Essential Elements of a Waqf Deed

By Aboubacar Salihou Kante

Session 4 of the Strengthening Waqf Leadership: Capacity Building for Waqf Managers (Mutawallis) and Legal Practitioners was delivered by Aboubacar Salihou Kante, Lead Islamic Finance Specialist at the Islamic Development Bank Institute (IsDBI), on 5 September 2026 in Mauritius.

The session examined the essential elements of a waqf deed and the importance of effective waqf documentation for protecting assets, beneficiaries, and the founder's intentions. It explained how a properly documented waqf establishes the purpose of the endowment, identifies the waqf property and beneficiaries, defines the founder's conditions, and provides a clear governance framework.

A key focus was the role of the Nāẓir or Mutawalli, including responsibilities for managing and investing waqf resources, maintaining and developing waqf assets, representing the waqf, and distributing revenues in accordance with the Wāqif's conditions. The session also addressed Nāẓir remuneration, accountability, succession, and circumstances for resignation or removal.

The presentation highlighted the importance of waqf asset maintenance and sustainability, emphasizing the preservation of the waqf corpus and the appropriate financing of repairs and maintenance. It also discussed mechanisms such as maintenance reserves and, where applicable, istibdāl (substitution) when assets can no longer fulfil their intended purpose.

The session further explored waqf beneficiaries and conditions, distinguishing valid conditions from provisions that may be invalid or inconsistent with Sharīʿah. Participants were also introduced to common waqf deed drafting challenges, including ambiguous property descriptions, unclear beneficiaries, inadequate governance provisions, conflicting clauses, and insufficient contingency planning.

Finally, the session emphasized the need to align waqf deeds with Sharīʿah requirements and local laws, including property registration, governance, regulatory compliance, reporting, and accountability. Overall, the session demonstrated how clear and comprehensive waqf documentation can strengthen waqf governance, legal compliance, asset protection, and long-term sustainability.