Ruling 2705 — Charitable Endowment (Waqf)

If the endowed property is ruined, it does not cease to be an endowment unless the endowment is conditional on a particular subject and that subject ceases to exist. For example, a person endows a garden on condition that it remains a garden; if the garden is ruined, the endowment becomes void and reverts to the endower’s heirs.