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The purpose of this study is to shed light on the underlying concept of giving in the perspective of Islam. Methodologically, this study employs qualitative systematic data processing approach. The conceptual framework is developed from the Quran, Hadith, and the story of the Prophet and his companions. This study also refers to a conventional theory such as Altruism, Socially Consumer Behaviour, and Social Exchange Theory. Several previous empirical studies were also recorded to support the proposition. This study proposes four variables that might influence people to give, namely, targhîb, tarhîb, ihsân and ikhwah. By realizing many other factors that may influence the giving behaviour, this study only focuses on the Islamic religious perspective. This article also brought opportunities to investigate conceptually and empirically other factors that could affect giving behaviour. To the best of the author’s information, there is only a small number of studies that have been done concerning the influence of religion towards giving behaviour. And it is at his juncture the novelty of this study lies.   Abstrak:  Penelitian ini berupaya menjelaskan konsep dasar dari “memberi” dalam perspektif Islam. Secara metodologis, penelitian ini menggunakan pendekatan pemrosesan data sistematis kualitatif. Kerangka konsep dikembangkan dari al-Qur’an, Hadis, dan kisah atau atsâr para sahabat Nabi Muhammad SAW. Kajian ini juga merujuk kepada teori konvensional seperti Altruism, Socially Consumer Behavior, dan teori Social Exchange. Beberapa kajian empirik sebelumnya juga dirujuk untuk mendukung proposisi tersebut. Penelitian ini mengemukakan empat variabel yang mungkin memengaruhi manusia untuk memberi, yaitu, targhîb, tarhîb, ihsân dan ikhwah. Dengan menyadari faktor-faktor lain yang dapat memengaruhi perilaku memberi, penelitian ini hanya berfokus pada perspektif agama Islam. Artikel ini juga membawa peluang untuk menyelidiki secara konseptual dan empiris berbagai faktor lain yang dapat memengaruhi perilaku memberi. Sejauh pengetahuan penulis, hanya ada sejumlah kecil studi yang telah dilakukan mengenai pengaruh agama terhadap perilaku memberi. Di sinilah letak kebaruan dari penelitian ini.   Keywords:  giving, Islamic charity, targhîb, tarhîb, ihsân, ikhwah

GIVING IN AN ISLAMIC PERSPECTIVE