Waqf zurri or known as family waqf has gain attention since years back. Countries like Kuwait, Singapore, Indonesia and Malaysia has legalized and practised waqf zurri. The ultimate objective is to preserve the perpetuity of property within one’s descendants. Specifically, in Malaysia, waqf zurri triggers issues and challenges which need to be catered together to guarantee the benefits which can be obtained from waqf zurri. Therefore, this study is to examine the connections of benevolence concept and social exchange theory in waqf zurri practices. This is a conceptual paper. Therefore, it is written based on the analysis of the Quran and hadith, followed by a review of literatures. The findings prove that the concept of benevolence can be achieved through the practice of waqf zurri and the adaptation of social exchange theory proving the occurrence of reciprocity between the practice of zurri waqf, the State Islamic Region Council (SIRC) and beneficiaries. This study is expected to encourage the participation of Muslims in Malaysia to practise waqf zurri as a way to strengthen family ties and to stabilize the economy of families and countries as well.
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