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A waqf, also spelled wakf, ((アラビア語:وقف), pronounced (:ˈwɑqf); ''plural'' (アラビア語:أوقاف), ''awqāf''; (トルコ語:vakıf), (ウルドゥー語:وقف)〔Hisham Yaacob, 2006, Waqf Accounting in Malaysian State Islamic Religious Institutions: The Case of Federal Territory SIRC, unpublished Master dissertation, International Islamic University Malaysia.〕), or ''mortmain'' property, is, under the context of 'sadaqah', an inalienable religious endowment in Islamic law, typically donating a building or plot of land or even cash for Muslim religious or charitable purposes with no intention of reclaiming the assets. The donated assets may be held by a charitable trust. The grant is known as ''mushrut-ul-khidmat'', while a person making such dedication is known as ''wakif''.〔(Introduction ) Tamil Nadu Wakf Board website.〕 In Ottoman Turkish law, and later under the British Mandate of Palestine, the ''waqf'' was defined as usufruct State land (or property) of which the State revenues are assured to pious foundations.〔''A Survey of Palestine'' (Prepared in December 1945 and January 1946 for the information of the Anglo-American Committee of Inquiry), chapter 8, section 1, British Mandate Government of Palestine: Jerusalem 1946, pp. 226–228〕 Although based on several hadiths and presenting elements similar to practices from pre-Islamic cultures, it seems that the specific full-fledged Islamic legal form of endowment called ''waqf'' dates from the 9th century CE (see paragraph "History and location"). ==Definitions== The term waqf literally means "confinement and prohibition" or causing a thing to stop or stand still.〔Hassan (1984) as cited in HS Nahar and H Yaacob, 2011, Accountability in the Sacred Context: The case of management, accounting and reporting of a Malaysian cash awqaf institution, Journal of Islamic Accounting and Business Research, Vol. 2, No. 2, pp. 87–113.〕 The legal meaning of Waqf according to Imam Abu Hanifa, is the detention of a specific thing in the ownership of waqf and the devoting of its profit or products "in charity of poors or other good objects". Imam Abu Yusuf and Muhammad say: Waqf signifies the extinction of the waqif's ownership in the thing dedicated and detention of all the thing in the implied ownership of God, in such a manner that its profits may revert to or be applied "for the benefit of Mankind". Bahaeddin Yediyıldız defines the waqf as a system which comprises three elements: ''hayrat'', ''akarat'' and ''waqf''. Hayrat, the plural form of ''hayr'', means “goodnesses” and refers to the motivational factor behind vakıf organization; ''akarat'' refers to corpus and literally means ”real estates” implying revenue-generating sources, such as markets (''bedesten''s, ''arasta''s, ''han''s, etc.), land, baths; and waqf, in its narrow sense, is the institution(s) providing services as committed in the vakıf deed such as ''madrasa''s, public kitchens (''imarets''), ''karwansaray''s, mosques, libraries, etc. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Waqf」の詳細全文を読む スポンサード リンク
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