چکیده:
Waqf is a good tradition that has long existed in various forms in human history, and also
Islam has used it on the clear, logical, purposeful, progressive, and careful track.
When an endower endows one of his properties while he is alive, not only he has served his
community, but also he will be rewarded posthumously by God: "… Good Deeds, are best in
the sight of thy Lord, as rewards, and best in respect of (their) eventual return." (Surah
Maryam, verse 76). Scientifically it can be said that the general principle of equity and
fairness, considering the rights of relatives and family members, and necessity of
moderation in matters require that endowment of entire properties as not justified.
With the codification of the civil code and assigning articles 55 to 91 to waqf, made the
issue as a legal form and with establishment of Endowment Organization, it is managed also
under the control of the law and the Government accordingly. The extension of the
Government administration for supervision of the activities and the adoption of a policy
limiting the private ownership of property, in order to provide different targets, has led to
the formulation of laws that consisted the endowments too, the most important of them is to
buy the property of endowment and upturning it. The endowment has been a tradition since
ancient times between different nations, but in Islam, it has been tending to help poor people
and to attend the Muslims' requirements. In this article the author is going to review the
sales permit, or upturning it and the basics of waqf sales clearly in order to find the taking
optimal advantage of endowments in accordance with the expedient of endowed property as
the real intention of the endower to help authorities to formulate appropriate laws.