This qualitative study intended to entail human capital development element according to al-Ghazali. Literature review has been done throughout this study using primary and secondary sources and also obtaining opinion and approval from three experts in psychology and sufism. Researcher used the analytical content that is then categorized according to thematic method. Findings obtained concluded that there are three themes. First theme al-Ghazali concept of human capital development is further divided into three components. The first one being achieving balance between spiritual and physical development. Second component stressing that the spiritual component is further divided into four equally crucial parts namely; ruh, nafs, qalb and mind. Third component is mainly about relationship of mankind to Allah s.w.t that involves knowledge and relationship amongst mankind that involves deeds. Second theme entails the human capital development that puts Islam, Iman and Ihsan as the main key point in its framework. Even al-Ghazali himself established a stepwise methodology of this theme; mujahadah al-nafs, riyadah al-nafs with its peak being tazkiyah al-nafs. Last concept discussing about the spiritual values that contains the dichotomy of positive and negative values. The positive values is referring to the part in Ihya’ book namely the munjiyat (the ways to salvation) while the negative values are referred as muhlikat (the ways to perdition). It is the researcher interest for this al-Ghazali advancement of thoughts is being implemented in each and every human capital development models and modules as it is truly still relevant for today’s application.Keywords: Al-Ghazali, Values and Human Capital Development.

Introduction: Medical futility and advanced medical directive are related issues in end-of-life medical decisions that present challenge to doctors and patients in terminal condition and to doctors and family members of patients who are critically ill in the ICU. Materials and Methods: A qualitative study comprises of literature search and an in-depth interview of experts was carried out to determine the clinical situations in medical futility and the ethical considerations from the Islamic perspective that justify forgoing medical treatment and also the practice of advanced medical directives in the country. Results: In such scenarios, clinical data must be interpreted alongside patient values, as well as the physicians’ ethical commitments. From the Islamic perspective, doctors are the authorised person to diagnose medical futility and forgo medical treatment. Forgoing treatment is permissible as long as it conforms to the maqasid and qawaid al-shariah principles that guide the decision-making process. The practice of advanced medical directive is still at its infancy in this country. From the Islamic perspective, upon considering the maqasid and qawaid al-shariah principles, it should be permissible and its practice should be encouraged as it assists the doctors and the surrogate decision-maker to decide to the withdrawal of treatment. Conclusion: Ethical justification on medical futility conforms to the maqasid and qawaid al-shariah principles and forgoing medical treatment is permissible in Islam. Advanced medical directive assists in the decision-making of forgoing treatment in the presence of utility and thus its practice should be promoted.