The Entailment (assigning a fixed asset for charity) is a donation for the sake of Allah. The benefit of this entailment will be distributed on those individuals upon whom the entailment (Waqf) is designated. This act (Waqf) is one of the charitable deeds in Islam. It also represents one of the Islamic social solidarities. Entailment (Waqf) is a preferable act in Islam.

There are two types of entailment: One as a donation designated for the needy and the general public interest and the other designated for the progeny of the donor or the progeny of someone else and the general public interest. Progeny refers to the offspring of the person and their descendants: males or females. The progeny entailment should be distributed according to the conditions set by the donor and the interpretations of the wordings of his conditions taking into account the language and the social understanding (Urf) of these conditions. The order of the levels of the progeny should also be in acaccordance with the conditions and the order set by the donor. The progeny entailment stops when the property perishes or the beneficiaries no longer exist. If the beneficiaries stop to exist and the entailed property still there, then the entailment will be transferred to the public interest or charitable organization and will be supervised by the person assigned by the donor or by the judge or according to the law of entailment. Entailment (Waqf) should pass through all the known processes of endorsement and documentation. The State can have the right to supervise the progeny entailment and keep it from any misuse. However, the State does not have the right to void or change it. Moreover, no one is allowed to attack or confiscate any entailment property.

All these points have been discussed in this study which consists of an introduction, six subtitles, conclusion, results and recommendations in which I followed the comparative methodology between the Islamic sects (Mathahib).

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