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Management and administration of mosques in Malaysia are under the jurisdiction of the States Islamic Religious Council (SIRC) whereas management and administration of the mosque economy and finance are run by committee members of the mosque under the supervision of the SIRC. There are mosques which have strong economic resources generated by the results of endowment assets such as land, buildings and equipment on hire, as well as the collection of special funds and general fund such as Friday weekly collection. However, in managing the funds raised by the mosques which sometimes accumulate hundreds of thousands of dollars, there is no specific shariah-based guideline to be followed by the mosque administration. This has resulted in the mosques high value funds being frozen and not generated accordingly. Therefore, the main objective of this study was to analyze the fatwas issued by fatwa bodies either in ( Malaysia ) and foreign ( Brunei ) on matters related to the management of income and expenditure of the funds of the mosque. These guidelines will facilitate the management of the mosque to properly administer and manage the funds which have been collected. This article is a part of the research findings related to economic and financial management of mosques in the district of Hulu Langat, Selangor. Keywords: Mosque, fatwa, endowment, economy, management Abstrak Pengurusan dan pentadbiran masjid di Malaysia adalah terletak di bawah bidang kuasa Majlis Agama Islam Negeri-Negeri (MAIN). Manakala pengurusan dan pentadbiran ekonomi dan kewangan masjid- masjid diurus oleh ahli jawankuasa masjid di bawah seliaan MAIN. Terdapat masjid-masjid yang mempunyai sumber ekonomi yang kukuh yang dijana oleh hasil aset-aset wakaf seperti tanah, bangunan dan peralatan yang disewakan selain kutipan tabung-tabung khas dan am seperti tabung hari Jumaat. Namun di dalam menguruskan dana-dana masjid yang adakalanya mencecah ratusan ribu ringgit, tidak terdapat garis panduan khas Shariah untuk diikuti oleh pihak pentadbiran masjid. Ini telah menyebabkan terdapat dana-dana masjid yang bernilai tinggi beku tidak dijana dengan sebaiknya. Justeru, objektif utama kajian ini ialah untuk menganalisa fatwa-fatwa yang dikeluarkan oleh badan- badan fatwa samada di dalam (Malaysia) dan luar negara (Brunei) tentang perkara-perkara yang berkaitan dengan pengurusan pendapatan dan perbelanjaan dana-dana masjid. Dengan adanya garis panduan tersebut akan memudahkan pihak pengurusan masjid mentadbir dan mengurus dana-dana yang diperolehi. Artikel ini adalah sebahagian dari hasil penyelidikan yang dijalankan berkaitan pengurusan ekonomi dan kewangan masjid-masjid di Daerah Hulu Langat, Selangor. Kata Kunci: Masjid, fatwa, wakaf, ekonomi, pengurusan