<![CDATA[Qard is one of the tabarru’ contracts that plays an important role in the Islamic system of muamalah (Islamic transactions). This contract aims to provide assistance to those in need without expecting any profit or financial return. In the development of Islamic law, scholars from different schools of jurisprudence have held diverse views regarding the definition, pillars (arkan), conditions, subject matter of the contract, and legal consequences of qard. This study aims to analyze the concept of qard from the perspective of comparative Islamic jurisprudence (fiqh muqaran) by comparing the opinions of the Hanafi, Maliki, Shafi‘i, and Hanbali schools. The research employs a library research method with a comparative approach. The findings indicate that the existence of qard demonstrates that Islam not only regulates commercial aspects of muamalah but also places significant emphasis on humanitarian values and social welfare. All schools of jurisprudence agree on the permissibility of qard as a form of mutual assistance; however, differences arise in technical aspects such as ownership of the qard object, repayment through equivalent goods or equivalent value, and the legal status of additional payments in debt settlement. These differences reflect the flexibility of Islamic law in addressing societal needs without neglecting theprinciples of justice and public welfare (maslahah). The concept of qard continues to maintain strong relevance in contemporary Islamic economic practices’. Keywords: Qard, Comparative Fiqh (Fiqh Muqaran), Tabarru’ Contract, Schools of Islamic Jurisprudence, Islamic Muamalah.]]>
