<![CDATA[Islamic inheritance law, through the farāʾiḍ system, provides legal certainty in the distribution of inheritance based on kinship and marital relationships. However, the transformation of contemporary Muslim family structures has highlighted the growing practice of caregiving for elderly parents, which has not yet been adequately recognized within the framework of Islamic inheritance law. This situation creates a gap between formal justice and substantive justice, as the social, economic, and emotional contributions of caregivers are not considered in the distribution of inherited assets. This study aims to analyze the limitations of Islamic inheritance law in accommodating caregiving contributions and to reconstruct its implementation through the perspective of Maqāṣid al-Sharīʿah. The study employs normative legal research using conceptual and Maqāṣid al-Sharīʿah approaches by examining the Qur'an, Hadith, classical Islamic jurisprudence, and contemporary literature on the ethics of care. The findings reveal that the primary issue does not lie in the farāʾiḍ provisions, which are qaṭʿī (definitive) in nature, but rather in the underutilization of Islamic legal instruments such as hibah (inter vivos gifts), waṣiyyah (bequests), waṣiyyah wājibah (obligatory bequests), and takhāruj (voluntary redistribution among heirs) to recognize caregivers' contributions. This study proposes a reconstruction of Islamic inheritance law based on the ethics of care by integrating birr al-wālidayn (filial piety), the ethics of care, and Maqāṣid al-Sharīʿah as a paradigm for implementing inheritance law. This reconstruction promotes substantive justice, family welfare, and the protection of human dignity while preserving the normative authority of the farāʾiḍ system.]]>
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