Those who make an exception for the two parents base their view on the report transmitted by Ṭāwūs, in which he relates that the Prophet—peace and blessings be upon him—said:
“It is not lawful for a donor to take back his gift except a parent.”
They then extend the ruling to the mother by analogy.

Al-Shāfiʿī remarked, “Had the report of Ṭāwūs reached us with an uninterrupted chain, I would have ruled in accordance with it.” Others responded, “The chain is indeed continuous through Ḥusayn al-Muʿallim, and he is trustworthy.”

Those who permit iʿtiṣār (revocation) except when the gift was made to a maḥram relative adduce the narration that Mālik transmits from ʿUmar ibn al-Khaṭṭāb—may God be pleased with him—who said:
“Whoever grants a gift to strengthen kinship ties or as an act of charity may not reclaim it; but whoever gives a gift in hopes of compensation remains entitled to his gift and may take it back if he is not satisfied.”
They add: The basic principle is that a gratuitous grant, like a mere promise, is not legally enforceable, except for the one unanimously acknowledged case of a gift given as charity.

The majority of scholars hold that if a man gives charity to his son and the son dies after taking possession, the father inherits that gift from him. Among Mālik’s mursal reports is the story of an Anṣārī man from the Khazraj who donated some date-palms to his parents; they died, and their son inherited the palms. When he asked the Prophet—peace and blessings be upon him—about the matter, the Prophet said, “Your reward for your charity has been recorded, and take them back as your inheritance.”

Abū Dāwūd likewise relates—through ʿAbd Allāh ibn Buraydah from his father—that a woman came to the Messenger of God—peace and blessings be upon him—and said, “I once gave my mother a young female servant in charity. She has died and left that servant behind.” He replied, “Your reward is assured, and she has returned to you through inheritance.”

The Ẓāhirīs maintain that revocation is unlawful for anyone, invoking the general import of the Prophet’s—peace be upon him—statement to ʿUmar:
“Do not buy it back—the horse you gave in charity—for the one who takes back his gift is like a dog that returns to its vomit.”
This ḥadīth is agreed upon as authentic.

The Qāḍī remarks: “To take back a gift is not among the praiseworthy traits of character, and the Lawgiver—peace be upon him—was sent only to bring noble character to perfection.” This much suffices for the present discussion.