and allowances earmarked for the poor are exempt from zakat, because they have no designated owner.

6 – If an endowment is made for specific, named persons, zakat becomes due once each individual’s share reaches the nisab.

7 – Movable property may lawfully be made a waqf for Allah’s sake; waqf is therefore not confined to real estate. Even animals may be endowed, for the term aʿtād here is explained as referring to horses.

8 – Waqf is a form of righteousness whose reward is great and whose recompense is immense.

9 – The precise legal meaning of the expression “in the path of Allah” is participation in military expeditions and fighting the unbelievers, not every public utility that benefits Muslims, as some have contended.

10 – The report underscores the virtue of endowing and dedicating property in support of jihad in Allah’s path, counting this among the most beneficial avenues of charity.

11 – The objective of jihad is to spread the call and exalt the word of Allah. This aim is fulfilled through combat as well as through inviting people to Allah and through every means that assists that invitation.

12 – His statement “in the path of Allah” proves that a waqf is only legislated and valid when it is directed to an act of devotion or beneficence from which the donor seeks reward with Allah, for a waqf is a form of charity, and charity is offered in pursuit of reward.

Ibn al-Qayyim said: “A waqf established for shrines is invalid; it is squandered wealth that must be redirected to the Muslims’ communal interests. A waqf is only valid when it supports an act of devotion and obedience to Allah and His Messenger. Accordingly, it cannot be made for graves that are lit with lamps, venerated, and taken as objects of devotion besides Allah. On this point there is no disagreement among the leading scholars of Islam and those who follow their way.”