowose and Hairul Azlan Annuar Corporate and Shariah Governance Mechanisms and Earnings Quality in Islamic Banks: A Review and Evaluation of Patterns ...... 19 Siti Fariha Muhamad and Zunaidah Sulong The Corporate Ethical Identity of Shari’ah Compliant Companies on Islamic Corporate Social Responsibility Disclosure ...... 33 Syahiza Arsad, Roshima Said, Haslinda Yusoff and Rahayati Ahmad Halal-Green: The New Quality Management System ...... 51 Fadzila Azni Ahmad Muslim-Friendly Hospitality: An Overview of the Emerging Hospitality Industry in Malaysia ...... 65 Azreen Hamiza Abdul Aziz Corporate Governance Mechanisms and Financial Performance: A Comparative Study Between Local Islamic Banks and Local Conventional Banks in Malaysia ...... 75 Haslindar Ibrahim, Jiunn-Shyan Khong, Zanaliza Abdullah and Afizar Amir

Part II Sustainability Reconstruction of the Islamic Sustainable Development Index ...... 107 Wan Norhaniza Wan Hasan

xi xii Contents

Enhancing Strategic CSR for Sustainability Through Moderating Effect of Waqf Orientation: A Solution Through CSR-VBI Canvas .... 117 Siti Sara Ibrahim, Abd Halim Mohd Noor, Roshayani Arsyad and Shafinar Ismail Challenges for Sustainable Islamic Microfinance Institutions in Malaysia ...... 127 Md. Faruk Abdullah, Zelhuda Shamsuddin and Suraya Mahmood

Part III Values Exploring the Islamic Value-Based Entrepreneurship in Malaysia ..... 143 Muhamad Saufi Che Rusuli, Rosmaini Tasmin, Noraani Mustapha and Suhaila Abdul Kadir The Awareness of Wasiyyah (Will Writing) Practice Among Muslims ...... 151 Hasmah Laili Jamalurus, Siti Fairus Mokhtar and Hasni Abd Rahim Impulse Buying Behaviour from Islamic Perspective: A Conceptual Paper ...... 161 Siti Hajar Salwa Ahmad Musadik and Ilhaamie Abdul Ghani Azmi Islamic-Based Relationship Marketing: An Integration of Internal and External Marketing ...... 173 Murni Yusoff

Part IV Waqf and Takaful Development Framework for Affordable Housing on Waqf Land ..... 187 Nurzafira Zainul Abidin and Noraliza Basrah Application of Maqasid al-Shariah Principles in Auto Takaful Underwriting Practices ...... 199 Salman Lambak, Hartini Ab Ghani, Md. Faruk Abdullah and Zunaidah Sulong Is Hajiyat Still the Basis for Takaful Operators to Resort to Conventional Re-insurance? An Appraisal on Malaysian Takaful Industry ...... 207 Hartini Ab. Ghani, Salman Lambak, Md. Faruk Abdullah and Zunaidah Sulong A Critical Analysis of Zakat and Waqf in Sustaining the Development and Survival of Pondok Institution in Kedah ...... 215 Rahayati Ahmad, Siti Hafsha Albasri, Syahiza Arsad and Roshima Said Contents xiii

Part V and Legal Framework The Fiqh Method in Islamic Social Entrepreneurship: An Introduction ...... 225 Mohd Adib Abd Muin, Shuhairimi Abdullah and Azizah Che Omar The Approaches Adopted by the Selected States in Appointing Universities as Waqf Managers ...... 239 Rohayati Hussin, Sharifah Zubaidah Syed Abdul Kader, Rusnadewi Abdul Rashid and Nur Suhaili The Need for Credible Reporting of Shariah Non-compliance Event by Islamic Banks in Malaysia...... 249 Syahiru Shafiai and Engku Rabiah Adawiah Engku Ali Wasiyyah Wajibah Law in Malaysia—Concept, Application and Practices ...... 263 Mohd Shukri Jusoh, Zunaidah Sulong, Ahmad Othman and Mohd Rahim Ariffin Contextual Meaning of Project Management Elements from the ...... 277 Abdul Aziz Abdullah, Suzana Sulaiman, Zulazhan and Hamzah Abdul Rahman

Part VI Application of Islamic Principles in Other Issues The Identity of Islam in Project Development and the Public Realm ...... 299 Puteri Shireen Jahn Kassim, Norwina Mohd Nawawi, Harlina Md Sharif and Sufian Hamat The Applicability of the Theory of Reasoned Action in Predicting the Intention to Save for Retirement ...... 317 Haneffa Muchlis Gazali, Syed Musa Syed Jaafar Alhabshi and Adewale Abideen Adeyemi Zakat Versus Taxation: An Overview of the Implementation in Malaysia ...... 329 Norul Akma Mansor, Farah Husna Mohd Fatzel, Siti Marlia Shamsudin and Irda Syahira Khair Anwar Employability and Performance of Islamic Studies Graduates in UNISHAMS ...... 339 Rahayati Ahmad, Rafidah Abdul Rahman and Zaridah Zakaria Muslim Minority in China: A Case of Uyghur Muslims in Xinjiang ...... 355 Fauziah Fathil List of Arabic Terms

‘Ibadat Worship A’qilah Payment of blood money or diyyah under the Arab tribal custom Akad Agreement Akhlak Behaviour, manner, etiquette, natural character Al qiraat Method of recitation of al-Qur’an Al-‘adl Justice Al-‘aql Mind or intellect Al-adat Custom Al-birr Righteousness Al-Darar la Yuzal bi al-Darar Harm cannot be eliminated with harm Al-Darar Yudfa bi qadr al-Imkan Harm is eliminated to the extent that is possible Al-darar yuzal The harm is to be removed Al-darar yuzalu The danger must be eliminated Al-din Religion Al-falah Success and salvation Al-haqq Truth and right Al-hayah Life Al-khayr Goodness Al-ma’ruf Known and approved Al-mal Wealth Al-Ma’ruf ’urfan ka al-Mashrut The virtuous and respected members of the uruf Shartan (local custom) are as required Al-Mashaqqah Tajlibu al-Taysir Difficulty to bring convenience Al-maslahah/maslahah Public interest Al-masyaqqah tajlib al-taysir Hards beget facility Al-muru’ah Dignity Al-nafs Self

xv xvi List of Arabic Terms

Al-nasl Posterity Al-qa’idah Method Al-qist Equity Al-qiyamah Upon death (be forced to return to its Primary Origin) Al-rasyidin The first four caliphs following the death of the Prophet Muhammad Al-salihat Pious action Al-tadarruj In stages Al-taqwa Piety Al-Umur bi Maqasidiha Each item is judged by the intention Al-waqif Donor/a person who donates waqf fund Al-Yaqin La Yuzalu Bi al-Shakk Confidence is not lost with doubt Amanah Trust Amar makruf wa nahi munkar Enabling good and preventing evil Amil Those who collect and manage zakat Ar-rahnu Islamic pawn broking for short-term collateral- ized borrowing As samad One of the names of God in the Qur’an Asawlad al-butun Children of female descendants of the testator (salbiyyah) Asawlad al-zuhur Children of the male descendants of the testator as long as there is no female in between Ashab Eligible recipient Asnaf Underprivileged group of people As- The way of the prophet Muhammad (P.B.U.H) Awqaf Something given (as a donation) for common use Bai muajjal A micro-credit product Baitulmal A financial institutions responsible for the administration of taxes in Islamic states Bakhil Stingy Barakah Seeking God’s blessings Bay’ muajjal Contract between the bank and the client in which the bank sells the commodity to the client with a fixed agreed price, and the client pays the price at a certain future date, in sum or fixed instalments Bay’ murabahah Cost plus agreed profit sale A long, loose garment covering the whole body from head to feet, worn in public by women in many Muslims countries List of Arabic Terms xvii

Dahwah Propagation of a belief (religious) Dalil siyahi Tourist guide Darura Necessities Daruriyyat Essentials Dhaman Guarantee Dhiyafah Accommodation Diyyah Blood money Faraid Islamic law of inheritance based on the Qur’an Fardu Religious duty or obligation Fasakh Married due to defects, prosperity and so forth Fatwa Shariah pronouncement Fiqh The theory or philosophy of Islamic law Fiqh al-mu’amalat Trade and transaction law in Islam Fitrah Human nature Fuqaha’ A jurist, legal scholar or expert in Islamic law Furu’ Branches/ancillaries of the faith Gharar Ambiguity or uncertainty Habl min Allah Establishing connection with Allah Habl min al-Nas Relationship between human beings with one another Collection of tradition of Prophet Muhammad and accounts of his daily practice Hajiyyat Benefits that seek to remove severity and hardship and support necessities Muslim pilgrimage to , takes place in the last month of the Muslim calendar. The last pillar in Islam Hajjah Basis of needs Hajr In Islamic law, the act of imposing a restriction on what a person may do with a property Halal Permissible or lawful Prohibited Hawalah Bill of exchange/cheque/promissory notes Hibbah A gift A piece of cloth hung as a partition to divide an area into separate sections for men and women Hijr Migrate Hukum Law Ibra’ Rebate Ihsan Good deeds/kindness Ijab Declaration or a firm proposal made first with a view to creating an obligation Leasing xviii List of Arabic Terms

Ijma’ The universal and infallible agreement of either the Muslim community as a whole or Muslim scholars in particular Ijtihad Technical term of Islamic law that describes the process of making a legal decision by independent interpretation of the legal sources, the Qur’an and the Sunnah Ikhlas Sincere Iktiyariyyah Voluntary or optional Iman Faith Iqalah For rescission or cancellation of a contract Iqamah al-‘Adl Establishing justice Istibdal Substitution process for the waqf Jahiliyyah The age before the arrival of Islam also known as ignorance ages of the Arab Jannah Heavens Kaffarat Penalty Kamaliat Human needs that refer to things and activities that satisfy and embellishes lives of people Karamah Charismatics gift or the capacity to perform miracles, as evidenced by the temporary sus- pension of natural order through divine intervention Khairat Charitable expenses, usually related with funeral Khilafa A person considered a religious successor to the Islamic prophet Muhammad and a leader of the Muslim nations Khilafah General leadership over all Muslims in the world Kuliyyah College La yunkar taghayyur al-Ahkam It is not possible to change the law because of bi taghayyur al-Azman time change Madarrah Harmful Madrasah Islamic schools Mafsadah Harm Mahram Such as blood-related aunts or uncles /maysir Gambling Manfa’ah Benefit Maqasid al-Shariah/Maqasid Goal, purpose and objectives of Islamic rulings shari’ah/Maqasid syariah Maqasid syariah al-khomsah Five objectives for legislation of the rule of Islam encompassed with protection of faith, life, posterity, property and reason List of Arabic Terms xix

Marad-al-maut Death of illness in respect of which the following conditions are satisfied; the illness must cause the death of the decease; the illness must cause apprehension of death in the mind of the deceased and there must be same external indications of a serious illness Mardatillah Pleasure of Allah SWT Ma’ruf Known and approved Maslahah ‘ammah For public good or public benefit or public interest Mawquf Asset/property Mawquf ‘alaih Beneficiary Meethaq Agreement, covenant/oath or a contract Muamalah Set of rules related to worldly matters such as business/trading/commerce transactions, lend- ing and borrowing contracts Mudarabah Profit and loss sharing contract where capital is financed by the owner of the business Mufassirin Author of a Muhkam Established/decisive Mujtahid A person accepted as an original authority in Islamic law Mukallaf The person responsible for the duty and the order to carry out the law of the Islamic religion and to avoid his prohibitions Murabahah Mark-up based products Musaqah A type of partnership Musharakah Profit and loss sharing contract where capital is financed by all shareholders according to the proportion agreed upon by all parties Musharakah mutanaqisah Contract of partnership between two parties Mutabaah Review Mutawalli Manager/trustee Nas Source Nazr A vow, an offering anything offered or dedicated/a gift or present (from an inferior to superior) Exemption limit Pondok Another name of madrasah or school Qabul Acceptance in a contract Qadhi Magistrate or judge of a Shari’s court Qana‘ah Feeling satisfied with everything that is given by God xx List of Arabic Terms

Qard Contract of lending money by a lender to a borrower where the latter is bound to return an equivalent replacement amount to the lender Qard hasan Interest-free loan Qat’ie Authenticated/certain Qawaid fiqhiyyah Method of fiqh Qiradh Another name for mudharabah Retributive justice, equal retaliation as the punishment Qismah Rotation Qiyas Process of deductive analogy in which the teachings of the Hadith are compared and contrasted with those of the Qur’an, in order to apply a known injunction to new circumstances and create a new injunction Qur’ānic āyahs Verses Quraish Mercantile Arab tribe that historically inhabi- tated and controlled Mecca and its Ka’aba Quran Koran/sacred book of Muslims containing the word of God as revealed to Prophet Muhammad (P.B.U.H) Qur’anic Relating to or contained in the Qur’an Rabb God (Allah) Rajih Most acceptable Rak’ah Parts in a Muslim prayer Ramadhan Ninth month of the Muslim calendar, when Muslims fast during daylight hours Raqabah Supervision Re-takaful Islamic re-insurance Rezk/Rizq Sustenance Interest Riya’ Showing off Rukhsah Dispensation/permission/exemption as given by shar’i to Muslim in specific circumstances Saddaqa Charity Safar The second month in the Muslim (Hejira) calendar Sahabah Close companions of the prophet Sahih Valid Salaf Refers to the first three generations of Muslims, that is the generations of Muslims, that is the generations of the Islamic Prophet Muhammad (P.B.U.H) and his companions Sayyi’at Sinful action Shari’ah/Shariah The Muslim code of religious law List of Arabic Terms xxi

Shulh Conciliation or settlement through amicable negotiation Sighah Is a term used by the fuqaha’ to refer to the formal exchange which takes place between the contractual parties indicating their willingness to enter into the contractual agreement and therefore constitutes the contract itself Siyahah Travel and Tour Solah Ritual worship of the Muslim, reverence and respect paid to God Bonds Syara’/Syarak Islamic legislation Syarah Description/explanation/commentary Syawal The tenth month in the Muslim calendar Syirkah The other name of musyarakah Syubhah Being corrupt Syuf’ah To combine/increase/fortify Ta’zir Punishment for offenses at the discretion of the judge (qadi) or ruler of the state Tabaruat Concept for involving only one party receive unconditionally Tabi’in Followers or successors. The generation of Muslims who followed the companions of the Prophet Muhammad Tabligh A presentation or broadcast of Islamic teachings Tafdif fiqh takhfif The first in the form of the first Tafseer Interpretation Tahdhib al-Fard Educating the individual Tahfiz To memorise or the process of reading, listening and reciting in order to learn something by heart Tahsiniyyat The desirable or the embellishments Takaful A type of insurance system devised to comply with the laws, in which money is pooled and invested Takhfif Relief Taqwa Godliness religiousness Tauhid The belief that there is only one God, Allah Tawakkal Leaving everything in God’s hands because of wholehearted faith in God Oneness of God Ujrah Management fee Ukhuwwah Brotherhood Ulama Muslims scholars of theologies Ummah Public Minor pilgrimage to Mecca xxii List of Arabic Terms

Ustaz Male religious teacher Usul Motion, formal proposal put to a meeting for discussion Usuluddin Which primarily pertain to beliefs as opposed to action Wadi’ah The deposit of funds or assets by a person with an Islamic bank Wakalah Term in Islamic finance that denotes an agency contract, where one party appoints another to conduct a defined legal action on his behalf, for a specified fee or commission Walayah Sainthood/state of being of one chosen by God to interpret the inner meaning of God’s revela- tion to human beings, providing an ongoing link between humankind and divine revelation Waqaf/Waqf An endowment made by a Muslim to a religious, educational, or charitable cause Waqafa To detain, to prevent and to restrain Wasail Means Wasatiyyah Moderation Wasiyyah Document detailing the manner in which a Muslim’s wealth is to be disposed of after his death Bequest Wasiat wajibah/Wasiyyah wajibah Obligatory bequest Zakah Obligatory alms made annually under Muslim law