Waqf movement in Malaysia has a long history since the colonization era with plenty of innovations being practiced by waqf managers. The literatures have highlighted on the performance of waqf as a social finance instrument with transformational impacts to the economic wellbeing of the beneficiaries. There is a considerable gap between the cyclic impact on the transformation of waqf beneficiaries into donors that needs to be highlighted. The main aim of the study is to conceptualize and validate the beneficiaries-donors model which evolved from the perspective of mutual assistance (ta’awun) prosumers, consumerchant, and volunteer. The study adopts a three-phase qualitative approach. The proposed model on Benefidonors is the result of the first stage, which involved content analysis of literature data. Data was also obtained via Focus Group Discussions (FGD) in the second step of creating and confirming the model. Three different groups of participants, namely donors, beneficiaries, and mutawalli, participated in three different sessions of FGD using MS Teams. The third stage is model validation where the participants have validated the model through a few series of FGD. The participants were given a conceptual model to see whether the new term introduced, "Benefidonors," could be accepted or require further refinement. The new term coined, Benefidonors concept, suggests for a transformational cyclic impact of the major players in the waqf activism. The major output of this paper is the validated term “Benefidonors” which is a hybrid word, derived from the word, “Beneficiaries” and “Donors”. The “Benefidonors” promotes towards “share more”, “use more” and “donate more” for waqf ecosystem using the concept of mutual assistance (ta’awun) prosumers, consumerchant and volunteer. The finding of this research shows that the new term "Benefidonors," even though it is still emerging and requiring efforts for exposure and branding, is inherently practiced, being aware of and known in the community, but it needs a systematic design and strategic arrangement for further expansion.

Kajian ini bertujuan untuk meneroka pelaksanaan al-Tawriq yang telah dilaksanakan di Malaysia. Penyelidikan ini merupakan kajian kualitatif yang melibatkan sesi temubual dengan wakil dari Majlis Agama Islam Pulau Pinang (MAINPP) mengenai pelaksanaan al Tawriq di negeri tersebut. Hasil temubual mendapati bahawa MAINPP telah melaksanakan kaedah al-Tawriq di salah satu projek perumahan mereka yang merupakan projek pembangunan perumahan kos rendah di Butterworth, Pulau Pinang. Amalan al-Tawriq bagi pelaksanaan projek tersebut adalah selari dengan model yang dicadangkan iaitu dengan menjual aset wakaf yang telah dibangunkan menjadi perumahan kos rendah untuk menghasilkan tunai bagi membangunkan projek wakaf yang lain. Keberkesanan penyelidikan ini terletak kepada konsep al-Tawriq sebagai penyelesaian alternatif kepada pembangunan aset-aset wakaf di Malaysia yang bertujuan untuk meningkatkan kualiti aset wakaf dengan mewujudkan kecairan tunai sebagai sumber dana baharu kepada perbelanjaan penyelenggaraan ataupun pembangunan wakaf. Model al - Tawriq ini didapati mempunyai keupayaan sebagai dimensi dan inovasi baru ke atas amalan wakaf memastikan aset wakaf menjadi lebih produktif, dapat dimanfaatkan oleh penerima manfaat, dan jariah pahalanya boleh berjalan, berterusan dan memberi impak yang positif kepada sektor ekonomi ketiga (Ekonomi Ijtima'i) dan meningkatkan pembangunan Ummah.