Abstract
Will and Islamic entrustment (wisayah) are part of the instruments of estate planning in Islam. The implementation of will has been widely discussed among scholars and applied in the Malaysian estate planning industry. In contrast, the trust instrument is not given enough attention and is not discussed in detail as the will. Whereas, trust has its mechanism and had been debated in earlier classical fiqh books. Therefore, this article will discuss the similarities and differences between will and Islamic entrustment related to the implementation of estate planning in Malaysia. The author uses a qualitative approach by analyzing the content of fiqh books, journal articles, proceedings, civil law statutes and the Islamic Family Law Enactment (IFLA). This study will focus on the implementation of will and islamic entrustment in Amanah Raya Berhad (ARB) to better understand both of the concepts. The finding shows that will and Islamic entrustment have some similarities and differences. Both of these instruments have their significance in resolving issues that arise in estate planning
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