Weatlh Planning Parameters Based on Maqāṣid Al-Sharīʻah According to Ibn ʻĀshūr’s View: A Preliminary Study

Making early planning on properties owned is indeed something that is encouraged in Islam. However, the absence of a specific guideline in the implementation of wealth planning has caused several issues. The consequences of these issues have resulted in the failure to enforce the intended wealth planning. In some cases, after being tried in court, the wealth plans have been declared as void by the court. This study, therefore, aims to suggest the appropriate parameters which may be used as the basis and guidelines by property owners, especially Muslims, in ensuring compliance of wealth planning with the correct methods and requirements of Islamic law. Generally, this study adopts a qualitative approach with content analysis to obtain the required information and data. The results of the study found that the discussion of maqāṣid al-sharīʻah involving tabarruʻ contracts by Ibn ʻĀshūr in his book Maqāṣid al-Sharīʻah al-Islāmiyyah is suitable to be used as the basis and main consideration for the formation of wealth planning parameters for Muslims. The application of wealth planning parameters based on maqāṣid al-sharīʻah may help Muslims in particular to make proper wealth planning that complies with the principles of Syariah, while at the same time realizes the wishes and expectations of the property owners therefrom.