Had kifayah refers to a minimum basic necessity rate set based on the current cost of living. This limit is also used to determine the rate that needs to be assisted to meet the adequacy of basic expenses. The assessment made in determining the Had Kifayah covers six aspects of basic necessities of life, namely covering (shelter), food, clothing, medicine, education and transportation. A detailed study on Had Kifayah among USIM students has consistently been conducted and it is a requirement that needs to be met to set a reasonable rate in providing zakat assistance especially for asnaf students. The objective of this writing is to study student spending behavior during the Covid-19 pandemic and whether it is sufficient for students to survive on campus. The research method used are the qualitative and quantitative which apart from referring to existing writing and references, a survey was conducted to obtain the latest data from asnaf students through previous databases. The survey has been conducted via online instead o one to one interview due to COVID 19 pandemic. Through a survey that covers aspects of student spending and income, the average of spending method has been used as per agreed with all team members to determine the Had Kifayah, in line with the method used by the state Islamic religious council as a reference. With the improvements made in the agreed calculation system, a more accurate calculation method has been developed and at the same time can help the process of proper distribution of zakat.

In Malaysia, Muslim converts (Muallaf) face certain difficulties including restrictions in inheritance. In this regard,Islam provides that the property of Muslims shall be inherited by Muslim heirs only. In other words, the general principle provides that non-Muslim heirs have no right in inheritance to property that belonging to Muslims. By taking into consideration the status and rights of family members of Muallaf in Malaysia, hibah is categorized as an alternative method of distribution, in addition to wasiat and other methods. In recent years, there has been an increasing interest in studying and promoting hibah (inter vivos gift) as one of the alternatives in distributing someone’s wealth, in addition to other methods. This paper applies a doctrinal legal research methodology where data collection involves primary and secondary sources which include Al-Quran, hadith, journal articles, constitution, statutes and case law. This study seeks to identify the extent hibah applies as an alternative to resolve the inheritance issue among the Muallaf and to provide some recommendations in proposing hibah law to be enacted in resolving this issue in Malaysia. To date, none of the authors has studied in detail drafting of hibah law to be enacted for resolving the inheritance issue concerning Muallaf in this country. This study discovers that a specific law on hibah could clarify its position and application in Malaysia where it can further be used as an alternative to resolve inheritance conflict affecting the heirs, especially non-Muslim, of Muallaf. Furthermore, it may also benefit various agencies such as religious departments, Shariah Court and other relevant agencies to preserve the rights of Muallaf in regard to their inheritance issues.

The value-added tax is considered modern, as it is a major source of government resources, as the economies of developed countries in Europe and the economies of Latin American countries depend heavily on it, and thus it is a pivotal element of the tax system for both developing and transforming economies, where modern methods in tax legislation tend to Towards transferring the tax burden from the sectors of wealth production to place it in the sectors of their use, i.e. reducing taxes on income to increasing spending. The tax is applied to most transactions made on goods and services, except for the exceptions approved by the Federal Tax Authority, andthe burden is borne by the consumer. Therefore, a slight increase in the cost of living can be expected, and this varies according to the lifestyle of individuals and their spending behavior. Not all companies will be required to register for the tax, only those whose revenue exceeds the revenue threshold. The study made the following recommendations: Preparing sufficient human resources in order to carry out the burdens of implementing the value-added tax and its calculations. And the opening of accounting institutes and university departments related to accounting and tax principles to localize these professions. The Federal Authority has opened offices for it or permanent branches in government places such as local economic departments known by traders to provide its advisory services directly and personally, in order to support small projects and avoid fines.

The study discussed the combination of contracts in the practical reality of Islamic financial institutions through the lease contract ending with ownership, in terms of the concept, forms and impact of this contract, as well as clarified the rule of fraud in complex financial contracts in terms of legitimacy and legality, and showed the types of tricks commendable and blameworthy, and explained the relationship of fabrication, fraud and pretexts between them and complex financial contracts, and the study also discussed the legal and legal view of leasing ending with ownership and its treatment . The study relied on the local and federal laws of the United Arab Emirates, such as the UAE Civil Transactions Law No. 5 of 1985, and the UAE Federal Law No. 8 of 2018 on financial leasing, and compared them with laws in Egypt, such as the Egyptian Civil Law No. 131 of 1948, and the Law Regulating Financial Leasing and Egyptian Factoring Activities No. 76 of 2018, while linking them to the reality of Islamic financial institutions in the UAE