The Waqf Core Principles (WCP) are international rules governing waqf activity. It was launched by Bank Indonesia, the Indonesian Waqf Board, and the International Research and Training Institute-Islamic Development Bank (IRTI-IsDB) in October 2018. The WCP focuses primarily on waqf management aspects and has not yet addressed crucial elements necessary for facilitating cross-border waqf, which encompasses not just the transfer of funds but also the international transfer of goods. Furthermore, supporting the Indonesian and Kuwaiti governments’ plans to undertake cross-border waqf transactions in the near future is another important reason for regulating cross-border waqf in the WCP. This study aims to provide a new international rule on cross-border waqf as part of the WCP’s technical notes. The examination of waqf-related laws in Indonesia and Malaysia, along with international laws and rules, as well as selected cross-border waqf activities, was conducted using a doctrinal legal research methodology that employed various approaches depending on the type of source. This study also encompasses brief interviews with global organizations, scholars, and experts. Upon reviewing 52 Indonesian waqf-related regulations, 31 Malaysian waqf-related regulations, 15 international laws, 8 international rules, and 36 practices from various global institutions, it is clear that several core elements must be met to carry out cross-border waqf transactions prudently. These elements include the most secure methods for managing the cross-border movement of the mawquf and usufruct, the significance of applying Know Your Customer (KYC) principles to all involved parties in cross-border waqf, the choice of governing law, mechanisms for dispute resolution, and the protection of perpetuity and the waqif’s will in cross-border waqf transactions. The findings indicate that various key elements can be taken from Indonesian and Malaysian waqf-related regulations, international laws, and notable cross-border waqf practices to address the legal gap in the WCP and facilitate cross-border waqf transactions. All these elements were subsequently processed using the sharia legal framework and formulated as ready-to-implement international rules, featuring comprehensive clauses aimed at enhancing the quality of WCP. The clauses were organized according to the stages of implementation in cross-border waqf. Beginning with the stage prior to creation, followed by the creation stage, the management stage, and concluding with the development stage of cross-border waqf. This research recommendation is expected to potentially enhance the waqf sector worldwide by establishing a prudent framework for governing cross-border waqf transactions. Keywords: Cross-Border Waqf, Waqf Legal Framework, Indonesia, Know Your Customer, Waqf Core Principles

This research aims to resolve several issues related to a fundamental and primary problem: the illusion of contradiction between Sufism and Islamic creed (‘Aqīdah). This issue has manifested in various ways, such as the emergence of statements by some individuals associated with Sufism that are not accepted by Islamic law or reason, the accusation that Sufism is a foreign concept in Islam, and the existence of conflicts between some scholars of Islamic theology (‘ilm al-Kalām) and Sufis on certain topics related to both disciplines. This issue is prevalent in contemporary society, requiring the researcher to analyse and highlight the possibility and realism of reconciling Sufism with Islamic creed. To achieve this, this study seeks to demonstrate the epistemological integration between these two disciplines within the thought of the theologian Imam Abu Abdullah Muhammad bin Yusuf al-Sanusi. It also aims to identify the factors that led to the development of his reconciliatory approach, analyse texts in which Imam al-Sanusi combined Sufism and creed, and extract key principles from his Sufism that can contribute to addressing theoretical and practical issues in contemporary Sufi discourse. The researcher further supports this analysis by studying the manifestations of reconciliation between Sufism and creed in Imam al-Sanusi’s works, particularly “Nuṣrat al-Fuqayyir” and “al-Mawāhib al-Quddūsiyyah”, to emphasise an essential reality: the integration between these two sciences is not merely theoretical or abstract but has a tangible presence in reality. The researcher employed various scientific methodologies to address the topic. Through the descriptive method, the political, social, and intellectual environment in which Imam al-Sanusi lived was analysed, linking these factors to the formation of his reconciliatory approach. The inductive method was used to extract all foundational principles of Imam al-Sanusi’s Sufism and his approaches to reconciling Sufism with creed from the two aforementioned works. The analytical and inferential methods were employed to provide logical interpretations of these principles and their relevance to contemporary Sufi issues, demonstrating the necessity of understanding al-Sanusi’s reconciliatory approach in renewing Ash‘ari theological studies. Additionally, through the comparative method, the researcher examined contemporary perspectives on key Sufi issues, such as the ranks of Tawhid and experiential knowledge (‘ilm dhawqī), comparing them with Imam al-Sanusi’s views. The analytical method was also utilised to analyse his stance on these matters. This study concluded with several key findings, the most significant being that the idea of reconciliation between creed and Sufism existed among the teachers of Imam al-Sanusi in the Maghreb before his emergence, continued during his time, and persisted after his passing. It was confirmed through “Nuṣrat al-Fuqayyir” and “al-Mawāhib al-Quddūsiyyah” that Imam al-Sanusi successfully integrated Sufism with jurisprudence and creed. He built his Sufism upon five foundational principles: adherence to a pure and correct creed, prioritising the Sunnah, the necessity of linking spiritual reality (haqiqah) with Islamic law (shari‘ah), having a positive opinion of the righteous (`ahl Allah`), and the obligation of seeking guidance from a spiritual mentor (al-shaykh al-murabbī). The reconciliation between Sufism and creed in Imam al-Sanusi’s thought appeared in various forms, such as the role of reason in harmonizing the two sciences and his approach to making Sufism and creed complement each other. Finally, the researcher concluded the study with several recommendations for those interested in exploring this topic further in the future.