Waqf is an almsgiving finger whose practice continues to benefit, and is declared valid if it meets the requirements and pillars such as: wakif, mauqufbih, mauquf'alaih and sighat. The opinion of Imam Abu Hanifah regarding the policy will waqf in the form of insured money is allowed by investing in mudaraba and waqf for movable objects is allowed as long as it has become a habit ('urf), in contrast to the opinion of Imam Shafi'I, waqf the will of the policy is that waqf must not be hung (ta 'liq) and waqf such as dinar and dirham (money) will disappear by being spent and it is difficult to preserve their essence, so it is not allowed. And in accordance with the implementation of the two opinions of Imam Abu Hanifah and Imam Syafi'I in accordance with the existing practice using the tarjih Al-Jam'u wat taufiq (compromise) approach, it can be taken a middle way by looking at the problems in society today, then more inclined to follow the opinion of Imam Abu Hanifah. Because cash waqf is appropriate if it is implemented in Indonesia, seeing that now a lot of land is used to make buildings, it is more appropriate to use cash waqf
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