The Hanafi school of thought lays down specific conditions for the valid execution of a hiba, or unconditional gift. Foremost among these is the principle of possession, for a gift is [not valid unless it is taken into possession]hidaya: vol 03 p223. This emphasizes the importance of a clear transfer of ownership and control from the donor to the recipient. The act of taking possession completes the gift, signifying the donor's relinquishment and the donee's acceptance.

In cases where the gift is made with a condition of compensation, such as an exchange, Hanafi jurisprudence stipulates that [mutual possession of both compensations in the same session is considered a requirement]hidaya: vol 03 p228. This ensures clarity and finality in such conditional transactions. Regarding gifts to minors, the father typically takes possession on behalf of his child, as [if a stranger gifts something to him (the minor), the gift is completed by the father's possession on his behalf]hidaya: vol 03 p225. This guardian role can also extend to the father's executor, the orphan's grandfather, or his appointed guardian. Furthermore, [if he is under the care of his mother, and she takes possession of the gift for him, it is permissible]hidaya: vol 03 p225, acknowledging the mother's role in the absence of the primary male guardians, although with a caveat that generally, [the mother and anyone else caring for her, who do not own it (i.e., cannot take possession) unless after the father's death or his complete absence, according to the sound opinion]hidaya: vol 03 p225. A husband, however, is deemed competent to take possession of a gift on behalf of his wife, even [in the father's presence]hidaya: vol 03 p225.

Interestingly, the Hanafi school holds that [a gift (hiba) is not invalidated by invalid conditions]hidaya: vol 03 p230. This suggests that while a condition attached to a gift might be void, the core act of gifting remains valid. However, the object of the gift must be clearly defined and separable; for instance, [if one gifts flour within wheat, or oil within sesame, the gift is invalid]hidaya: vol 03 p224, as these items are not distinct and individually possessed within their larger mass. The permissibility of gifting extends broadly to various recipients, as [it is also permissible for two rich people (to receive charity or a gift of ten dirhams)]hidaya: vol 03 p226, and [likewise, if one gives a gift to a poor person (it is permissible)]hidaya: vol 03 p230, affirming the inclusive nature of generosity.

While gifting is encouraged, the Hanafi school provides a nuanced framework for the retraction of gifts. Generally, [if someone gives a gift to a stranger, he has the right to retract it]hidaya: vol 03 p226. This default right, however, is subject to several conditions that can invalidate it. Retraction is [not valid except by mutual consent of both parties or by a judge's ruling]hidaya: vol 03 p228, underscoring the need for either agreement or judicial intervention to nullify a completed gift.

Several circumstances preclude a donor from retracting a gift. For instance, [if the gift has an attached increase, retraction is not permissible]hidaya: vol 03 p226, recognizing that the gift has grown in value or utility. Similarly, the finality of a gift is affirmed by the death of either party, as [if one of the two contracting parties (donor or recipient) dies, retraction is not permissible]hidaya: vol 03 p226. In marital relationships, [if he divorced her with an irrevocable divorce (after gifting), there is no retraction]hidaya: vol 03 p227, signifying the gift's permanence once the relationship has reached a definitive end.

Compensation also plays a role in preventing retraction; if [a stranger compensates the donor on behalf of the donee, as a volunteer, and the donor accepts the compensation, the right of retraction is invalidated]hidaya: vol 03 p227. This suggests that once the donor has received a benefit, even indirectly, the gift becomes firm. Interestingly, the timing of a gift relative to marriage affects retraction rights: [if he married her after he gifted something to her (before marriage), he has the right to retract it]hidaya: vol 03 p227, distinguishing pre-marital gifts from those made within marriage. There is also a specific ruling that [if he did not sell anything from it, he has the right to retract half of it]hidaya: vol 03 p227, though the specific context for this partial retraction is not fully elaborated in the provided text.

Beyond simple gifts, waqf represents a more profound form of tabarru' – an endowment made by an individual for charitable or religious purposes, where the principal asset is held perpetually and its usufruct (benefits) are distributed. The Hanafi school offers distinct views on the exact legal nature of waqf. According to Abu Yusuf and Muhammad, prominent disciples of Abu Hanifa, [the endowed property is held under the dominion of Allah, meaning the endower's ownership ceases and transfers to Allah for the benefit of people. Thus, the waqf becomes binding, and the property cannot be sold, gifted, or inherited]hidaya: vol 03 p012. This perspective emphasizes the complete cessation of private ownership and the asset's conversion into a divine trust.

However, Abu Hanifa holds a slightly different view, stating that [the ownership of the endower over the endowed property does not cease unless a judge rules it so, or the endower links it to his death, by saying, for example, 'If I die, then my house is endowed for such and such']hidaya: vol 03 p012. This indicates that for Abu Hanifa, a waqf requires either judicial pronouncement or a testamentary linkage for its complete legal finality, which is then solidified as [in the case of a judge's ruling (regarding the cessation of waqf ownership), this is valid]hidaya: vol 03 p013. Yet, the "correct view" within the school is presented as a synthesis: [the endower's ownership does not cease, but its benefits are given as perpetual charity, becoming like a perpetual bequest of benefits, and thus it becomes binding]hidaya: vol 03 p013. This perspective reconciles the permanence of the charitable benefit with a nuanced understanding of ongoing legal ownership.

Regarding the timing of a waqf, [a waqf made during health is valid from the entire wealth]hidaya: vol 03 p013, allowing for complete freedom in endowment. However, a waqf made during a death illness (marad al-mawt) is treated differently, akin to a bequest, and thus [according to the two disciples (Abu Yusuf and Muhammad), a waqf made during a death illness is binding, but it is considered from one-third of the estate]hidaya: vol 03 p013. This reflects a common principle in Islamic inheritance law, limiting testamentary dispositions during terminal illness to one-third of the estate. The condition of perpetuity is also debated within the Hanafi school: [according to Muhammad, may Allah have mercy on him, mentioning perpetuity is a condition (for a waqf)]hidaya: vol 03 p014, whereas [according to Abu Yusuf, may Allah have mercy on him, the explicit mention of perpetuity is not a condition (for a waqf)]hidaya: vol 03 p014. This highlights the jurists' efforts to balance the spirit of endowment with precise legal formulation.

The Hanafi school also specifies what types of property can be designated as waqf. Real estate is explicitly permissible for endowment, as [it is permissible to endow real estate]hidaya: vol 03 p014. Beyond immovable property, certain movable items can also be endowed, particularly those with a clear charitable or religious purpose, such as [horses and weapons, meaning to endow them in the way of Allah]hidaya: vol 03 p014. However, the permissibility of endowing other movable items is subject to debate; [according to Abu Yusuf, it is not permissible (to endow the aforementioned movable items like axes, etc.)]hidaya: vol 03 p014, and a general principle states that [for items in which there is no common practice (ta'amul), their endowment is not permissible according to us]hidaya: vol 03 p014. This implies that a waqf usually applies to items that are durable and whose benefits can be perpetually utilized without consuming the principal, or those traditionally recognized for endowment.

A significant point of discussion concerns the endowment of undivided common property (e.g., a share in a jointly owned building). According to Abu Yusuf, [the endowment (waqf) of undivided common property is permissible]hidaya: vol 03 p014. This allows for flexibility in establishing endowments even when the property is not fully segregated. However, a crucial exception is made for places of worship: [except for a mosque and a cemetery, for in these, even with indivisible common property, the endowment is not complete (valid) according to Abu Yusuf]hidaya: vol 03 p014. This specific exclusion likely aims to prevent disputes or practical difficulties in the shared administration or utilization of sacred spaces.

The administration and benefits derived from a waqf are also meticulously detailed within Hanafi jurisprudence. It is permissible for the endower to retain a role in the waqf's management or even benefit from its income, as [if the endower makes the income of the Waqf for himself or appoints himself as its administrator, it is permissible according to Abu Yusuf]hidaya: vol 03 p016. This flexibility encourages endowments by allowing the donor a degree of control or continued personal benefit, which might ensure its sustainability. Furthermore, it is generally permissible [to benefit from the waqf property, such as by cultivating it or residing in it]hidaya: vol 03 p012, provided such use aligns with the waqf's purpose and does not diminish its principal.

The maintenance of waqf property is crucial for its longevity and continuous benefit. If the waqf needs maintenance, [the judge should spend it on the maintenance of the Waqf if it needs it]hidaya: vol 03 p016, indicating a judicial responsibility to preserve the endowment. However, the Hanafi school clarifies that [the one who refuses maintenance is not compelled to do so]hidaya: vol 03 p016, suggesting that personal compulsion for maintenance is not a legal enforcement tool, but rather the responsibility falls to the designated administrator or the judge.

Crucially, the conditions set by the endower must not contradict the principles of Sharia. For example, if one stipulates [that neither a sultan nor a judge may remove the guardianship from his hand and appoint someone else, then this condition is void because it contradicts the ruling of Sharia]hidaya: vol 03 p018. This upholds the ultimate authority of Islamic law and judicial oversight over individual stipulations. Additionally, the principal of the waqf must be preserved; [it is not permissible to divide it (i.e., the rubble) among the beneficiaries of the Waqf]hidaya: vol 03 p016, emphasizing that the waqf is a perpetual asset, not one to be consumed or distributed as capital.

The legal tradition differentiates between acts of generosity undertaken during robust health and those made during marad al-mawt, or a death illness, when an individual is likely to die. Gifts made in marad al-mawt are treated with particular caution to protect the rights of heirs. In most narrations within the Hanafi school, [it (the gift) in death illness is equivalent to a bequest, so it is not valid]hidaya: vol 04 p243 beyond the legally permitted one-third of the estate. This means that a gift made during a death illness that exceeds one-third of the donor's assets requires the consent of the heirs to be fully valid.

This principle extends to waqf as well. As previously noted, [according to the two disciples (Abu Yusuf and Muhammad), a waqf made during a death illness is binding, but it is considered from one-third of the estate]hidaya: vol 03 p013. This ruling harmonizes gifts and endowments made in a terminal state with the general principles of Islamic inheritance, which limit a dying person's ability to dispose of their wealth to prevent disinheritance of legal heirs. This ensures a balance between an individual's desire for charitable giving and the protected rights of their inheritors.

In summary, the concepts of hiba and tabarru' are deeply rooted in Islamic ethical principles of generosity and communal support. The Hanafi school of jurisprudence meticulously details the legal framework for these acts, particularly hiba (unconditional gifts) and waqf (perpetual endowments). From the necessity of possession for a valid gift, to the conditions under which a gift can or cannot be retracted, and the intricate rules governing the establishment, administration, and specific types of property for a waqf, Islamic law provides a comprehensive structure. It addresses various scenarios, including the crucial distinction of transactions made during a death illness, ensuring that acts of benevolence are executed with clarity, equity, and adherence to both spiritual objectives and legal safeguards. This detailed legal elaboration transforms individual acts of charity into robust institutions that benefit society in a lasting manner.