Between Executor and Supervisor: Revisiting the Roles of Mutawalli and Nazir in Waqf Governancea
Between Executor and Supervisor: Revisiting the Roles of Mutawalli and Nazir in Waqf Governancea

Summary/Abstract: This study examines the historical development and governance of waqf with particular focus on the distinct but often overlapping roles of the mutawalli (executor/trustee/manager) and the nazir (supervisor/overseer/regulator). By analyzing classical jurisprudence, Ottoman reforms, and contemporary practices, the research highlights how blurred responsibilities between these roles have historically undermined waqf’s efficiency and sustainability. The paper emphasizes the need for a dual-tier governance model where mutawallis, including Islamic banks and qualified institutions, manage assets professionally, while nazirs represented by state religious councils function as regulators ensuring transparency and accountability. This balanced structure is especially critical for modern cash waqf and waqf-linked financial instruments. The methodology employed includes historical-analytical and interpretive-analytical approaches, supported by primary and secondary sources, with analysis framed within maqaṣid al-shariʿah and governance theory. In preparing this paper, artificial intelligence (AI) tools were used primarily for rephrasing, improving grammar, and enhancing clarity of expression, while the intellectual content, analysis, and arguments remain the researcher’s own. The originality of this study lies in reexamining these two roles through a historical-to-contemporary lens to propose a dualtier governance model. The findings reveal that clarifying the distinction between executor and regulator is crucial for strengthening modern waqf governance and unlocking its socio-economic potential.

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