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Waqf is one of philanthropy institutions in Islam. Debates on which have been coloring of dynamical thought of Islam law, occurred since classical Islamic scholar until modern one. Topics is concerning with existence ofwaqif, mauquf‘alaih (nadzir), mauquf (object), and sighat (proclamation). Fiqh and Indonesian rule, called UU (red. Act) are giving deepest attention and analysis. The latest makes combination and accommodation to reconstruct and widen of the implementation scope of waqf. It is due to reinterpretation derived from earliest concept, and public welfare reached is as final objective ofits philanthropy based on new interpretation. This paper is also going to elaborate some new issues like cash waqf (waqf al-nuqud) dan productive waqf, emerged from lack ofprofessionalism and mismanagement ofwaqfobject. These elaborations presented to analysis content substance of the Act 41/2004 as compromised solution conducted by the Rule.

Kata Kunci: waqh al-nuqud, filantropi, dan wakaf produktif

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