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This study discusses the cash waqf according to Syāfi‘iyah school and the Fatwa according to the Indonesian Ulema Council (MUI). The problem questions that want to be answered through this research are related to the notion of waqf in the view Syāfi‘iyah and MUI, cash waqf law in perspective and rationale Syāfi‘iyah against fatwa MUI and the cash endowments, as well as the understandingof cash waqf arguments. From this study, it is found that the MUI fatwa stipulates that charitable money is permissible or legal, while Syāfi‘iyah assumed that it is illegitimate. MUI underlying consideration in the opinion of Ḥanafī schools that allow endowments dirhams and dinars on the basis of istiḥsān bi al-'urf. Furthermore, according to the principle syafi'iyah waqf object is to be the principal eternal object or substance (baqā' 'aynih), which is not destroyed after use. Whereas money can be destroyed like food.

WAKAF TUNAI MENURUT PANDANGAN FIQH SYĀFI‘IYAH DAN FATWA MAJELIS ULAMA INDONESIA NO.2 TAHUN 2002 TENTANG WAKAF UANG