FLEXIBILITY OF TAKHARUJ PRINCIPLE IN SOLVING THE INHERITANCE ISSUES

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1 International Journal of Civil Engineering and Technology (IJCIET) Volume 8, Issue 11, November 2017, pp , Article ID: IJCIET_08_11_087 Available online at ISSN Print: and ISSN Online: IAEME Publication Scopus Indexed FLEXIBILITY OF TAKHARUJ PRINCIPLE IN SOLVING THE INHERITANCE ISSUES Md Yazid Ahmad Department of Syariah, Faculty of Islamic Studies, Universiti Kebangsaan Malaysia, UKM Bangi, Selangor, Malaysia Ezad Azraai Jamsari (Corresponding Author) Department of Arabic Studies and Islamic Civilization, Faculty of Islamic Studies, Universiti Kebangsaan Malaysia, UKM Bangi, Selangor, Malaysia Badlihisham Mohd Nasir Faculty of Islamic Civilization, Universiti Teknologi Malaysia, UTM Skudai, Johor, Malaysia Aminudin Hehsen Faculty of Islamic Civilization, Universiti Teknologi Malaysia, UTM Skudai, Johor, Malaysia Wan Zulkifli Wan Hassan Pusat CITRA Universiti, Universiti Kebangsaan Malaysia, UKM Bangi, Selangor, Malaysia ABSTRACT The flexibility contained in Islamic inheritance law through the takharuj principle is less publicized as a significant approach in facing problems in Muslim inheritance distribution, specifically in Malaysia. The impact from not understanding the takharuj principle in Islamic inheritance law is the society s over-dependence on faraid which is exposed to constraints besetting distribution, at once inhibiting the smooth management for solutions. This situation contributes to an immense accumulated value of unclaimed inheritance property from year to year. Accordingly, the principle of takharuj in inheritance law needs to be implemented wisely and prudently in order that the goal of maintaining benefit and eliminating harm or loss may be accomplished. Research results show that the application of takharuj in solving distribution issues of Muslim inheritance is permissible in Shariah and enables dealing with various problems related to distribution, among them, the difficulty of physical division of property due to sharing by a large number of heirs, existing statutory constraints, increase in cost due to double registration and delay in settling of distribution due to negative attitude of beneficiries leading to munasakhat (complex editor@iaeme.com

2 Flexibility of Takharuj Principle in Solving the Inheritance Issues calculations in layered deaths) cases. Essentially, the principle of takharuj allows the rightful heirs the option and leeway to distribute property in the best manner consistent with Shariah and inheritance laws. Keywords: flexibility; Islamic inheritance law; takharuj; inheritance; society; Malaysia. Cite this Article: Md Yazid Ahmad, Ezad Azraai Jamsari, Badlihisham Mohd Nasir, Aminudin Hehsen and Wan Zulkifli Wan Hassan, Flexibility of Takharuj Principle in Solving the Inheritance Issues, International Journal of Civil Engineering and Technology, 8(11), 2017, pp INTRODUCTION Projection for the increase in Muslim population in Malaysia is very significant every year parallel with the prosperity and harmony enjoyed, nevertheless this situation also brings serious issues concerning apportionment and distribution of inheritance if there is no awareness and comprehensive understanding of Islamic law of inheritance. This anxiety is not unfounded as there are in Malaysia about 500,000 heirs in the Muslim society with frozen assets, who to date have not made any claims or settled distribution of inheritance (Raja Shahrir 2010). This issue was raised in Parliament in the year 2011 through the Twelfth Parliamentary Session, Fourth Term, First Meeting of the Senate. Datuk Dr. Siti Mashitah Ibrahim as Deputy Minister in the Prime Minister s Department reported that inheritance property of a total value of RM38.7 million estimated by Majlis Agama Islam Negeri (MAIN) for the whole country from the year 2009 has yet to be managed (Dewan Rakyat 2011). Until the year 2011, Deputy Finance Minister, Datuk Dr. Awang Adek Hussin estimated that a total value of about RM42 billion inheritance property were frozen upon failure of beneficiaries to settle distribution and are being kept by Amanah Raya Berhad (Public Trustees Limited) pending distribution (Hakimi 2011). For this reason, in the year 2012, this increasingly serious issue was raised again in the Twelfth Parliamentary Session, Fifth Term, Third Meeting of the Senate. Datuk Liew Vui Keong as Deputy Minister in the Prime Minister s Department explained the position of frozen inheritance property valued at RM45 billion, most of which are owned by Muslims, by stating that although there are no precise statistics, he nevertheless does not reject the need to expedite applications for administration of inheritance. This is to avoid more complex problems as a result of delay in governance of assets and liabilities of deceased persons, and the negative socio-economic impact on Malaysians (Dewan Rakyat 2012). The polemics continue even to the present when Deputy Minister of Natural Resources and Environment, Datuk Ir. Hamim Samuri explained from the records of the Department of Director-General of Federal Land and Mines (JKPTG) through the Estate Distribution Section (BPP) under his Ministry, that the total value of unclaimed estate is about RM60 billion since Malaysia achieved independence until now (Anon 2016). This phenomenon is the consequence from several factors, such as the attitude of heirs (Ahmad & Laluddin 2010), legal constraints (Ahmad & Ibrahim 2002; Noraini et al. 2013), conflict of jurisdiction between civil and Syariah courts (Ahmad & Ibrahim 2008) and unavoidable weakness of governance (Zulkafli & Ahmad 2016) and so on. In this regard, discussion in this research is to view a different dimension within Islamic law of inheritance which leads to flexibility through the concept of takharuj as an alternative approach in dealing with the problem of Muslim inheritance in Malaysia. Essentially, takharuj is part and parcel of faraid law itself because withdrawal and surrender from editor@iaeme.com

3 Md Yazid Ahmad, Ezad Azraai Jamsari, Badlihisham Mohd Nasir, Aminudin Hehsen and Wan Zulkifli Wan Hassan inheritance is within the limits of rights and apportionment prescribed by Shariah (al-qadumi, 2010) and takes a variety of forms with its own method of calculation (Ahmad & Laluddin 2010). It gives the option and conducive space for rightful heirs to distribute property in the best possible manner. Therefore, we need to holistically and comprehensively understand Islamic inheritance, unrestricted to only a certain angle, and implement it wisely in order to preserve the bond of silaturrahim (bond of friendship or kinship) among heirs (Ahmad, Isa & Omar 2014). Studies relating to the greatness and excellence of Islamic studies generally and Islamic history and civilization particularly are also assayed by local scholars, covering various issues such as discussion of Islamic history in India by Ibn al-athir (Ashari, Nor & Jamsari 2013), al-salawi s records of the Marinid military from the point of war (Jamsari et al. 2012), al- Ghazali s views on family development (Sulaiman, Jamsari & Noh 2014), Ibn Firnas s contribution to aviation technology (Jamsari et al. 2013), Reinhart Dozy s bio-bibliographical aspect (Jamsari & Talib 2014; Jamsari et al. 2014), strategic leadership of Sultan Muhammad al-fatih (Jamsari, Isa & Ashari 2014), concept of knowledge according to Syed Sheikh Ahmad al-hadi (Sulaiman, Jamsari & Talib 2016), as well as the scholarship of Sheikh Muhammad Rif at in the science of tarannum (Abdullah et al. 2014), astrolabe as portal to the universe, inventions across civilizations, multipurpose astrofiqh instrument, functions in sloving astrofiqh issues and general similarities of Malaysian observatories (Safiai et al. 2017; Safiai et al. 2016; Ibrahim, Safiai & Jamsari 2015; Safiai, Jamsari & Ibrahim 2014), the approach of knowledge transfer in deriving Shafi ite hukum (Wan Hassan et al. 2015), as well as the purification of historical facts in selected Malay novels (Kamaruzaman et al. 2017). 2. BASIC FRAMEWORK OF TAKHARUJ PRINCIPLE Terminology-wise, Abu Zuhrah (1923) defined takharuj as an act of compromise by heirs according to a certain value as consideration for withdrawal of inheritance rights which may involve all or only a number of heirs to an inheritance. In addition, al-sabuni (1995) stated that takharuj occurs when one of the heirs withdraws from the inheritance and declines his share by replacement with another property from a tarikah or other property and this matter is allowed by Shariah. Similarly, if he surrenders all his share to other heirs and does not take anything from the inheritance (waives his right of inheritance). Besides that, takharuj also means peaceful settlement or consensus of all or a number of the heirs (Khidir 2006) to take out a number of rightful heirs from inheritance distribution by replacing with certain other property whether from the same inheritance property or some other property (not inheritance) ( Abd Jabir 1999; al-zuhayli 1985). Thus, from the above definitions put forward, it can be summarized that takharuj is the peaceful settlement or consensus of heirs that one of or a number of them are taken out from or a certain heir voluntarily withdraws from accepting his or their share in the inheritance as apportioned by faraid (Md Yazid & Wawan 2014), whether a part or the whole by giving the share to other heir or heirs. The act of withdrawal whether through peaceful settlement or consensus or volunteering is done without reward or with certain reward taken from the inheritance or other property (not inheritance) of heirs who receive the share. Based on opinions held by Khudari (1966) and al-hasari (1992), there are three methods of takharuj usually applied, firstly, takharuj which occurs between two heirs. By this method, an heir does takharuj only for another rightful heir, for example, heir A withdraws from taking his share of inheritance and surrenders it to the other heir for a certain agreed consideration editor@iaeme.com

4 Flexibility of Takharuj Principle in Solving the Inheritance Issues By the second method, takharuj is done by heir A to withdraw himself from his share of inheritance for a certain consideration from the inheritance of other rightful heirs. For instance, all his share in another inheritance is surrendered to the other righful heirs for consideration of a house from the inheritance. Hence, the house becomes the possession of A alone and his share of the other inheritance will be divided among the other heirs according to the value of respective portions under faraid (Khudari 1966; al-hasari 1992). By the third method, rightful heirs to an inheritance consensually pay an heir who does takharuj (withdraws) in another property not of the first inheritance. The payment may be equal from among them or according to their shares under faraid or at an agreed rate. After that, the share of the heir who does the takharuj will be divided among them equally or according to faraid or according to the value of the payment contributed by each of them (Khudari 1966; al-hasari 1992). 3. FLEXIBILITY IN THE TAKHARUJ PRINCIPLE FOR INHERITANCE PROBLEM IN MALAYSIA In dealing with Muslim inheritance problem, the shariah actually does not rigidly confine property owners to depend strictly on faraid stated in Ayat al-mawarith in al-qur an al- Karim, Surah al-nisa verses 11, 12, and 176 (Ahmad, Isa & Omar 2014). In fact, Shariah through inheritance law offers a mechanism of significant flexibility through the principle of takharuj which may solve distribution of inheritance speedily and smoothly. This is in accordance with the goal of achieving justice and safeguarding the benefit or interest (maslahah) of all rightful heirs (Laluddin et al ). In Malaysian Malay practice, the term which is almost synonymous with takharuj is muafakat (consensus) (Ahmad 2017) which means of one mind, of one word, something agreed and consultation to achieve an agreement (Kamus Dewan 1996). Hence, we need to see the uniqueness of Islamic inheritance law holistically and from various dimensions. It is thus clear that besides distribution of inheritance according to faraid determination of apportionment, takharuj is an alternative practical solution though less publicized for its flexibility. This situation is due to the deeply attached perception and firm adherence of the majority of Muslim society in Malaysia to faraid as the only system for the purpose of inheritance distribution (Muhammad Ridhwan et al. 2014) and is mandatory for physical distribution according to faraid apportionment (Ali & Ahmad 2013). Essentially, the takharuj mechanism in Islamic inheritance law gives the opportunity for rightful beneficiaries/heirs to choose the best solution in inheritance distribution so that the bond of brotherhood (ukhuwwah) among them continues to be preserved. This indirectly nourishes the elements of sulh, syura and redha (peaceful settlement through guided consultation and mutual consession) contained in the takharuj mechanism which are positive values in Islam (Ahmad & Laluddin 2010). Distribution other than by faraid is allowed provided all beneficiaries agree to it based on Section 16, Small Estate (Distribution) Act Flexibility in Islamic inheritance law through the application of the takharuj concept is one of the effective modes in settling the issue of problematic cases in Muslim inheritance distribution in Malaysia. Among the issues which fetter distribution of inheritance are the following: 3.1 Complicated Physical Distribution of Property due to Sharing by Large Number of Beneficiaries Difficulty arises in physical distribution of inheritance in the form of small property or unmoveables if the number of rightful beneficiaries or heirs is large. In some situations, the type and form as well as width of inheritance need to be taken into account due to the effect of division which makes uneconomical to physically divide according to faraid, that is, in editor@iaeme.com

5 Md Yazid Ahmad, Ezad Azraai Jamsari, Badlihisham Mohd Nasir, Aminudin Hehsen and Wan Zulkifli Wan Hassan multiple ownership of a piece of land, division of inheritance into small portions so as to make the property less valuable or a small piece of land which has too many owners so that it becomes difficult to develop the land (Mohd Ridzuan 2008; Sulong & Taha 2016) or subdivision into smaller lots diminishes its value so that it becomes unsuitable for development (Nasrul Hisyam & Norazila 2014). Hence, rightful beneficiaries/heirs need to be wise in distribution of inheritance. Besides that, this will lead to other problems such as administrative matters, including changing names and payment of property tax (Mohd Ridzuan 2008). This situation became more complicated with the legal provision in section 348, National Land Code 1965 which enables registration by many nominees on inheritance property as landowners in one title deed/grant, at once enabling transactions to be done on the land by them (Rusnadewi & Noor Inayah 2015). Later, upon amendment of provision section 136 (1)(f)(i), National Land Code 1965 through Act 1333, which allows subdivison of alienated land under the agricultural category of less than 2/5 hectares in size and applications for subdivision may be applied by any landowner without the agreement of the joint landowners (KPTG Circular, Section 11, Number 7, 2009), also contributed toward small lots alienation in a piece of land owned by many beneficiaries which causes the inheritance value to be low, uneconomical and cannot be developed or commercialized. This phenomenon will make it difficult for all parties involved if the principle of takharuj were not applied. It would result in impeded and unsmooth distribution. Accordingly, the flexibility of takharuj principle is needed to settle the matter by way of certain agreed consideration to the beneficiaries who withdraw from their portions or by exchange with the share of the inheritance of the offeror of another property which has equivalent value (if any) or even by compromise in withdrawal without any consideration. Rightful beneficiaries/heirs involved may also by consensus use the method most suitable to distribute the inheritance among them by avoiding physical distribution which would not benefit anyone. 3.2 Statutory Obstacles Make Inheritance Distribution Difficult One of the issues which impedes or makes distribution of inheritance difficult are the legal constraints which certain beneficiaries face, at once failing to achieve the original goal of faraid distribution. This situation makes it appropriate to use the takharuj mechanism as a proactive step in resolving the problem. Among these legal constraints are certain provisions in the Land (Group Settlement Areas) Act 1960 (Act 530) which make difficult distribution of FELDA inheritance among Muslims rightful owners after the demise of settlers. One of these provisions is section 4(2) of the Act which enables land under this Act to be alienated and jointly owned by not more than two owners for the purpose of enabling the wife, former wife or next of kin to the settler to be entered in the village holding as joint-holders or co-owners. This limitation to two beneficiaries excludes many other rightful beneficiaries from being registered in the title deed. Other than that, section 15 of the said Act states that land under the Act may not at any time be sub-divided or partitioned, or leased out wholly or partly, at once directly affecting physical distribution through faraid system. Hence, flexibility in the application of takharuj may be seen in the inheritance trial process at the Estate Distribution Section (BPP), Department of Director-General of Land and Mines (KPTG) in determining only two, out the many rightful beneficiaries, who will take over land ownership of the deceased. At this stage, the process of meetings and discussions as well as of peaceful settlement (sulh) will take place until agreement is reached on the two beneficiaries who will take over land ownership to be registered in Register of Holding (Daftar Pegangan). If there is no agreement reached, trial will be postponed to another suitable date and the editor@iaeme.com

6 Flexibility of Takharuj Principle in Solving the Inheritance Issues takharuj principle will still be applied so that parties involved are given a second chance to consult and reach accord. Too many lands are neglected and not used or cultivated, a situation of great loss for the country (Nor Liana & Sanep 2014) and one of the main contributors for this situation is family dispute and lack of consensus among beneficiaries resulting in the failed transfer process of land title to the deceased s rightful heirs. As for the Letter of Administration, it will be issued to any beneficiary based on agreement of all beneficiaries and judgement of the Land Administrator (KPTG Circular, No. 12/2009). However, if there is still no consensus, the Land Administrator may appoint an Administrator for the inheritance and register him in the land grant/deed, and the responsibility of the Administrator is to manage the land and collect its revenue for distribution among the beneficiaries according to faraid or their agreement (Wan Abdul Halim 2009) based on takharuj principle. Sale of FELDA land will only be an act of last resort implemented through an order of sale by tender by the Land Administrator and the sale revenue will be distributed to rightful beneficiaries according to apportionment by faraid or equally by agreement (Nasrul Hisyam & Norazila 2014) or as agreed by consensus among them based on takharuj principle. Besides that, constraints are also found in the Malay Reservation Enactment 1933, also known as Malay Reservation Enctment (FMS Cap 142) which excludes rightful beneficiaries/heirs who are not under the Melayu (Malay) category as provided in States Malay Reserve Enactments (eg; Chinese Muslim etc.) even though they are entitled according to Islamic inheritance law. The flexibility in takharuj principle may be applied to deal with this issue so that all beneficiaries will get appropriate justice. The definition of the word Malay in Article 160 (2) of the Federal Constitution is deemed to be loose as compared to the Malay definition in the Malay Reservation Enactments which is more stringent. Since it was enacted according to Article 89(6) of the Federal Constitution, it is however superseded by the definition of Malay in the Malay Reservation Enactments of the states which must be followed. Hence, the transfer of ownership title to eligible beneficiaries/heirs who are not categorised as Malay as defined in the provisions of the Malay Reservation Enactments of the states cannot be realised, even though they are the rightful owners according to the Islamic inheritance law thus denying them justice. In dealing with this issue, the flexibility contained in the takharuj principle is perceived as having a role in helping to restore justice to marginalised parties through mushawarah (discussion) in a good manner, that is by exchanging the share of the excluded rightful beneficiary/heir not categorised as Malay, with payment of an agreed consideration or replacement with another land (if any) not subject to the jurisdiction of the Malay Reservation Enactment concerned. Thus, the wisdom in Islamic law of inheritance as a mercy for the whole of mankind may be achieved. Constraints for moveables such as motor vehicles as contained in section 11, Road Transport Act 1987 (Act 333) may also lead to an issue in distribution of inheritance because the provision specifies the name of only one beneficiary may be registered as a new owner. hence, the takharuj principle is very practical to be applied through withdrawal of other rightful beneficiaries from their share of inheritance for a certain payment or a replacement with some other property or even voluntary withdrawal without any consideration or compensation editor@iaeme.com

7 Md Yazid Ahmad, Ezad Azraai Jamsari, Badlihisham Mohd Nasir, Aminudin Hehsen and Wan Zulkifli Wan Hassan 3.3 Negative Attitude of Beneficiaries in Inheritance Distribution The issue of beneficiaries negative attitude is a factor which contributes to delay in settling inheritance distribution. Negative attitudes such as dispute and contention among beneficiaries of the deceased (Wan Abdul Halim 2006), lack of understanding of the true concept of inheritance in Islam (Ahmad & Laluddin 2010), indifference to wealth management and planning after death (Noraini et al. 2012), negligence and selfishness (Wan Abdul Halim 2006), taking the matter lightly and over-reliance on certain parties (Rusnadewi & Nur Inayah 2015) will cause difficulty and complicate distribution of inheritance, indirectly causing delay in the matter. The issue of beneficiaries negative attitude contributes to the increased value of unclaimed inheritance property, due to delay or failure to settle, reaching an estimated value of RM60 billion as of the year 2016 (Anon 2016). Moreover, if this situation is not dealt with promptly by the beneficiaries, the implication will be an increase in cases of layered death or munasakhat which is indeed complex to settle. Hence, the most practical solution is by applying flexibility through the takharuj principle. Wan Saifuldin (2010) in his research findings explained that the majority of munasakhat cases or complex cases of layered deaths in the disrict of Kuala Trengganu were ultimately settled through the takharuj principle. 3.4 Increased Cost of Registration In continuation from that, there are other main problems among them, double payments of registration for managing of inheritance distribution among Muslims which involve time and cost (Noraini et al. 2012). Thus, beneficiaries will pay twice for the process if they decide to go by faraid distribution, the first payment after the order for distribution at the Estate Distribution Section (BPP), and the second payment is for change of name and ownership, specifically for certain beneficiaries. This indirectly burdens the beneficiaries. In contrast, the situation would be different if beneficiaries agree to distribution based on takharuj principle as payment is only once after the order for distribution is obtained at the BPP. Then they may directly register their names and ownership as decided by applying takharuj, through the said order at the Land Office without any payment. Therefore, the above analysis highlights the flexibility of settling distribution by takharuj to the rightful beneficiaries involved because it benefits them in terms of reduced cost and time in managing the matter. 4. INCLINATION TO APPLY TAKHARUJ PRINCIPLE IN INHERITANCE DISTRIBUTION For the reasons above, there is a strong inclination for beneficiaries to apply the takharuj principle in settling inheritance issue, as it is easier to distribute, avoids delay with its implication of loss, particularly in terms of cost and time, and strengthens kinship ties among beneficiaries. This has been proven in some states, where the percentage of those who chose to apply takharuj was more than those who applied for faraid calculation to settle inheritance distribution. Mohd Khairul Anwar (2001) stated that in Pahang, 73.6% of respondents applied takharuj principle in the matter of inheritance distribution because it is enabled faster settlement while at the same time strengthened kinship ties among beneficiaries, while in Kuala Terengganu, 53.7% of respondents chose to apply the takharuj principle over the others to enable a faster and smoother process of inheritance distribution (Ali & Ahmad 2013). Mohd Lutfi (2012) in his study summarised that respondents in the district of Pasir Mas, Kelantan were inclined to choose the takharuj method because it was easier to distribute (99%), the process of distribution was faster (98.5%) in addition to strengthening ties of editor@iaeme.com

8 Flexibility of Takharuj Principle in Solving the Inheritance Issues affection among them (86.3%). Moreover, the flexibility of the takharuj principle made its application a necessity, specifically for less fortunate and needy beneficiaries compared to other rightful beneficiaries. Similarly, in a study regarding the Muslim society s perspective at Felda Taib Andak, Johor, the majority of respondents, 77.5%, agreed that if beneficiaries had already become wealthy, they would willingly withdraw from their share or ownership of FELDA inheritance in favour of poor and underprivileged beneficiaries (Nasrul Hisyam & Norazila 2014). From the research findings above, it can be deduced that this inclination to choose the takharuj principle is influenced by the beneficiaries own assessment that matters of inheritance distribution may be settled or distribution may be faster, cost-saving and time effecient as well as conducive to strengthening of kinship ties, especially by withdrawal in favour of underprivileged beneficiaries among them. In line with this, institutions such as Small Estate Distribution Unit (UPPK), Department of Director-General of Land and Mines (KPTG) and the Shariah Court should take the responsibility of charting a pro-active initiative to educate and disseminate the significance of the takhruj principle to the Muslim society in Malaysia in order to expedite solving the problem of inheriatance distribution, simultaneously addressing the socio-economic problem consequent from delay in managing it. 5. CONCLUSION The takharuj principle is provided within the framework of Islamic inheritance law as a practical alternative in order to settle the issue of inheritance distribution cases among Muslims, specifically in Malaysia. It is an important component in Islamic inheritance law because withdrawal or surrender of a beneficiary s share must be within the prescribed limits and rates. The takharuj principle offers conducive space for beneficiaries to obtain the best solution in inheritance distribution in order to safeguard the maslahah (interest) and rights of beneficiaries entitled to inheritance. The flexibility of the takharuj principle as an effective solution to the problem of Muslim inheritance distribution in Malaysia may be applied in matters relating to difficulty in physical distribution of real estate due to a large number of beneficiaries, difficulty due to existing statutory constraints, increased cost of double registration and delay in settlement due to the negative attitude of beneficiaries leading to munasakhat cases. Therefore, if the takharuj principle may be translated as a significant approach in settling the problem of inheritance at institutions responsible in managing and administering Muslim inheritance nation-wide in Malaysia, specifically Estate Distribution Section (BPP), Department of Director General Lands and Mines (JKPTG), then it will not only reduce the total value of unclaimed Muslim real estate which is increasing from year to year, but also avoids injustice and victimization of rightful beneficiaries. ACKNOWLEDGEMENT This study is funded by the Fundamental Research Grant Scheme (FRGS/1/2013/SSI03/1), Ministry of Higher Education Malaysia, the Research Group of the Nasrid Studies (GUP ), UKM; the Research Group of Arabic Culture and Islamic Civilization (KUKAPI, DPP ) UKM; and the Research Group of West Asian Studies (AKRAB, DPP ) editor@iaeme.com

9 Md Yazid Ahmad, Ezad Azraai Jamsari, Badlihisham Mohd Nasir, Aminudin Hehsen and Wan Zulkifli Wan Hassan REFERENCES [1] Abd al-jabir, Ibrahim Muhammad Taysir al-mawarith. Beirut: Dar al-wafa. [2] Abdullah, W.H.W., Sakat, A.A., Mohamad, S. & Jamsari, E.A Meaning-based tarannum: Preliminary research on uslub qira ah of Sheikh Muhammad Rif at ( ). Middle-East Journal of Scientific Research 20(12): [3] Abu Zuhrah, Muhammad ibn Ahmad Ahkam al-tarikah wa al-mawarith. Cairo: Dar al-fikri al- Arabi. [4] Ahmad, M.Y. & Ibrahim, I.A Amalan penamaan harta orang Islam di Malaysia: Satu tinjauan ringkas menurut Syariah Islamiah [The Muslim practice of nomination for property in Malaysia: A brief overview according to Islamic law]. Jurnal Pengajian Umum 3(1): Retrieved from [5] Ahmad, M.Y. & Ibrahim, I.A Bidang kuasa Mahkamah Syariah dalam kes tuntutan harta orang Islam di Malaysia. Islamiyyat: The International Journal of Islamic Studies 30: Retrieved from [6] Ahmad, M.Y. & Laluddin, H Pengurusan harta pusaka: Permasalahan sikap masyarakat Islam di Malaysia dan penyelesaiannya menurut perspektif Islam [Inheritance management: Attitude issue of Muslim society in Malaysia and its solution according to Islamic perspective]. Shariah Law Reports, 4 ShLR (October to December): [7] Ahmad, M.Y., Isa, N.Y. & Omar, A.F Analysis of heir pre-investigation mechanism: According to Shari ah perspective. Mediterranean Journal of Social Sciences 5(29 Special Issue): [8] Ahmad, M.Y Practice of muafakat and application of takharuj in inheritance distribution according to Muslim inheritance law perspective (in Malay). Islamiyyat: The International Journal of Islamic Studies 39(1). Retrieved from [9] Akta Tanah (Rezab Melayu) (Pindaan) 1996 [Land Act (Malay Reservation) (Amendment) 1996]. Warta Kerajaan 25(8). [10] Akta Pengangkutan Jalan 1987 (Akta 333) [Road Transport Act 1987 (Act 333)]. [11] Akta Tanah (Kawasan Penempatan Berkelompok) 1960 (Akta 530) [Deed Land Act (Group Settlement Areas) 1960 (Act 530)]. [12] Akta Harta Pusaka Kecil (Pembahagian) 1955 (Akta 98) [Small Estate (Distribution) Act 1955 (Act 98)]. [13] Ali, W.N.W.M. & Ahmad, M.Y The mechanism of application for takharuj in distribution of small heirloom estate in Kuala Terengganu (in Malay). Islamiyyat: The International Journal of Islamic Studies 35(2): Retrieved from [14] Anon RM60 Bilion harta pusaka belum dituntut [RM60 billion of unclaimed inheritance]. 31 January. Retrieved from [15] Ashari, M.Z.A.H., Nor, M.R.M. & Jamsari, E.A Perbahasan sejarah Islam di India dalam al-kamil fi al-tarikh karya Ibn al-athir [Debate on Islamic history in India in al- Kamil fi al-tarikh by Ibn al-athir]. Islamiyyat: The International Journal of Islamic Studies 35(2): [16] Dewan Rakyat Bil. 20, 7 April. [17] Dewan Rakyat Bil. 28, 20 Disember. [18] al-hasari, Ahmad al-tarikat wa al-wasaya wa al-qadaya al-muta alliqah bihima fi al-fiqh al-islami al-muqaran. Beirut: Dar al-jayl. [19] Hakimi Ismail Harta pusaka RM 42 billion dibeku [RM42 billion frozen inheritance]. Utusan Malaysia, 29 Jun. Retrieved from editor@iaeme.com

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