First, a gift may be revoked, whereas a charitable donation may not.

Second, property given as a gift may be reacquired by purchase or gift, whereas property given in charity may not be reacquired in either way, unless the charitable donation was made to one’s son. Three opinions are transmitted from Mālik on this:

The first is that it may be reacquired only out of necessity—for example, if it is a slave woman for whom he longs, or if he falls into need and takes it to meet his need. This is the apparent purport of what is stated in al-Mudawwanah.

The second is that it may be reacquired by purchase or gift even without necessity, but he has no right to revoke the donation. This is Mālik’s opinion in Ibn al-Mawwāz’s book, and the position preferred by Muhammad.

The third is that it may be reacquired by purchase or gift, and that he also has the right to revoke the donation. This is Mālik’s opinion in ʿĪsā’s transmission in the Book of Charitable Donations, for he permitted a father to eat from what he had given in charity to his minor son. This can only be understood as an exercise of the right of revocation, since a minor cannot give valid permission. This is also the apparent purport of Ibn al-Qāsim’s transmission, since the report makes no distinction between a minor and an adult.

Section
On Endowments

The scholars differed over the permissibility of endowments. Mālik—may Allah have mercy on him—all his followers, and most scholars held them to be permissible, whereas Abū Hanīfah and his followers prohibited them. The latter supported their position with the words of Allah Most High:

“Allah has not instituted any bahīrah, sāʾibah, wasīlah, or hām. But those who disbelieve fabricate lies against Allah, and most of them do not understand.” [al-Māʾidah: 103]

And with His words:

“They assign to Allah a share of the crops and livestock He has created, saying, ‘This is for Allah’—so they claim—‘and this is for our partners.’” [al-Anʿām: 136]—through to His words: “Evil is their judgment.” [al-Anʿām: 136]