Islamic Estate Planning in Malaysia: Addressing the Dilemma and Enhancing the Industry

Islamic estate planning is crucial for Muslims, yet it remains neglected in Malaysia. The lack of proper planning leads to family disputes and unclaimed property. Despite efforts by institutions and companies, the number of individuals with proper estate planning is low. This study explores the challenges faced by the industry and provides recommendations for improving Islamic estate planning, including the establishment of a Shari'ah advisory framework. .

Journal of Islam in Asia
Special Issue: Islamic Banking and Finance 2020
EDITOR-in-CHIEF
Mohammed Farid Ali al-Fijawi
ASSOCIATE EDITOR
Homam Altabaa
GUEST EDITORS
Rusni Hassan & Habeebullah Zakariyah
(Institute of Islamic Banking and Finance, IIUM)
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Kamel Ouinez
EDITORIAL ADVISORY BOARD
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Muhammed Mumtaz Ali (IIUM)
Nadzrah Ahmad (IIUM)
Rahmah Bt. A. H. Osman (IIUM)
Sayed Sikandar Shah (IIUM)
Saidatolakma Mohd Yunus (IIUM)
Thameem Ushama (IIUM)
INTERNATIONAL MEMBERS
Abdullah Khalil Al-Juburi (UAE)
Abu Bakr Rafique (Bangladesh)
Anis Ahmad (Pakistan)
Fikret Karcic (Bosnia)
Muhammad Al-Zuhayli (UAE)
Zafar Ishaque Ansari (Pakistan)
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International Islamic University Malaysia (IIUM) Journal of Islam in Asia
Special Issue Islamic Banking and
Finance, Vol. 17, No. 2. 2020
E-ISSN: 2289-8077
IslamicEstate Planning in Malaysia: The Dilemma
Perancangan Harta Islam di Malaysia: Satu Dilema
Azi Haslin Abdul Rahman, and Rusni Hassan
Abstract
Islamic estate planning is very important in the life of any Muslims. Indeed,
those Muslims who pass away and do not have proper planning on their estate indirectly
breaching the bequest guidance as stated in the Qur’an which are the main source of
reference for a Muslim life. Regrettably, the noble spirit of Islam is not well accepted,
and many are not concerned with arranging their estate thus triggering enormous family
debates and increase the unclaimed property after the deceased’s death. The present-day
affairs of Islamic estate planning in Malaysia is still not encouraging despite the efforts
by relevant institutions and industry players to expand the industry. The initiative was
undertaken by the government to form a national institution known as Amanah Raya
Berhad and followed by participation of private Islamic estate planning companies to
provide estates planning related services. However, thus far only 700,000 individuals
have declared wasiyyah as compared to the majority of Muslims among the 30 million
Malaysians. The outstanding differences among subscribers of the services and who do
not subscribe, open up to a real dilemma within the area of Islamic estate planning. This
is the subject that motivates the researcher to study the issues in Islamic estate planning
in Malaysia. The purpose of this study is to examine the dilemma faced by the industry
practitioners. This research is qualitative in nature relying on the existing literatures
from internet website, document analysis and library literature. The scope of this study
is relevant and pertinent to the overall Islamic estate planning industry development
thus, intended to put forward recommendations for enhancement of Islamic estate
planningin Malaysiaincludingthe possibilityof establishingShari’ah advisory
framework for the Islamic estate planning institutions.
Keywords:Islamic estate planning, Dilemma, Issues, Inheritance, Malaysia.
Abstrak
Perancangan harta Islam adalah sangat penting dalam kehidupan orang Islam.
Bagi orang Islam yang meninggaldunia dan tidak merancangsebaiknyaharta
 PhD’s degreecandidate,Instituteof Islamic Banking and Finance (IIiBF),
International Islamic University Malaysia, IIUM, E-mail: [e-mail].
 Prof. Dr., Institute of Islamic Banking and Finance (IIiBF), International Islamic
University Malaysia, IIUM, E-mail: [e-mail].

238 IslamicEstate Planning in Malaysia: The Dilemma
peninggalanmereka,dalamerti kata lain individuterbabittelahmelanggargaris
panduan yang telah ditetapkan di dalam Qur’an yang merupakan panduan utama bagi
kehidupan seseorang yang beragama Islam. Prinsip utama panduan kehidupan sehingga
peringkat kematian yang bersifat menyeluruh yang ditekankan oleh agama Islam nyata
gagal diterima sepenuhnya oleh umat Islam yang akhirnya menyebabkan sebahagian
dari merekatidak merancangpengagihanharta setelahkematian.Situasi ini
menyebabkan wujudnya perdebatan antara ahli keluarga atau waris yang berhak dan ini
menjadifaktor kepadahartatidak dituntutsetelahkematianseseorangindividu.
Perkembangan semasa pengurusan harta pusaka di Malaysia masih tidak menggalakkan
walaupun pelbagai usaha telah dilaksanakan oleh pihak berwajib dan pemain industri.
Inisiatif awal telah dibuat oleh pihak Kerajaan Malaysia dengan menubuhkan institusi
dikenali sebagai Amanah Raya Berhad serta seterusnya kemunculan pelbagai pemain
industriswastadalammenyediakankhidmatpengurusanhartapusakasertayang
berkaitan. Namun demikian, sehingga kini, sejumlah 700,000 individu sahaja telah
melaksanakan deklarasi wasiat berbanding bilangan umat Islam di Malaysia yang
mencecah 30 juta orang. Perbezaan yang amat ketara ini berhubung individu beragama
Islam yang mempunyai wasiat dan yang tidak berwasiat membuka kepada persoalan
apakah dilema yang dihadapi dalam pengurusan harta Islam di Malaysia. Objektif
kajian adalah untuk mengenalpasti dilema yang dilalui para pengamal industri. Kajian
ini bersifat kualitatif dan bersumberkan literatur sedia ada yang dirujuk menerusi laman
internet, analisis dokumen dan carian di perpustakaan. Skop kajian ini adalah sangat
relevan dan bertepatan dengan keperluan dan perkembangan industri pengurusan harta
pusaka.Kajian ini juga bertujuanuntukmenyediakancadanganbersesuaianbagi
kemajuan pengurusan harta pusaka berdasarkan kaedah Islam dengan kemungkinan
mewujudkan kerangka khidmat nasihat berlandaskan Shari’ah bagi institusi pengurusan
harta pusaka Islam.
Kata kunci:Perancanganharta pusaka,dilema, isu, harta warisan,
Malaysia.
Introduction
The life span of Islamic estate planning institution in Malaysia
could be traced from the establishment of Department of Public Trustee
and Official Administrator in 1921, later known as Amanah Raya Berhad
(ARB) after corporatization in 1995. Counting the number of years in
existence, the only public trustee in Malaysia being in the market nearly
more than 90 years. In addition, the emergence of private trustee way
back more than 15 years ago and some newest companies indicates the
present of Islamic estate planning (IEP) service provider in Malaysia.
Unfortunately, IEP which is equally important aspect of Islamic finance
is neglected, judging by the number of years of their existence and their
development progress. The current scenario implicates little attention
given to the IEP industry. For the purpose of assessment, the nature of
earning and commercial opportunity from estate planning business is not
like that of mainstream Islamic finance. It is likely not comparable to the

932, and Rusni HassanAzi Haslin Abdul Rahman
other mainstream segment of Islamic finance; however, the desires and
the importance of appropriate estate planning may ensure the smoothness
of estate distribution after one’s passing away. Very little discussion on
IEP and again, IEP is always associated with wealth management that
goes back to Islamic banking and takaful, leaving behind estate planning
which is appearedunder the wealth distributionphase. Clear
understanding may be derived from the proper definition of the process;
thus, the IEP is where the individual charting their assets and possessions
to their loved ones, designated heirs in accordance to Islamic inheritance
law or bestow it for charitable purposes. Corresponding to the Islamic
Wealth ManagementReport 20161, Islamic wealth management
relatively under-developed as compared with other sub-sectors in Islamic
finance, however Islamic wealth management has countless ability for
advancement. The similar report affirming few concerns such as the
limited supply of Islamic wealth management products driven, expansion
of marketsand investor base, strengtheningof the supporting
infrastructure, and generating greater level of confidence.
The Islamic wealth management comprises of few components
includingwealthcreation,wealthaccumulation,followedby wealth
protection,then wealth cleansing/purificationand lastly wealth
distribution. Thus, the scenario testified in the previous report extended
to the wealth distribution stage or estate planning industry that believed
to be left behind. Due to insignificant concentration on IEP, substantial
issues raised concerning the practices particularly as regard to Shari’ah
compliance aspects of IEP. The essence of the concern connected to the
practices of the Islamic law itself and not to the existing law precisely.
Therefore, there are needs for a check and balance in the practices
applies in IEP institutions. In another standpoint, as scripted in the
Economic TransformationProgramme(ETP), “Shari’ah wealth
management is a largely underserved market today that represents a
unique opportunity for Malaysia, requiring specialized knowledge such
as Shari’ah compliant wills and estate planning.”2 ETP also realizes that
building Shari’ah financial planning capability is a prerequisite for the
well-developedpersonalwealthmanagementindustry. Visibly, the
1 Edbiz Consulting, “Islamic Wealth Management Report 2016” (Kuala Lumpur, 2016).
Islamic Wealth ManagementReport (2016) publishedby Edbiz Consulting,an
international Islamic financial advisory firm. This report publication is sponsored by
Labuan International Business and Financial Centre, Malaysia.
2 PEMANDU JabatanPerdanaMenteri, “EconomicTransformationProgramme
Report,” Economic Planning Unit Malaysia, 2010. P. 229.

240 IslamicEstate Planning in Malaysia: The Dilemma
stated assertion in ETP reaffirm substance of Shari’ah compliant wills
and estate planning. In relation, establishing the intended products and
services that are fully compliant apparently needs the participation of
Shari’ah expertise. In some situation, the process of dispersal of estates
grow more complicated in the event of multiple layers of heirs and in the
occurrence of swindle and disagreements among beneficiaries. This is
what referred as a family drama. On top of that, this kind of family drama
turn out to become headline in mass media and worsening the reputation
of IEP.
Further understanding on the inheritance system applied in Islam
which is faraid that define as one of the instruments stated in Qur’an for
estate distribution. In Islam, the jurisprudence that deals with inheritance
is called al-faraid or the science of the ordained shares whose principles
are drawn from the Qur’an.3 In another circumstances, the Muslims
should understand that besides the faraid system which being mandatory
for them,they have a duty to also be attentiveof variousother
considerations that their rightful beneficiaries should go through prior to
the estates be able to be disseminated among themselves after their
passing away. According to the worth of the estates, these involve
processes and bureaucracies that be existent with several government
agencies, such as the Department of Director General of Lands & Mines,
both the Civil and Syariah courts, banking and financial institutions,
ARB, Employee Provident Fund (EPF), and Tabung Haji (TH) as well as
RetirementFund Incorporated(KWAP). Taking into consideration,
certain complexity of processes required an extended time of period.
Thus, the beneficiaries had to endure a tiresome procedure.
The major concern in this study is the barrier in the advancement
of IEP industryin Malaysia.The realityof the industrypractices
currently quiet upsetting due to improper regulation, and it starts from
non-appearance of the standard practices. This condition caused by the
absence of requirement by the respective authority. Hence, the study is
important and significant to the general IEP industry development. The
researchobjectiveis to shed light and addresslegal and Shari’ah
regulatory issues within IEP in Malaysia. Ultimately, this study envisions
some proposition for enhancement of IEP in Malaysia including the
probabilityof forming Shari’ah advisoryframeworkfor the IEP
institutions.The modusoperandiof the study utilizing qualitative
3 Azman Ismail, Islamic Inheritance Planning 101, 1st ed. (Kuala Lumpur: IBFIM,
2013).

942, and Rusni HassanAzi Haslin Abdul Rahman
approach. The main resources that contribute to the research journey
retrievedfrom secondarydata where the researchergettingthe
information from the published data. The sources derived from the
hardcopy or softcopy books, several journals and other publications.
Besides that, published printed resources, published electronic resources,
governmentdocumentationsand privatesectordocumentationsthat
available and searchable also become part of the resources. Structure of
the paper will be reviewing the concept of IEP, the current situation and
practices of IEP in Malaysia followed by the predicament highlighted in
IEP and finally some constructive suggestions.
TheConception of Islamic EstatePlanning
The origin of the concept of IEP descended from the Qur’an,
which is the holy book of Muslims,and its furtherinterpretations
presented in the hadith. The Qur’an is a 1400-year-old religious text that
has been comprehended over time to be applied to the modern age. Prior
to the arrival of Islam, the estate commonly could not be inherited by a
woman, even from their spouses, and occasionally these women were
considered as a portion of a man’s estate. At those eras, the person who
are blood relatives and adopted sons had the right to inherit. Some unique
features in those days also allowed a situation such as two unrelated men
could bequest inheritance to each other via a “contract of alliance.” In the
beginning period of Islam, it transformed the scenario intensely. In
addition, conception of understanding that property ultimately belonged
to God, and that people only possessed a certain level of control of the
property at the time of their deaths4. The wealth and physical property
that we own in this planet is a custody from Allah. For the duration of
our lifespan, we are demanded to use it in the way that is most delightful
to our Lord. As reported by Ibn Masud and Abu Burazah, Prophet
Muhammad (peace be upon him) said,ُ
هِرُو ِع نَع س ِتَح وِِّبَر دَِِّ سُي ىِأَلَِ وَخ نَعَنِع نِه تَهاَيِقْال مِوي مَدآ نِبا مَدَق لوُزَت اَل َ
اَويِف لِو َع اَذاَهَو وَقَفِنَأ نيِفَو وَبَسَتْكا نِيَأ نِه وِالَهَو هاَلِبَأ نيِف وِباَبَش نَعو هاَنْفَأ نيِفِ
نََلَع
“The son of Adam will not be dismissed from his Lord on
the Day of Resurrection until he is questioned about five
4 Imani Jaafar, “Practical Islamic Estate Planning: A Short Primer,” Hamline, Mitchell
Review, Law 42, no. 3 (2016).

242 IslamicEstate Planning in Malaysia: The Dilemma
issues: his life and how he lived it, his youth and how he
used it, his wealth and how he earned it and he spent it, and
how he acted on his knowledge.”5
Therefore, on the Day of Judgement, as the servant of Allah, we
will be being questioned about our wealth, in what manner did we get it,
and in what way did we use it6. Thus, the IEP is the structured
administration of Muslim’s property after passing away. As a matter of
course, the Islamic inheritance law known as faraid is the existing law
that carrying out as method of estate planning. The common scenario
involving faraid execution was a family whom not bearing a deep
understanding of the said law but execute it just for the sake of estate
distribution.
The faraid can be best defined as the study of the calculation and
allocationprocedureof inheritancefor each of the beneficiaries
according to Islamic law7. The stated Islamic inheritance system is
clearly the guidance by Allah (S.W.T) specifically based on verses 11, 12
and 176 from Surah an-Nisa. The division of the entitlement for the
beneficiaries also elaborated in these verses. In the verse 176 of Surah
an-Nisa, Allah decrees that, “When there are brothers and sisters, both
men and women, the male’s share is equal to that of two females...”.
Apart from that, faraid is categorized as one of the assets redistributions
instruments in Islamic law8. The profound knowledge about the basis of
the estate distribution is essential to determine individuals who will go
through the procedure of distribution of the estate either sooner or later.
In addition, the Prophet Muhammad (peace be upon him) had ordered
Muslims to learn about the knowledge on faraid. As reported by Ibn
Majah, Prophet Muhammad (peace be upon him) said,ُ
وَأ وَِّ َى َو ،ىُسِنُي وَىِو نْلِعْال ف ُف ،اَىوَإَِ نَِّ صِن وَلَعِّ وَو ضِئا ُرَفْال اوَِّولَعَت ةَرِيَرُى اَبَأ اَيَ
هُأ نِه عَزِنُي ءِيَِّيِتش
5 Narrated by at-Tirmidhi.
6 Muhammad Al-Jibali, The Final Bequest: The Islamic Will & Testament (Al-Kitaab &
As-Sunnah Publishing, 1999).
7 Siti Fatimah Abdul Rahman et al., “Asset Distribution among the Qualified Heirs
Based on Islamic Inheritance,” 2017.
8 Zakiah Samori et al., “Towards Managing the Beneficiaries Rights via Writing a
Will,” Global Journal of Management and Business Research 16, no. No.3-G (2016),
https://doi.org/10.17406/GJMBR.

943, and Rusni HassanAzi Haslin Abdul Rahman
"O Abu Hurairah. Learn about the inheritance and teach it,
for it is half of knowledge, but it will be forgotten. This is
the first thing that will be taken away from my nation.”9
There is a long-overdue duty of those who called them as a
Muslims whereby they should materialize the practice of Islamic law of
inheritance in order to ensure the survival of that valuable knowledge.
Education and mindfulness about faraid can become a great springboard
for the efficiencyof the actionrequired.Among others,the basic
knowledge including the right of inheritance, property type and number,
and form of the division. The basic comprehension may evade or at least
bring down the probabilityof family dramacausedby quarrelsor
question among family members. The final goal is to set up the society
towards appropriate IEP routines and not just solely subject to the said
law by grasping it in the shell only.
Figure 1: The Structure of Estate Planning by Individual
Source: Nur Shuhada Kamarudin et al 10 (adapted)
According to Kamarudin et al11
, the usual approach or method
characterized in estate planning available in three phases. Hibah (gift)
for example could be discovered basically in two types, with conditions
9 Narrated by Abu Hurairah.
10 Nur Shuhada Kamarudin et al., “The Conceptual Framework of the Intention on
Islamic Estate Planning Practice among Muslim Entrepreneurs,” Journal of Islamic,
Social, Economics and Development 4, no. 20 (2019): 69–76.
11 Ibid., p.71.
Option 1
Planning method
during lifetime
Hibah/ Waqf/
Wasiyyah
Option 2
Left to heirs
Faraid
Option 3
Appointment of
third-party during
lifetime
Wasiyyah/ Trust
Estate planning method by individuals

244 IslamicEstate Planning in Malaysia: The Dilemma
or withoutconditions.However,accordingto Nor Muhamad12
, the
prerequisite that made by giver have to obey the hibah conditions in
order to hold up the legitimacy of the contract. Furthermore, it also
suggestedthat the inaccuraterequirementcriteriawill be caused
modification to the original hibah contract to wasiyyah contract, for
instance, the condition of giver is if only the ownership of wealth will be
officially owned after the death of the giver. In addition, other estate
planning instruments are waqf (endowment), wasiyyah (will), trust and
the main is faraid.
IslamicEstate Planning in Malaysia
This sectionstatingsome history of the existenceof IEP
institution in Malaysia as well as the governing law that functioning to
supervise the IEP industry. Following that is the information on key
playersin IEP industryincluding the operationaltype of each
institutions.Details elaborationand flow of the processesin the
administration, distribution and settlement of the Muslims deceased’s
estates also provided towards the end of this section.
The existence of IEP in Malaysia is not a new thing and some of
the institution presence in public is a well-known appearance. However,
to understand the industry in broad, it’s better to have a look into the
origination of the industry way back more than 90 years ago. ARB is
Malaysia’s premier trustee company wholly owned by the Government
of Malaysia. In 1921, the Department of Public Trustee and Official
Administrator was founded. Then, the institution was corporatized in
1995. The concentration of ARB is to offer legacy management keys to
the entire Malaysians through innovative products and services. Legacy
management that was promoted by ARB is the rebranding trademark of
the estate planning which looks more attractive13
. With the capacity of
experience more than 90 years’ in the legacy management industry, ARB
seen to conquer the market leader status. The uniqueness of this pioneer
institution, it has an exclusive act that leading their obligations in the
legislation, it is the Public Trust Corporation Act 199514
. In another point
12 Nasrul Hisyam Nor Muhamad, “Wasiat Sebagai Instrumen Perancangan Harta Islam:
Prosedur Dan Pelaksanaan,”Jurnal Hadhari 9, no. 1 (2017): 17–32,
http://ejournal.ukm.my/jhadhari/article/view/18517/5872.
13 Azi Haslin Abdul Rahman and Rusni Hassan, “Issues and Challenges in Islamic
Estate Planning in Malaysia,” in 7th Asean Universities International Conference on
Islamic Finance 2019, 2019, 1–14.
14Laws of Malaysia Act 532, “Public Trust Corporation Act 1995” (2008).

945, and Rusni HassanAzi Haslin Abdul Rahman
of view, at this moment, the ARB is the only public trustee offering
service for everyone when it comes to legacy management.
Consideringthe requirementsand complexityof the estate
planning, the arises of new private institutions that also catering the same
scope of estate planning but in a more strategic approach comparable
with the fee charges imposed to their clients. If the public trustee has its
own specific act to govern their operation, the other player or the private
trustee in the industry were administered according to Trust Companies
Act 1949 15 and Companies Act 201616
. The other unique distinction,
not all the IEP institutions required to register under Trust Companies
Act 1949 and becoming a trustee company, however, they still can offer
the product and services related to estate planning but feasibly on a
certain limited condition. This unique distinction on the other hand can
be interpret as the free standard to all IEP industry players. Compared
with the institutionsin Islamic financesectors,a rigid rules and
regulation provided by the respective authority for the institutions to
adhere.
Nowadays, the industry containing several numbers of player.
Some of the institution caters to tender services all-inclusive since they
are a trustee by operation but some of the institutions only provide the
consultation services whereas they will be engaging external trustee to
work out the mandatorytrust practices.There are few types of
institutionsand their operationalnature is subjectedto their
establishment act. The following are the list of the institutions.
Table 1: Institutions in Islamic Estate Planning Industry17
No./
Item Institution Operational
Nature
Year of
Establishment
1. Amanah Raya BerhadPublic Trustee
1921
(Corporatized in
1995)
2. as-Salihin Trustee
Berhad* Private Trustee 2004
3. Wasiyyah Shoppe Private Trustee 2004
15Laws of Malaysia Act 100, “Trust Companies Act 1949” (2006).
16Laws of Malaysia Act 777, “Companies Act 2016” (2013).
17 The list of Trustees offering Islamic Estate Planning were obtained from the portal of
Association of Trusts Companies Malaysia at the following address
http://www.atcm.com.my accessed on 16th July 2019.

246 IslamicEstate Planning in Malaysia: The Dilemma
No./
Item Institution Operational
Nature
Year of
Establishment
Berhad
4. MyAngkasa Amanah
Berhad Private Trustee 2014
5. Amanah Warisan
Berhad Private Trustee 2018
6. Selangor Islamic
Religious Council
Religious
Council
2008
(Muslim Wills
Management,
Muslims Will
(Selangor)
Enactment 1999)
6. Pacific Trustees
Berhad* Private Trustee 1994
8. Maybank Trustee
Berhad* Private Trustee 1963
9. CIMB Islamic Trustee
Berhad* Private Trustee 1988
10. RHB Trustee Berhad*Private Trustee 2002
11. PB Trustee Services
Berhad* Private Trustee 1968
12. Affin Hwang Trustee
Berhad* Private Trustee 1990
Source: Author’s own
Those listed institutions in Table 1, identified as the key industry
player in IEP. On top of that, there are small companies set up by
individual or group of people who are promoting the products and
services on behalf of main industry player but actively do the promotion
under their own companies’ name. Looking into the listed institutions,
most of them are backed by the anchor bank brands in the banking sector
as they are established as subsidiary company in order to retain their own
client within the group. Apart from the industry and the players, other
information that is significant in IEP in Malaysia is the administration
and the distribution of a deceased Muslim’s estates. The current practice
in Malaysia, civil law regulates the procedures of estate administration
and settlementwhich lead to importantimpactson estateplanning

947, and Rusni HassanAzi Haslin Abdul Rahman
(Alma'amun, 2010). The following diagram indicates the flow and
respective authority who is responsible for the activity.
Figure 2: Administration and the Distribution of a Muslim
Deceased’s Estates in Malaysia
Source: Suhaili Alma’amun18(adapted)
18Suhaili Alma’amun, “Islamic Estate Planning: Malaysian Experience,” Kyoto Bulletin
of Islamic Area Studies 3–2, no. March 2010 (2010): 165–185.
•>RM600,000
• FaraidCertificate from
the Syariah Court
•Heirs must appoint an
Administrator
•Provide two sureties
•Administrator obtain
Letter of Administration
from the High Court
•Estates will be distributed
according to faraid
•>RM600,000
• FaraidCertificate from
the Syariah Court
•Executor obtain Grant of
Probate from the High
Court
•<RM600,000
•Small intestate
• FaraidCertificate from
the Syariah Court
•Petition at Department of
Director General of
Lands and Mines
•Estates will be distributed
according to faraid
•<RM600,000
• FaraidCertificate from
the Syariah Court
•Executor obtain Grant of
Probate from the High
Court
Testate Intestate
IntestateTestate

248 IslamicEstate Planning in Malaysia: The Dilemma
The figure presentedabove, explains the flow of the
administrationand the distributionof deceasedMuslim’s estatein
Malaysia. The procedure begins with the discovery of either the deceased
dies intestate or testate. The Department of Director General of Lands
and Mines is responsible for handling small intestate matters after a
petition is reported by any person declaring to have concern in the estate.
In the situation where the deceased having a wasiyyah, the administration
and distribution of an estate less than RM600,000 will be taken to the
High Court. However, if the value of the estate exceeded RM600,000
neverthelessthe deceaseddied intestateor testate,the necessary
procedure required to pass through the High Court.
The apparentdisparitybetweenboth is that an executoris
requiredfor testatescenarioto obtainGrant of Probatewhile an
administrator is required to obtain Letter of Administration for intestate
situation. In addition, if the person dies intestate, heirs must provide two
sureties for the estates value more than RM600,000. Furthermore, the
court which is the SyariahCourt responsibleto issue inheritance
certificate (Administration of Islamic Law (Federal Territories)) Act
199319 after determining the eligible heirs and verifying their entitled
shares. On top of that, from the illustration in Figure 2, ARB has been
given the authority to administer the movable estate with the value is not
exceedingRM600,000.The procedures,bodies to approachfor
administration and distribution exercise, mostly depends on the amount
of the estate. For instance, the person dies leaving behind some amount
of cash money not exceeding RM50,000, ARB will directly issue order
and deliver it to the heirs. However, if the amount of assets is more than
RM50,000 but less than RM600,000, ARB will issue a declaration
followedby a poolingtogetherof the assetstogetherin order to
determine the net estates and finally continue to have a distribution
procedure according to faraid portion. Thus, by understanding the flow
of the necessary procedures in both situations, the main authorities that
are involved in settling Islamic estate administration and distribution are
the Department of Director General of Lands and Mines, the Syariah
Court and Hight Court.
A considerable amount of literature has been published on IEP in
Malaysia. The focus of the research area consist of utilization of IEP
tools to overcome the case of frozen assets, discussion on IEP tools,
19 Laws of Malaysia Act 505, “Administration of Islamic Law (Federal Territories) Act
1993” (2006).

942, and Rusni HassanAzi Haslin Abdul Rahman
study on comparison practices among IEP institutions, case study on IEP
instruments, research on perception as well as acceptance towards IEP
practices, analysis regarding IEP tools application in specific type of
estate and review on challenges in IEP in Malaysia. So far, however,
therehas beenlittle discussionpreciselyaboutthe issuesin IEP.
However, the presentation of the content regarding the issues highlighted
during discussion on scenario and challenges in the IEP in Malaysia as
well as conclusion part. Too little attention has been paid to the root
cause that play a role in the development of IEP in Malaysia.
The issues that are becoming obstacle towards advancement of
IEP in Malaysia has grown importance in light of recent study. Previous
studies have reported legal aspect as one of the factor generating the
problemsin IEP stateof affairs(Nor Muhamad,201920 & 201721
;
MuhammadSerji & Shapiee,201822
; Abdullah,201823
; Zulkafli &
Ahmad,201624
; AhmadRazimi, 201625
; Ghul, Yahya & Abdullah,
201526
; Mohd Yusof & Ahmad, 201327
; Mujani, Wan Hussain, Yaakub
& Abdul Rashid, 201128
; and Muda, 200829
). Besides that, IEP depend
20 Nasrul Hisyam Nor Muhamadet al., “Islamic IntervivosLaw Challengesin
Malaysia,” Journal of Legal, Ethical and Regulatory Issues 22, no. 1 (2019): 1–6.
21Nasrul Hisyam Nor Muhamad, “Wasiat Sebagai Instrumen Perancangan Harta Islam:
Prosedur Dan Pelaksanaan,” Jurnal Hadhari 9, no. 1 (2017): 17–32.
22 Rabi’ah Muhammad Serji and Rohimi Shapiee, “Isu Dan Konflik Perundangan
Dalam Hibah Hartanah Di Malaysia,” Journal of Muwafaqat 1, no. 1 (2018): 84–101.
23 AhmadTermizi Abdullah,“Hibah HartanahBercagar;Prinsip, Aplikasi,Dan
Pandangan Mahkamah,” Seminar Hibah Hartanah Bercagar (Kuala Lumpur, 2018).
24 Bibi Nur Adila Zulkafli and Md Yazid Ahmad,“KekanganDan Penyelesaian
Kelewatan Pengurusan Aset Pusaka Tak Alih Orang Islam Di Malaysia,” Islamiyyat
The InternationalJournal of Islamic Studies 38, no. 1 (2016): 53–63,
https://doi.org/http://dx.doi.org/10.17576/islamiyyat-2016-3801-06.
25 Mohd Shahril Ahmad Razimi, “Concept of Islamic Inheritance Law (Faraid) in
Malaysia:Issuesand Challenges,”ResearchJournal of AppliedSciences,2016,
http://docsdrive.com/pdfs/medwelljournals/rjasci/2016/1460-1464.pdf.
26 Z H Ghul, M H Yahya, and A Abdullah, “Wasiyyah (Islamic Will) Adoption and the
Barriers in Islamic Inheritance Distribution among Malaysian Muslims,” International
Journal of Humanities Social Sciences and Education (IJHSSE) 2, no. 1 (2015): 1–11.
27 Yusnida Mohd Yusof and Asmida Ahmad, “Hibah As an Alternative Mechanism in
Muslims AssestsManagement: A,” South East Asia Journal of Contemporary
Business, Economics and Law 3, no. 3 (2013): 1–5.
28 Wan Kamal Mujani et al., “Constructions of Failure Ad Delay under Islamic Estate
Management,”InternationalBusinessManagement5, no. 6 (2011): 326–30,
https://doi.org/10.3923/ibm.2011.326.330.

250 IslamicEstate Planning in Malaysia: The Dilemma
much on the fatwa. Fatwa is one of the most important types of Islamic
law in Malaysia. Referring to the study by Kassan and Jamal in 2003
cited by Wan Khairuldin, Wan Nor Anas & Embong in 201830
, the
definition of fatwa is firstly, the action of mufti in providing laws.
whereas, the second definition is that it is the name granted to the laws.
As a result, it can be best explained as a solution to the question related
to Islamic laws and the answer is provided by the mufti. Author observed
that, the issue on fatwa standardization emerge in IEP situation due to
governing enactment on estate planning of a Muslims which are different
according to the states in Malaysia. Md Nor et al31stated that some of the
state issuing fatwa that contradictory to each other. Whereas, another
study by Mohd Noor et al32 in year 2018, highlighting the complexity
subject related to dual system of courts which currently implemented in
Malaysia. As a result, author raised several concerns which interrelated
to the running of the court system. Resulted from the court systems, the
beneficiaries endured certain amount of period in settling the process of
inheritance distribution. The existing of various IEP institutions in the
market offering numerous products and services. However, Mohd Sa’afie
et al33 emphasizing on dissimilarity hibah practices and the governing
law applied in different IEP institutions. Majority of the IEP institutions
branding themselves as a fully Shari’ah compliant entity where their
claims stated for the public viewing in the company’s websited.
29 Mohd Zamro Muda, “Instruments of Hibah and Wills: Analysis of the Regulations
and Applications in Malaysia,” Hibah and Faraid National Convention 2008, 2008, 1–
42,
http://www.islam.gov.my/sites/default/files/instruments_of_hibah_and_wills.pdf.
30 Wan Mohd Khairul Firdaus Wan Khairuldin, Wan Nur Izzati Wan Nor Anas, and
Abdul Hanis Embong, “Fatwa as a Disseminator of Islamic Laws among Community of
Malaysia,”InternationalJournal of AcademicResearchin Businessand Social
Sciences 8, no. 11 (2018): 516–521, https://doi.org/10.6007/IJARBSS/v8-i11/4925.
31 Mohd Zakhiri Md Nor et al., “Legal Position of Fatwa: Observations from Selected
Jurisdictions,” in Seminar on Law & Society School of Law, Universiti Utara Malaysia,
2016, 1–5.
32 Nor Adila Mohd Noor et al., “Harta Wasiat Orang Islam: Satu Ulasan Ringkas Dari
Perspektif Perundangan Di Malaysia,” E – Academia Special Issue TeMIC UiTM
Cawangan Terengganu, 2018, 39–46.
33 Adilah Mohd Sa’afie et al., “Pengendalian Pengurusan Produk Hibah Di Wasiyyah
Shoppe Berhad Dan As-Salihin Trustee Berhad,” 2018, 112–119.

952, and Rusni HassanAzi Haslin Abdul Rahman
The other issue that appeared as dilemma surrounding IEP in
Malaysia as written in the study of Mohammad34 in year 2015 is the
mindset of Muslims and the lack of education about the benefits of wills.
In a different study, researcher examined beneficiaries conduct adding up
the upsetting in inheritance management and settlement.35 Referring to
the numerousstudiesstatedabovementioned,the researchershave
attempted to explain why the IEP progress in Malaysia is still left behind.
It has conclusively been shown that the coming discussion of the issues is
unique and relevant to the overall IEP industry as the past literatures does
not address explicitly the research area.
The DilemmaSurroundingIslamicEstatePlanningin
Malaysia
The predicamentsthat happenedin the vicinity of IEP in
Malaysia are not new and the existence of the dilemmas for quiet
sometimes suggests that it is something that should be taken care of by
stages through a proper channel and by a respective authority. The issues
surrounding IEP in Malaysia involving various scopes and related to
different interest group. The issues are as the following:
a. Legal landscape;
b. Fatwa standardization;
c. Civil and Syariah court: a tale of two courts;
d. Extended procedures;
e. Hibah applications;
f. Governing law;
g. Shari’ah compliant status;
h. Knowledge on the Islamic inheritance concepts; and
i. Beneficiaries conduct.
This section will be discussing each predicament and further
highlighting the necessary material that related and significant to the
issues presented.
34 Mohammad Tahir Sabit Mohammad, “The Contemporary Application of Wasiyah (
Muslim Will ) in Malaysia,” International Journal of Real Estate Studies 9, no. 1
(2015): 1–15.
35 Fatin Afiqah Md Azmi and Mohammad Tahir Sabit Mohammad, “The Causes of
Unclaimed, Late Claimed or Distributed Estates of Deceased Muslims in Malaysi a,”
2011 International Conference on Sociality and Economics Development 10 (2011):
440–444.

252 IslamicEstate Planning in Malaysia: The Dilemma
Legal Landscape
The Islamic inheritance law is also known as faraid or Islamic
law of succession. The Islamic law of inheritance has been regarded by
the Muslim jurists as immutable and final considering that it consists
mainly of rules laid out by the Qur’an and the traditions of the Prophet
(S.A.W)36
. The researchby Tagoranoin 2009 also remarkthe
appreciation given to this law with respect to its completeness and
comprehensivenessas well as the achievementswith which it has
accomplishedto responseand resolveall queriesconcerningthe
entitlement of a person to succeed who are bound to the deceased by
mutual ties and responsibilities which stem from blood relationship.
However, as the legislative changes all over the world, it hits the Islamic
inheritancelaw as well. Those so-calledlegislativereformationare
scenarios which require a dedicated study in order to ensure it is within
the purviewof the traditionalIslamic law of succession(fiqh al-
mawarith).An exampleof this is the controversialprovisionon
obligatory bequest, the major and important principle introduced into the
Law of Wills to some Muslim countries37
. In relation to the Islamic law
applies in law of inheritance, during year 2016, Asni & Sulong38 points
out that unstandardizedIslamic laws lead to uncertaintiesin the
implementationof legislationand injustice. From the legislative
perspective of law, the existence of contrary fuqaha’ opinions which
directly result to some disputes and for the matter of execution, it is hard
to be implemented.The similar researcheralso statedthat, in the
administration of law and the enforcement fatwa, only one opinion
shouldbe selectedfor inclusionas the adoptedopinionsto ensure
consistency in the implementation of law.
The parallel study stated, at this current moment, a special statute
of hibah remains unallocated. Therefore, outlining of the law written
particularly about the hibah or its corresponding is significant because it
will be able to consider all disputes and clarifications on the issue of
hibah in the form of uniform legitimate provisions that have legislative
36Mariam Saidona Tagoranao, “Problems and Issues on the Right of a Person to Inherit
the Islamic of Succession,” Syariah and Law Discourse Issue, no. 4 (2009): 75–85.
37Ibid., p.76.
38 Muhammad Fathullah Al Haq bin Muhamad Asni and Jasni bin Sulong, “Fatwa
Concerning Qabd in Hibah and the Insertion of Qabd Element in States Fatwa in
Malaysia,” Journal of Islamic Studies and Culture 4, no. 1 (2016),
https://doi.org/10.15640/jisc.v4n1a17.

953, and Rusni HassanAzi Haslin Abdul Rahman
control.Again, Ghul, Yahya, & Abdullah39 draw attentionto the
impediment that lie in the rules and regulations that are related to estate
administration and settlement. The author is of the opinion that this kind
of barrier is a major drawback on the development of IEP in Malaysia.
In recent studies, due to absence of specified law regarding hibah,
the IEP institutions or private estate planner have to make reference from
fatwa bodies or Shari’ah advisors for reliable views or approvals40
.
Besides that, the other common issue is about the application of hibah.
At this moment, hibah is popular tools for estate planning, however the
possibility of hibah to function as estate planning management, specific
law should be available which governs the substantive and procedural
aspect of law. This is because it is widely recognized that there must be
certain law in order to legalize the rule41
. However, the writer argues
that the so-called action taken by the institutions will narrowly feed the
needs of sole institutions and can’t be implemented to the overall states
because of the issues on separation of fatwa body coverage. The major
implication out of this scenario contribute to the failure of the Muslim
community to understand the matters related to hibah. The long-term
planning is by having a comprehensive and uniform hibah law among
states in Malaysia.
The recommendationis somethingachievablebecausesome
statesin Malaysiahave formedseverallaws associatedwith waqf
(endowment) and wills. According to recent information, currently there
are four states42 having a specific substantive law bequest which are
Selangor, Negeri Sembilan and Malacca and Kelantan43
. Although all of
four aforementioned enactments have been legalized, only Selangor has
39 Ghul, Yahya, and Abdullah, “Wasiyyah (Islamic Will) Adoption and the Barriers in
Islamic Inheritance Distribution among Malaysian Muslims.”
40Nor Muhamad et al., “Islamic Intervivos Law Challenges in Malaysia.”
41 Rusnadewi Abdul Rashid, Siti Asishah Hassan, and Noor Inayah Yaakub, “A Need
for Legal Frameworkof Gift Inter Vivos (Hibah)in MalaysianStatePlanning,”
International Journal of Business, Economics and Law 2, no. 3 (2013): 29–31.
42 Mohd Khairy Kamarudinand Nasrul Hisyam,“Islamic EstatePlanningand
Management:Malaysian Experience,”InternationalJournal of Management
Applications 1, no. 1 (2018): 9,
https://www.researchgate.net/publication/322975181.
43 Selangor-MuslimsWill Enactment(Stateof Selangor)1999 (No. 4/1999)that
effectively started on 1st July 2004 [Sel P.U. 9/04], Negeri Sembilan-Muslims Will
Enactment(Stateof Negeri Sembilan)2004 (No.5/2004)which effectiveon 5th
November 2004 [N.S. P.U. 20/2004], Kelantan-Muslims Will Enactments (State of
Kelantan) 2009 and Malacca- Muslims Will Enactment (State of Malacca) 2005 (No.
4/2005) effective on 1st August 2005 [M.P.U. 37/05].

254 IslamicEstate Planning in Malaysia: The Dilemma
actually started practicing fully. Selangor Islamic Religious Council or
Majlis Agama Islam Selangor (MAIS) also provides will services based
on the Muslim Wills Enactment (State of Selangor) (No. 4/1999) and
Rules of Wills Management (State of Selangor) 2008 (No.13/2008) (Nor
Muhamad, 2017). Selangor became the first state in Malaysia to approve
and implement provision or enactment related to wasiyyah. The duty of
providing a role as an effective wealth planning instrument brought by
MAIS is something that supposed to be available in every state as it is
seemshuge necessityin the currentMuslim societysetting.The
suggestion is to legislate hibah law has been mentioned since 2004 in
various workshops and seminars that are arranged by many parties, but
until now the bill has not yet passed.
An interesting and contentious Syariah court verdict regarding
secured property may drive the reasoning on how and why. For the
record, according to Abdullah44
, following are the references for some
cases: Awang bin Abdul Rahman vs. Shamsuddin bin Awang & Anor,
Syariah High Court Kuala Terengganu45 and another case is Wan Noriah
binti Wan Ngah, Syariah High Court Kuala Terengganu46
. However, the
verdict of the judge is different in case of Raihanah binti Mohd Ali vs.
Kamaruddinbin Mohd Nor & Anor, SyariahHigh Court Kuala
Terengganu47
. Captivatingly,the syarie judge statingthat hibah is
allowable and valid if written approval from financier obtained initially.
Intriguingly, in the case of Yati Suraya vs. Supiah Binti Abu, Syariah
Court of Negeri Sembilan48 is another story. Thus, the verdict trend may
trigger the validity as if it varies according to the judges’ preferences and
understanding of four major Islamic school of thoughts.
Fatwa Standardization
Apart from that, a clear fatwa or ruling should be issued by the
National Fatwa Council as well to meet the current needs and the Islamic
44 Abdullah, “Hibah Hartanah Bercagar; Prinsip, Aplikasi, Dan Pandangan
Mahkamah.”
45Hibah on secured property is invalid because the property not fully own by the owner
and it’s still under liability.
46 Refusing the application for hibah verification on the property that still under
financing of Treasury Malaysia.
47 Disallowing the plaintiff request to verify the hibah made by her brother (deceased)
due to absence of evidence that the deceased obtained the approval from the financier
(bai’ bi thaman ajil) allowing the deceased to make a hibah property to the plaintiff.
48 Granting a hibah on secured property even though without the approval of financier
as long as the secured property protected by takaful/insurance.

955, and Rusni HassanAzi Haslin Abdul Rahman
law requirements so it can be a clear guidance to be used and followed by
the Muslims in Malaysia49
. Asni & Sulong50 suggestedthat the
uniformity and consistency in the enforcement of fatwa and the decision
making regarding the hibah can be achieved through a standardized
fatwa. It is understandable that in Malaysia, legislative context states that
the administration of Islam in Malaysia is under purview of the state, this
steered to difference practices among the states. Again, when looking
into the administration of Islamic law practices in Malaysia, it is falls
under the jurisdiction of each individual state thus, the duty for the
enforcement of fatwa also falls under the jurisdiction of each individual
state. Due to this kind of execution, no individual state can be pressed to
accept a fatwa released by the National Fatwa Council. All the above
directly affects the enforcement of fatwa and the public’s perception
towards the fatwa itself. Among others, why are different fatwa issued on
the same legal problem? Different fatwas between states on the same fiqh
problem may raise confusion among the public51
. The relationship of IEP
and fatwa are closely related as any practices in the estate planning shall
referring to the fatwa’s available that related to the scenarios. However,
due to this version of dilemma has contributed to the bigger elements of
discrepancy which doubting the smoothness concept and practical of IEP
in general. As to date, no major advancement has been made to get the
better of calibration as it involves multiple layers of jurisdiction and
religious rulings that involving the sovereignty of each state. Further
treatment on this issue by the authority reveals that the journey that the
industry player needs to endure for standardization will be slow and hard.
Civil and Syariah Courts: A Tale of Two Courts
Referring to Md Azmi & Mohammad52 and Noordin, Shuib,
Zainol, & Mohamed Adil53
, the unclaimed estates might be a result of the
49 Mohd Yusof and Ahmad, “Hibah As an Alternative Mechanism in Muslims Assests
Management: A Study In Melaka Tengah.”
50 Muhammad Fathullah Al Haq Muhamad Asni and Jasni Sulong, “Fatwa on Wajibah
Will and Unifomity of Provision in the MalaysianStatesFatwa,” Al-Qanatir
InternationalJournal of Islamic Studies 5, no. 1 (2016): 1–15, http://al-
qanatir.com/index.php/qanatir/article/view/42.
51 Zaini Nasohah et al., “Standardisation of Fatwa in Malaysia: Management and
Problems,” Advances in Natural and Applied Sciences 6, no. 6 (2012): 923–929.
52 Md Azmi and Mohammad, “The Causes of Unclaimed, Late Claimed or Distributed
Estates of Deceased Muslims in Malaysia.”

256 IslamicEstate Planning in Malaysia: The Dilemma
empowerment of two courts under substantive law and the complex
procedures to be followed make the process lengthy and costly. For
example, the High Court has been empowered to grant a Probate in
testate cases under Section 3 of Probate and Administration Act 1959,
and Letter of Administration in intestate cases according to Section 18 of
Probate and Administration Act 1959. The period of getting a Letter of
Administration is longer than Probate for testate estates. It may take up to
four years to settle the case. Instead of concerns on period taken in
resolving the process, the grand issue in relation to court appearance is
secured property54 and the other one is conditional hibah55
. Thus, this
kind of issues portrays an undesirable aspect of the existing legislative
procedure. In relation to this study, the presented issues revealing that
interrelated problems causing a massive damage to the image of IEP in
Malaysia.Anyhow, the personalityand the credentialsof Syariah
advisors, if they authoritatively appointed, is supposed to uphold the
status of the estate planning industry and progressing in line with other
Islamic finance area.
The major implication of estate classification either large or small
resultingthe distributionproceduresfalls within jurisdictionof two
courts and two administrative agencies56
. Corresponding to Section 25 of
the Civil Law Act 1956, the administration of Muslim’s estate shall be in
accordance with the Islamic law. However, Article 74 (1) of Malaysian
FederalConstitutionread with Ninth ScheduleParagraph4 (e) (i),
provides that the Civil High Court has the jurisdiction over matters
relatingto succession,testateand intestate,probateand lettersof
administration. Thus, considering Article 121A Muslims must go to
Syariah and civil courts for retrieving the estate of a deceased person.
Simultaneously, Section 17 (1) of Public Trust Corporation Act 1995
53 Noraini Noordin et al., “Problem to Petition Rights to Islamic Inheritance- Practical
Solution Found Elsewhre than the Legal System of Malaysia,” Special Issue on Science
for Sustainability, no. December (2011): 41–80.
54 Abdullah, “Hibah Hartanah Bercagar; Prinsip, Aplikasi, Dan Pandangan
Mahkamah.”
55 Hibah is an act of transferring of ownership of an asset or usufruct without an
exchange of counter value during the lifetime of the transferor. In current practice, there
are two type of hibah which are hibah al-úmra and hibah ruqba. Hibah al-Úmra is
hibah which is contingent to the lifetime of either the one who makes the gift or the
receipient whilst hibah ruqba referring to a conditional hibah stipulated by the one who
makes the gift, where the recipient will own the gift upon the death of the former.
56 Md Azmi and Mohammad, “The Causes of Unclaimed, Late Claimed or Distributed
Estates of Deceased Muslims in Malaysia.”

957, and Rusni HassanAzi Haslin Abdul Rahman
(Act 532) bestows the capacity to ARB to dispose movable possessions
whether testate or intestate which is less than RM 2 million, while the
applicant can go to the Land Office for immovable properties which is
not surpassing RM 2 million. Besides, Section 8 (1) of Small Estates
(Distribution) Act 1955 (Act 98) proposes ARB has the control in small
estate distribution included movable and immovable properties even
though in the absent of a will. This portion reveal that estates of
Muslims, movable or immovable, exceeding RM 2 million comes within
the powers of High Court. Section 77 of Probate and Administration Act
1959 (Revised-1972) (Act 97) enjoins that an executor has unlimited
power to distribute estates of a deceased person but under this Act th
executor must apply for letter of execution from Civil High Court.
Unlikely, if the estate worth does not exceed RM 2 million, the process
for example in Land Office, can start on without lawyers going to Court.
It may incur a period from five and a half months.
The current practice of Malaysian legal system is a dual – civil
and Syariah – court system. It is function as a dual system of courts. Civil
court were set up under Article 121 of the Malaysian Constitution and
dominate the larger portion of the constitution, thus all Malaysians are
subject to their jurisdiction57
. In addition, Syariah courts were set up by
the States and these courts administer Islamic law only on Muslims. The
Federal Constitution cannot be used to determine the authority of the
Syariah courts to issue judgments. However, there are no provisions in
the State laws to issue judgments on some cases, thus the functions of the
Syariah courts cannot be properly executed, such as cases involving a
non-Muslim. Due to this, clients have to process their inheritance cases
through both civil and Syariah courts which will cost time and money58
.
Extended Procedures
As mentioned earlier, the empowerment of two courts under
substantive law and the procedures to be followed may be the reason for
unclaimed estates simply because the process is too lengthy and costly59
.
On any transaction or application to claim the estate, naturally it involves
57 Farid Sufian Shuaib, “Powers and Jurisdiction of Syariah Courts in Malaysia,” no.
August (2008), https://www.researchgate.net/publication/327106276.
58 Noraini Noordin et al., “Review on Issues and Challenges in Islamic Inheritance
Distribution in Malaysia,” OIDA International Journal of Sustainable Development 3,
no. 12 (2012): 29–38.
59 Md Azmi and Mohammad, “The Causes of Unclaimed, Late Claimed or Distributed
Estates of Deceased Muslims in Malaysia.”

258 IslamicEstate Planning in Malaysia: The Dilemma
costs; this may play substantial part in making the beneficiaries refuse to
proceed with the necessary procedures, mainly when the amount after
distribution to be claim value is relatively small. In cases where an
application is made by the beneficiaries, the time between application
and final settlement of the case will be long and therefore the distribution
of the estate will also be long. For further contemplating, the general
concerns after all including the issues on large quantity of wasiyyah
possessionsthat are growing year by year without appropriate
dissemination among the testator’s beneficiary, verify that the wasiyyah
issues in Malaysia is not a clear-cut assignment60
. In addition, lengthy
processes may extend to a number of years to clear up the case of dying
intestate resulted to an episode of frozen estate problems and delays in
the settlement period61
. Another researcher also mentioning the about the
time taken and comparison of the processes endure in the case of dying
intestate and testate estate (Ghul, Yahya, & Abdullah, 2015).
Hibah Applications
According to Azhar et al62 and Mohd Sa’afie & Muda63
, there are
diversity of hibah management in Amanah Raya Berhad, Wasiyyah
Shoppe Berhad and as-Salihin Trustee Berhad, thus the differences may
affect the administration in future if there are disagreements arises. In
general, hibah validation falls under jurisdiction of Syariah High Court,
however if there is any contract or other known elements joined together,
it will automatically go to the administration under civil court. For
examples, the elements of hibah practices attach with trust contract, this
will make it fall under civil court prerogative. Another point to ponder,
the customers should mindful on what nature of transactions that they
expect to enter as it may have great implications on estate entitlement in
near future.The availabilityof variouspracticesof hibah among
institutionsmight as well increasedebatesamong scholarswho
reviewing this kind of exercises. Cultivation of knowledge may provide
us the advantages and disadvantages of which application benefited most.
60Samori et al., “Towards Managing the Beneficiaries Rights via Writing a Will.”
61 Ibid., p.25.
62 Alias Bin Azhar et al., “Hibah Komersial: Satu Tinjauan Terhadap Prosedur Dan
Amalan Di Malaysia Commercial Gifts (Hibah): An Overview of the Procedure and
Practice in Malaysia,” 1995, 542–552.
63 Adilah Mohd Sa’afie and Mohd Zamro Muda, “The Variety of Hibah As an Wealth
Planning Instrument: A Literature Review,” Al-Qanatir International Journal of Islamic
Studies 10, no. 1 (2018): 31–41, http://al-qanatir.com/index.php/qanatir/article/view/3/7.

952, and Rusni HassanAzi Haslin Abdul Rahman
However, the chances of making it standard throughout institutions is
still far away as the industry itself not a streamline business.
Governing Law
Referring to Table 1, the operational nature of each institutions is
different mainly due to their establishment act. The business operation
may subject to the distinctive governing law which are Public Trust
Corporation Act 1995, Companies Act 2006, Trust Companies Act 1949
and Muslim Wills Management, Muslims Will (Selangor) Enactment
1999). ARB is a pioneer estate planning institution in Malaysia. In year
1995,ARB operatedunderAct 532, Public Trust CorporationAct
199564
. As-Salihin Trustee (as-Salihin) is a trust company incorporated
under the Companies Act 2006 and registered under Trust Companies
Act 194965
. Special attributed Act for ARB make ready to provide
provisions in legislative as the first public trustee. Furthermore, as-
Salihin was establishedin 2004 to meetthe needsof Muslims to
preserve, protect and distribute their assets for the benefit of their heirs
once they depart for the hereafter66
. Thus, the establishment of Wasiyyah
Shoppe Berhad prior year 2018 were solely under Companies Act 2006
whereas as-Salihin Trustee registered both under Companies Act 2006
and Trust Companies Act 1949. However, later in year 2018, Wasiyyah
ShoppeBerhadhad obtainedtheir approvalto becomea Trustee.
Therefore, the disparity of legal jurisdiction for both companies reflected
the operationalpracticesrequired67
. Furthermore,MAIS who also
offering the estate planning services to the public conferring to Muslims
Will (Selangor) Enactment 1999. Considering all stated governing law,
trigger a huge predicament for the IEP features presented by each of the
existing institutions. The different spectrum of roles and services for each
institution may open up to a bigger opportunity on streamlining the
industry, however the challenges ahead are yet to be determined.
64 Al Azifah Mohd Safie, “Penderafan Dokumen Wasiat Islam Di Amanah Raya
Berhad: Analisis Menurut Perspektif Islam,” Jabatan Syariah Dan Undang-Undang
Akademi Pengajian Islam Universiti Malaya (2010),
https://doi.org/10.1093/occmed/kqq062.
65Laws of Malaysia Act 100, Trust Companies Act 1949.
66Samori et al., “Towards Managing the Beneficiaries Rights via Writing a Will.”
67 Adilah Mohd Sa’afie et al., “Pengendalian Pengurusan Produk Hibah Di Wasiyyah
Shoppe Berhad Dan As-Salihin Trustee Berhad,” 2018, 112–119.

260 IslamicEstate Planning in Malaysia: The Dilemma
Shari’ah Compliant Status
The IEP companies that exist nowadays proudly declare in their
official portal that their companies are Shari’ah compliant and mentioned
their Shari’ah advisors’ line up. In addition, as-Salihin aims to provide
all its services on estate planning in a manner based strictly on the
Shari’ah68
. Among others, the companies that claims there are Shari’ah
compliant entities including Wasiyyah Shoppe, Amanah Warisan Berhad
and MyAngkasa Amanah. Bank Negara Malaysia (the Bank) places
great importance in ensuring that the overall Islamic financial system
operates in accordance with Shari’ah principles. This is to be achieved
through the two-tier Shari’ah governance infrastructure comprising two
(2) vital components, which are a centralized Shari’ah advisory body at
the Bank and an internal Shari’ah Committee formed in each respective
Islamic financial institution (IFI)69. However, the IEP industry in
Malaysia did not have any kind of structure or regulation that perform the
function of supervising or monitoring the operation of the companies
whetherit is accordanceto Shari’ahprincipleor not. Thus, such
assertions made by the companies in the IEP industry are subject to
unknown validation body. As of latest development, each and every one
claims of Shari’ah compliant status made by the institutions are widely
used as their marketing strategy and competitive tools to attract potential
customers. The scholars and academic figures who appointed as Shari’ah
advisorsmay functionaccordingto the requirementstatedby the
companies, yet their roles and practices still subject to argument in term
of standardization and uniformity.
Knowledge on the Islamic Inheritance Concepts
In curbing the continual increase in unclaimed properties among
Muslims,it is high time to educateMuslims in Malaysiato fully
understand about the Islamic inheritance law or faraid70
. The researcher
did mention that understanding of the Muslims society in Malaysia is still
far behind and greater efforts are needed to increase the knowledge about
Islamic inheritance law. On the other hands, the early picture provided by
the quantitative data shows that a majority of the respondents (60.62%)
68Samori et al., “Towards Managing the Beneficiaries Rights via Writing a Will.”
69BNM, “Shari’ah Governance Framework Bank Negara Malaysia” (2010).
70 Abdul Nasir Zulkifli, Qais Ali Batiha, and Mustafa Moosa Qasim, “Design and
Development of M-Faraid: An Islamic Inheritance Mobile App,” Journal of Advanced
Research in Dynamical and Control Systems 10, no. 10 Special Issue (2018): 1569–
1575.

962, and Rusni HassanAzi Haslin Abdul Rahman
cited family disputes and disagreements as the reason that the transfer
processfalls through.The researchconductedin Felda Settlersin
Bentong indicate that a majority of these problems are caused by the
failure of the beneficiaries to agree on a solution to divide their portion of
the land71
. Therefore, a good understanding on the possible implication
and the benefit of the Islamic system supposedly being nurtured in the
beginning and assumed to prevent this kind of situation. Furthermore,
Muslim society have less understanding about Islamic inheritance laws,
despite from their background, profession or which sectors there are
from. There are also those Muslims who have a plan on their wealth
management, but it is not accordance with Islamic wealth distribution72
.
In relation to the scenario abovementioned, the awareness on IEP still the
most important elements whether the individual opting for Islamic wealth
distribution or leave the planning part unattended. The purpose to have
better understanding on Islamic inheritance concept and followed by
knowing about the essentialprocedureinvolved will reducethe
possibilities of misjudgment made by the Muslims towards individual
planning.
Beneficiaries Conduct
Pertaining to the attitude dilemma whereby among the reality is
those unresolvedinheritancescenarioscausedby the unnecessary
conduct of beneficiaries. It is pertaining human factor. Previous research
has been stating the same statement. The disagreements frequently cause
beneficiaries, who are often siblings, to feud among themselves for
ownership of the land73
. For instance, one of the major issues highlighted
on hibah in this paper is the dissatisfaction of the beneficiaries on the
distribution of properties74
. In addition, the negative personal attitude
displayed by the beneficiaries in a way interrupt the smooth process of
71 Zulkifli Mohamad, Johari Talib, and Ruzman Noor, “Issues of Land Inheritance from
FELDA Settlers’Perspective: A Case Study amongSettlersin Lurah Bilut,”
International Business Research Conference, 1998, 1–15.
72 Nurul Aein Abd Aziz et al., “A Study on Perception If Writing Wassiyah Among
Muslim in Malaysia,” Journal of Applied Environmental and Biological Sciences 7, no.
7 (2017): 147–151.
73 Mohamad, Talib, and Noor, “Issues of Land Inheritance from FELDA Settlers’
Perspective: A Case Study among Settlers in Lurah Bilut.”
74 Khairiah Ahmad et al., “Acceptance of Hibah as an Alternative Mechanism in
Muslims Asset Management,” SHS Web of Conferences 36, 2017, 1–5.

262 IslamicEstate Planning in Malaysia: The Dilemma
estate administration75
. The author viewed this scenario as one of the
causes and closely related with the knowledge among the beneficiaries,
limited understandingfollowed by the feelingsamongheirs and
additional opinions given by extended families members resulted in
major incidence that cause a chaotic scene. That is the experience of the
nowadays scenario when the IEP is applied in reality. Despite the level of
academic background and the financial status of the families, the disputes
still happening and affected the family relationship. In addition, on
certain cases, the heated discussion does not end at families meeting but
extendedto court casewhich consumestime and capital.Thus, in
avoiding further unnecessary beneficiaries conduct that may harmful to
the family dignity, a proper IEP should take place in the very beginning.
Conclusion
The barrier of the advancement of IEP in Malaysia found in this
study provide the highlights of the concerns existed in IEP in Malaysia
and it is adequate to determine the impacts on the significance in overall
situation.The findingsshow that the barrierappearedin specific
segments namely the authority, the service operator and the customer.
The combinations of this multiple barriers lead towards the slower
progress of IEP in Malaysia. The findings also draw attention to initiative
takenby the serviceoperatorin enrichingtheir governanceaspect
without regulatory enforcement. The author believes that due to little
progress in IEP, the acceptance of this kind of practices among Muslim
society may be affected and the intention to encourage the Muslims to
begin having proper estate planning will endure some hardship journey.
The proper IEP will lead to better asset utilization by the beneficiaries
and finally strengthen the Muslims economy in general. Furthermore,
this research will open-up the possibility of establishing or adaptation of
Shari’ah advisory framework which tailor to the IEP institutions.
75 Nasrul Muhammad Amrullah and Wan Noraini Mohd Salim, “Administration of
Estates in Malaysia: Determinant of Factors behind the Delay in the Distribution of the
Deceased’sAsset,”Journal of NusantaraStudies(JONUS) 3, no. 1 (2018):75,
https://doi.org/10.24200/jonus.vol3iss1pp75-86.

963, and Rusni HassanAzi Haslin Abdul Rahman
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