Abstract

The endowment in Islam has played a prominent and important role in achieving good in society because achieving good is a religious duty and a civilizational and humanitarian pillar that is indispensable. The endowments had amazing effects and countless benefits, as the endowments of Muslims covered many aspects of life’s facilities. They did not leave a need of the nation’s needs without allocating funds for it, in which their rulers and ruled, their merchants and craftsmen, their men and women… etc., participated, until in every country of the Muslim countries there were endowments whose revenue is estimated at hundreds of millions of dinars, and it became in every region a ministry or an administration or a secretariat that manages those funds and oversees them. I tried as much as possible to divide some issues into points or branches so that I gather the points on the topic where the research revolves around the endowment in Islam. The first chapter included three discussions: the definition of endowment, the Sharia rulings that the endowment deals with, the components of the endowment and its types, and the second chapter talks about the Ministry of Endowments in Kurdistan, and it contains three discussions: an overview of the endowments in the Kurdistan Region, the work of the ministry and its function, the administrative units and the departments related to the ministry, and the research ended with the most important results derived from the research.

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