Small estates are the property and all rights left by the deceased that belong to him during life and will belong to the heirs after his death. Every year, the issue of these idle small estate assets has been reported to be on the rise, which is now a challenge to resolve. Therefore, the main objective of this study is to examine the challenges that led to the issue of idle small estates as well as the potential that can be highlighted in helping to develop and at the same time resolve the issue of these idle small estates. The research methodology is qualitative by using content analysis on previous studies through reference to journals, articles, books, papers, and other relevant written materials to describe the issues, challenges, and potential to resolve the issue of idle small estates in Malaysia. The issues, challenges, and potential solutions of this idle small estate are analyses descriptively and thematically to discuss the results of the study more systematically. The results show that there are four aspects of the challenge that have been identified as drivers of the issue of idle small estates in Malaysia. Aspects of the challenge refer to legal, administrative, social, and economic issues. Findings on the potential to resolve this issue refer to the strengthening of the implementation of policies and legislation; the strengthening of the system of governance; the strengthening and increased involvement of the community; and the increased availability of needs in rural areas. This study can be beneficial for all levels of society, especially Muslims, as well as the parties responsible for these small estates to be more effective in overcoming and at the same time resolving the issue of idle small estates in Malaysia.