Wiṣāyah dan Amanah: Analisis Perbandingan Undang-Undang Syariah dan Sivil dalam Perancangan Harta Pusaka 159 adat melayu semenjak kedatangan Islam ke Tanah Melayu. 5 Namun dalam artikel ini, kajian akan memfokuskan kepada dua instrumen pengamanahan yang dipraktikkan di Malaysia iaitu wiṣāyah dan amanah. Wiṣāyah adalah salah satu instrumen amanah dalam Islam yang mempunyai sandaran hukum tersendiri. Manakala amanah adalah instrumen perancangan harta pusaka yang tertakluk di bawah statut undang-undang sivil. 6 Kedua-dua instrumen pengamanahan ini dipraktikkan oleh masyarakat Muslim di Malaysia dalam melindungi hak-hak dan kepentingan benefisiari bawah umur. Kedua-duanya mempunyai kesan yang signifikan dalam menunaikan hasrat pewasiat dan ianya dijamin dalam perlembagaan Malaysia. Justeru, konsep pelaksanaan kedua-dua instrumen pengamanahan ini perlu dianalisis untuk melihat sejauh manakah persamaan dan perbezaan di antara keduanya dalam pengurusan harta pusaka. Konsep amanah sivil yang kini dipraktikkan secara meluas di syarikat peramanahan di Malaysia akan ditinjau dengan lebih teliti untuk melihat sejauh manakah pelaksanaannya memenuhi tuntutan Syariah. KONSEP AMANAH DAN PELAKSANAANNYA DALAM ISLAM Konsep Amanah Islam Perkataan amanah adalah berasal daripada kata terbitan al-amnu yang bererti keamanan, dan ketenangan. Manakala al-Amīn adalah merujuk kepada individu yang dipercayai untuk melaksanakan sesuatu perkara dipertanggung jawabkan. Di dalam al-Quran Allah SWT menggunakan perkataan al-Amīn untuk menggambarkan sifat amanah Baginda SAW dalam menyampaikan risalah Tuhan-Nya dan tidak khianat mengubah isi kandungan wahyu. 7 Di antaranya adalah surah al-Dukhān ayat 18 dan surah al-A'rāf ayat 68:

Purpose This study aims to analyse the mechanism of trust instrument from a Shariah point of view. Analysis of the mechanism would determine the extent to which its implementation can resolve estate planning issues such as frozen estate and the issue of naming beneficiaries under the age of 18. Design/methodology/approach This is a qualitative study method through library research. To explore the mechanism of trust instrument, an in-depth interview with five participants using purposive sampling and analyses of documents were used. The selection of this sample allows the researcher to obtain specific data in their field of expertise. Therefore, two officers from the Trust Administration Department of Amanah Raya Berhad (ARB) and three Shariah advisors from ARB (MPS ARB) were interviewed to find out the mechanism of trust instrument from the Shariah perspective. The researcher also referred to the trust deed documents, ARB company policies, field case studies such nomination cases and trust accounts, articles and court cases. Findings The trust instrument meets Shariah requirements even though it is based entirely on the Civil Law. The comprehensive and flexible features of trust deeds can help donors to plan systematically during their lifetime. Research limitations/implications This study only focuses on the trust instruments that are currently being implemented in the ARB. Five trust products were analysed to achieve the objectives of the study, namely, the Normal Trust, Safecare and Safecare Premium, Takaful Care, Hibah (literally “gift”) as well as Trust and Declaration of Hibah. Practical implications The implementation of trust instrument at an early stage can ensure the property is well managed through a trust deed, guarantee the life of the beloved heirs after the death of the donor and prevent the property from being frozen. Originality/value This study comprehensively describes the trust instrument from the Shariah perspective and its implementation mechanism in the industry.

Efficient and effective Islamic estate planning not only provides convenience to Muslim but also capable of driving national economic progress and development. One of the instruments of Islamic estate planning is trust instrument which is based on Civil Law. The effect of not implementing the trust at an early stage can be seen in the property acquired as it is not managed effectively and indirectly harms the beneficiary. Therefore, this study will try to identify what are the challenges in the implementation of trust, which is not implemented efficiently and looking at the effects of late Islamic estate planning during a lifetime. This study is a qualitative study by analyzing previous articles, related statutes, and looking at the application of trust instrument in trust institutions in Malaysia. To achieve the objectives of this study, the authors conducted interviews with officers at Amanah Raya Berhad (ARB), which is the largest Public Trustee in Malaysia and this year has reached the 100th anniversary of its establishment. The finding of the study found that the trust instrument has significant effects in assisting Islamic estate planning. In conclusion, Islamic estate planning during a lifetime should not be taken lightly by society as it is detrimental to the family and national economy.

Pada ketika ini, masyarakat Islam di Malaysia boleh membuat permohonan untuk mendapatkan Surat Kuasa Mentadbir (SKM) di Unit Pembahagian Pusaka Kecil di bawah Jabatan Ketua Pengarah Tanah dan Galian Persekutuan (JKPTG) apabila melibatkan aset tidak alih sahaja, atau aset tidak alih berserta aset alih. Namun demikian, berdasarkan masalah isu kelewatan pentadbiran harta pusaka yang semakin membimbangkan dan peningkatan jumlah harta tidak dituntut yang dianggarkan hingga RM90 bilion, kerajaan Malaysia telah mengambil langkah proaktif dengan meminda Akta Harta Pusaka Kecil (Pembahagian) 1955 [Akta 98]. Pindaan ini telah diluluskan di Parlimen Malaysia pada 21 Oktober 2022, seterusnya sedia dilaksanakan. Oleh sebab itu, kajian ini akan menganalisis implikasi terhadap pindaan Akta 98 ini yang melibatkan pentadbiran harta pusaka orang Islam di Malaysia. Metodologi yang digunakan ialah analisis dokumen yang melibatkan Akta Pusaka Kecil (Pembahagian) (Pindaan) 2022 [Akta A1643] dan sumber sekunder, iaitu makalah jurnal, prosiding, buku, keratan akhbar, dan laman sesawang. Selain itu, temu bual juga dijalankan melibatkan wakil agensi daripada Amanah Raya Berhad (ARB) dan JKPTG. Hasil kajian mendapati bahawa terdapat empat implikasi utama terhadap pindaan Akta 98 ini, iaitu melibatkan peluasan bidang kuasa, pembaikan tadbir urus, penyingkatan tempoh masa pentadbiran harta pusaka dan petisyen secara elektronik.