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Islamic Waqf (Endowments): Concepts, Pillars and Types; Family and Public Waqf; Beneficiaries, Assets and Trustees; Scriptural Basis, History and Links to the English Trust

Published by a LexisNexis Private Client expert

Practice notes

This Practice Note has been created in collaboration with Shafaq Sadiq of Wedlake Bell. In Islam, the ethic of ‘giving and helping’ lies at the heart of faith, as such acts greatly please Allah Subhanahu Wa Ta'ala (swt—the most glorified, the most high). The Islamic institution known as the ‘Waqf’ enables the dedication of wealth and is regarded as a very noble practice encouraged by Islamic law.

for charitable or religious purposes;
and as a means of family wealth management, offering financial stability to the donor’s family during their lifetime or after their death.

Waqf

The core idea of Waqf is sustainability, ensuring a continuing charitable endowment. The term derives from the Arabic ‘Waqafa’, meaning to halt or hold; in essence, ownership ceases by transferring the property wholly to Allah swt. Waqf is a distinctive instrument within Islam.

There is no specific verse in the Quran that sets out the concept of Waqf; however, there are numerous verses in the Quran highlighting the rewards for spending for the pleasure of Allah swt, including the phrase: ‘The example of those who spend their wealth in the cause of’...

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Shafaq Sadiq

Wedlake Bell

Shafaq Sadiq is a Tax and Trust Manager within the private client practice at Wedlake Bell LLP. Shafaq deals with a wide range of onshore and offshore trust compliance matters. She is also involved with trust formation and reorganisations. Shafaq work covers income tax, capital gains and inheritance tax matters for both UK and non-UK domiciled individuals. Shafaq is passionate about traditional Islamic disciplines and their practical application. Shafaq has a special interest in Sharia compliant succession planning....

Web page updated on 21/05/2026

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