PENGGUNAAN HIBAH BERSYARAT (BERTAʻLĪQ) DALAM MASALAH PEMBAHAGIAN MANFAAT TAKAFUL: ANALISIS HUKUM

Abstract

This study seeks to shed light on the issue of conditional hibah, which has been adopted in the Islamic Financial Services Act 2013 (IFSA 2013) and resolved by the Syariah Advisory Council of Bank Negara Malaysia, pertaining to the payment of takaful benefits upon the death of a takaful participant. However, both IFSA 2013 and the resolution by SAC Bank Negara do not differentiate between portions of takaful benefit taken from Participant's Investment Fund and their Tabarruʻ Fund which may lead to the understanding that both portions may be given as hibah contingent on death. To understand the true nature of conditional hibah and to ascertain the Shariah ruling for both portions constituting the takaful benefit, this study depends 1