Abstract
Inheritance collection by the Baitulmal Property Division, Selangor Islamic Religious Council (MAIS) experienced a decline and reduction in the five (5) year period from 2017 to 2021. Data obtained from MAIS shows that the collection or income of MAIS inheritance decreased by close to 50% from RM 4,316,241.87 in in 2017 to RM 2,116,504.56 in 2021. A significant decrease was recorded from 2019 until 2021 following the COVID-19 pandemic that hit the country causing the redeemer to be unable to pay the monthly installments of redemption consistently as agreed by both parties (Baitulmal & redeemer ). Therefore, the purpose of writing this paper is to analyze the problems faced by heirs in the state of Selangor. Qualitative research design with a case study approach using a semi-structured interview instrument with five (5) MAIS heirs in the state of Selangor. Purposive sampling method and interview data were analyzed with content analysis. The findings of the study found that the main problems of the redeemer's failure to pay the monthly installments of redemption consistently are (i) Pandemic of COVID-19, (ii) Flood disaster, (iii) Cost of living and (iv) Financial constraints. Therefore, Baitulmal MAIS is always trying to find effective methods to complete the redemption process more effectively, quickly and user-friendly and then give full ownership rights to the redeemer.
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