Waqf is a form of charity which is highly recommended in Islam. In Malaysia, most of the states impose solely on perpetuity property based on Shafiᶜiy school of law view as stated in State Administration of Islamic Law Enactment and State Waqf Enactment. However, there are certain states allowed the implementation of temporary waqf such as Johor, Federal Territory of Kuala Lumpur, and Sarawak. In 2020, most of the country across the world including Malaysia are affected by deadly disease which is known as COVID-19. The World Health Organization (WHO) declare it as pandemic on January 2020. Malaysia Government has issued Movement Control Order (MCO) as a preventive measures to overcome this contagious disease. Many institutions and employment sectors are ordered to stop their operation temporarily. The negative impact of MCO affected daily life routine, public safety and security, education, and business. Thus, the objective of this paper is to study the concept of temporary waqf from the Islamic perspectives and to explore the advantages of temporary waqf in combating COVID-19. This paper has conducted inductive and deductive methods. In this qualitative research, data has been collected by using library research, observations, and interview. The result of this paper shows that temporary waqf products brought many advantages as compared to perpetuity waqf in combating this pandemic COVID-19.

A temporary waqf is a form of a donation by preserving the property and the specific duration of the qualified group benefits. On the other hand, zakat is a term used to describe taking something specific from an asset from specific individuals and to be given to specific individuals, including al-gharimin (al-asnāf). Most countries worldwide, including Malaysia, affected by the COVID-19 pandemic since the end of 2019. Everyday life, public safety and security, education, and business, particularly al-Gharim, have been affected, as many institutions and the employment sectors are ordered to stop their activities temporarily. Therefore, this paper seeks to study, from Islamic perspectives, the concept of zakat for al-gharimin and temporary waqf and to analyse the function of zakat and temporary waqf as financial assistance to algharimin in the face of this pandemic. A qualitative methodology was employed to analyse the data through inductive, deductive, content analysis and hermeneutic analysis methods. Semi-structured interviews with the chosen respondents for field research were conducted in this study. The result shows that the integration between zakat and temporary waqf, particularly in financial matters, can help the al-gharimin face COVID-19.