Di Malaysia, zakat pertanian hanya diwajibkan ke atas makanan asasi sesuatu tempat dan telah mencukupi nisab. Namun, terdapat isu ketidakselarasan taksiran zakat pertanian misalnya ketidakselarasan penetapan nisab bagi timbangan metrik gantang, dan kepelbagaian kadar yang dikenakan. Persoalannya, apakah faktor utama kepada isu ini? Justeru, kertas kajian ini merupakan usaha untuk mengetengahkan beberapa isu yang timbul dalam pendekatan konseptual' zakat pertanian dari perspektif Islam dengan menganalisa definisi zakat pertanian, tanaman yang dikenakan zakat, nisab, kadar yang dikenakan berdasarkan pengairan, dan potongan kos-kos tertentu sebelum diwajibkan zakat. Metodologi kualitatif digunakan bagi menganalisa data melalui kaedah induktif, deduktif, dan perbandingan. Hasil kajian menunjukkan bahawa ketidakselarasan taksiran zakat pertanian merupakan natijah daripada kepelbagaian cara berfikir dalam menentukan hukum menurut perspektif syarak bagi setiap mazhab. Implikasi kajian ini dapat membantu pembuat dasar dan pengurusan Institusi Zakat untuk menyelaraskan rangka kerja zakat pertanian berdasarkan keaslian undang-undang Islam bagi pembangunan dan pemantapan sosio ekonomi Malaysia.

This article aims to critically examine the issue of selling waqf properties in Malaysia's waqf legislations. This tudy adopts a qualitative methodology employing field work data. The findings indicate that even though the waqf fiqh provides a choice of periods to be either temporary or permanent waqf, the Malaysian Waqf laws adopt permanent waqf and prohibits the temporary waqf for the sake of public interest (maslahah). Therefore, waqf properties cannot be cancelled by a donor, and that waqf land cannot be sold, given as a present, or bequeathed. The finding established that the Waqf laws are consistent with the waqf's aims. Thus, this paper proposes that each State's Waqf Corporation and Islamic Religious Council in Malaysia needs to conduct a review of the existing waqf rulings and legal framework to ensure that they are consistent with the waqf purpose for benefiting donors, waqf holdings, and beneficiaries.

The advancement of the agricultural sector necessitates modern technology and high-quality seeds as well as fertilisers; such growth parallels the increased cost of paddy planting in Malaysia. However, Islamic scholars have debated several issues regarding the evaluation of the agricultural zakat, including the reason behind the refusal of plant operation and farmers’ self-sustenance cost before zakat imposition. This article aims to analyse the diversity of rate establishment in the practice of agricultural zakat collection in Malaysia by examining the rates imposed based on irrigation and the deduction of some costs before the imposition of zakat. A qualitative approach was employed to interpret the data through inductive, deductive and comparative methods. As for field research, this study conducted semi-structured interviews in selected states of Malaysia, namely Selangor, Sarawak, Pulau Pinang, Terengganu and Perlis. The findings indicate that agricultural rates vary significantly between states, ranging from 5% to 7.5% or 10% of the total amount of the crop produced that has reached its nisab. These distinctions arose due to (1) the varied interpretations of the Islamic legal tradition by various schools of juristic thought and (2) the rate of zakat on crops, which requires discussion of irrigation and energy use by farmers. However, this non-uniformity is not attributable to disparities in living levels throughout Malaysia’s states. Therefore, further research is required to determine the substantial cost reduction of agricultural zakat in Malaysia, including self-sufficiency cost, considering the current agrarian economy’s needs and public interest.

Purpose – This study aims to propose a temporary waqf model for family waqf by establishing its application parameters, which may facilitate the management of family waqf in Malaysia and encourage new donors to establish waqf. Design/methodology/approach – A qualitative methodology was employed to analyse the data through deductive and field research methods. For field research, this study conducted semi-structured interviews with the Waqf Corporations and Mufti’s Department in the selected states within Malaysia. Findings – Results drawn from the interview’s findings are that creating family waqf in Malaysia is hindered by several obstacles, including family waqfs not serving the public interest but rather their descendants, and family waqfs have been practised in perpetuity. Besides, inefficient management of family waqf and a lack of an effective mechanism and parameter exists. Therefore, this study presented a conceptual framework for a temporary cash waqf model for family waqf along with the parameters that can be used to implement it. The temporary waqf is a strategy to develop waqf property and the interests of creators, beneficiaries and trustees. Temporary waqf merged into the family waqf yields benefits to the family waqf. Research limitations/implications – Because of Malaysia’s Waqf Regulation and Administration, this study was confined to selected states. This study has broadened the scope of temporary family waqf, including moveable, immovable property and cash waqf. Practical implications – This study presented a temporary waqf model for family waqf as a realistic mechanism and criterion for its practical implementation in Malaysia. Social implications – This study could encourage new donors to establish waqf. Originality/value – This study’s novelty lies in its attempt to highlight the importance of the temporary waqf model as a practical mechanism with holistic principles for its implementation in Malaysia to benefit the donors, their families and trustees. In addition to family waqf, numerous temporary waqfs may be established, in which the income or usufruct is shared proportionally, such as charitable waqf (waqf khairi), private waqf (waqf khas) and joint waqf (waqf mushtarak).