Fatwa's Insights - Waqf, Mosque dan Funeral Management

THE 65TH MEETING OF THE PERLIS STATE FATWA COMMITTEE / 2023

16 - 17 OKTOBER 2023 / 1 - 2 RABIUL AKHIR 1445H

GUIDELINES FOR THE USE OF MOSQUE AND PRAYER HALL FUNDS

1. Definition of Mosque/Prayer Hall Funds

Mosque/prayer hall funds in this guideline refer to mosque/prayer hall funds accumulated from various sources such as donations from individuals or organisations into bank accounts in the name of the mosque/prayer hall, or donations deposited into collection boxes provided at the mosque/prayer hall, Friday collection boxes, cash waqf, donation collections in conjunction with festive celebrations, mobile collection boxes, government contributions, rental income and so forth.

2. Sources of Mosque/Prayer Hall Funds

Generally, the accumulated income of mosque/prayer hall funds is obtained from sources such as the following:

2.1 Waqf Contributions, namely contributions from the public deposited into bank accounts or waqf collection boxes of the mosque/prayer hall or handed over to the mosque/prayer hall authorities entrusted, or the purchase of mosque/prayer hall sites in the form of square feet by the endower. The waqf funds collected are subsequently converted into permanent assets that will be utilised for the welfare and interests of the mosque/prayer hall concerned, such as the purchase of mosque/prayer hall sites, construction, repair, expansion and so forth that are directly related to the needs of the mosque/prayer hall.

2.2 Mosque Development and Welfare Contributions (Mosque Fund), namely contributions from the public in the form of cheques or cash into the mosque/prayer hall bank account or collection boxes provided by the mosque/prayer hall authorities, which covers various mosque/prayer hall development activities, administrative management, repair of basic mosque/prayer hall facilities and so forth.

2.3 Specific activity contributions, namely donations from the public in the form of cheques or cash into the mosque/prayer hall bank account or collection boxes established specifically to finance certain activities and notified to the public regarding them, such as donation collections for Ihya' Ramadan and so forth.

2.4 Government and MAIPs contributions, namely financial contributions by the government or MAIPs deposited into specific mosque/prayer hall accounts.

2.5 Other sources, namely mosque/prayer hall funds accumulated from sales activities, rental collections, investment profits and so forth undertaken by the mosque/prayer hall authorities.

3. Use of Mosque/Prayer Hall Funds

3.1 Use of waqf contribution funds obtained for mosque development.

Waqf contributions obtained must be used according to the endower's intention, such as the purchase of mosque sites, building, repairing, renovating, expanding, purchasing equipment, infrastructure and physical facilities related to the interests of the mosque concerned, whether at present or in the future.

Any use different from the endower's original intention must be referred to MAIPs.

3.2 Use of funds or assets endowed for a specific mosque/prayer hall or institution.

Funds or assets endowed for a specific mosque/prayer hall or institution must be expended or handed over for the benefit and welfare of the mosque/prayer hall or institution so designated. They cannot be expended, transferred or used for other mosques/prayer halls or institutions as fulfilment of the endower's intention concerned.

Any use of contributions different from the endower's original intention must be referred to MAIPs.

3.3 Use of mosque/prayer hall development and welfare contribution funds (Mosque Fund).

Funds contributed by the public for the development or welfare of a mosque/prayer hall must be expended for activities that bring benefit and welfare to those in need according to the decision of the mosque committee meeting. This includes honorarium payments for teachers/officers appointed to serve at the mosque/prayer hall, payment of mosque/prayer hall utility bills, maintenance of mosque facilities, breaking of fast gatherings for congregation members, financial/food assistance contributions to those in need, organising feasts according to needs and the like.

3.4 Use of contribution funds obtained specifically for conducting certain activities/functions.

Funds contributed by the public for conducting certain activities such as the Ihya' Ramadan Programme, food basket distribution, funeral management and so forth must be expended only on the specified activities.

3.5 Management of balance or surplus of mosque/prayer hall contribution funds obtained for conducting certain activities/functions.

The balance or surplus of funds from specific contribution collections made for conducting certain activities/functions must be saved and carried forward for similar functions in the future.

However, the expenditure of such balance or surplus contributions may also be used for other similar development and welfare activities/functions as previously informed to donors.

3.6 Use of mosque/prayer hall funds as business capital or investment to generate income.

It is permissible to use mosque/prayer hall funds as investment and business capital for the purpose of generating income but must be subject to conditions such as the following:

a) The investment must be certified as Shariah-compliant by an authoritative Shariah supervisory body;

b) The investment must be low to moderate risk from financial institutions recognised by the authorities;

c) High-risk investments may be made with special guarantee from the authorities and structured in a Shariah-compliant manner;

d) Profit proceeds from mosque/prayer hall funds invested or traded must be expended for the welfare of the mosque/prayer hall after deducting reasonable management costs;

e) Such investment or business must be managed by a body or special committee consisting of those experienced in the field of investment and of trustworthy character; and

f) The decision to be involved in any investment must be decided by the Mosque Committee and obtain approval from JAIPs and MAIPs.

Attendance of Members of the Perlis State Fatwa Committee:

1. Sahibus Samahah Professor Dato' Arif Perkasa Dr Mohd Asri Bin Zainul Abidin;

2. Sahibul Fadhilah Ustaz Tajul Urus bin Abdul Halim;

3. Sahibul Fadhilah Dato' Dr. Johari bin Mat;

4. Sahibul Fadhilah Professor Dr. Muhamad Rozaimi bin Ramle;

5. Sahibul Fadhilah Professor Dr. Basri bin Ibrahim;

6. Sahibul Fadhilah Dr. Hj Zaharuddin Bin Hj Abdul Rahman;

7. Sahibul Fadhilah Professor Dr. Azman Bin Mohd Noor;

8. Sahibul Fadhilah Associate Professor Dr. Mohd Akram Bin Dato' Dahaman @ Dahlan;

9. Sahibul Fadhilah Dr. Ahmad Sufian bin Che Abdullah;

10. Sahibul Fadhilah Associate Professor Dr Ahmad Wifaq Bin Mokhtar;

11. Sahibul Fadhilah Ustaz Syed Abu Bakar Bin Syed Kamal Bharin;

12. Sahibul Fadhilah Dr. Muhammad Lukman Bin Mat Sin; Al-Fadhil

13. Ustaz Muhammad Khidhir Bin Abdul Ghani – Secretary.

RESOLVED at the Meeting of the Majlis Agama Islam dan Adat Istiadat Melayu Perlis Bil. 6/2023 on 4 December 2023.