Telaah Mauquf ‘Alaih Dalam Hukum Perwakafan

In Islamic economics it is known that waqf institution as an institution to help social prosperity. The Prophet himself initially initiated this institution in accordance with the Qur'an which invites to spend and devote something of value and love in order to attain the goodness and happiness of Allah (al-birr). Waqf is a mechanism of transfer of wealth from personal ownership to collective ownership and common interest. In principle, the purpose of waqf (mauquf 'alaih) is qurbat or close to Allah. This research is descriptive analysis, the writer presents all data about waqf. This study concludes that the scholar's debate on al-mauquf 'alaih affirms that the effort to determine targets and provisions of wakaf is very open. The reference is that the goal should be qurbah or al-birr (virtue) either according to the size of shari'ah or wakif is the underlying principle of any contemporary interpretation in empowering the use of wakaf.