This study aims to explore the precise characteristics of the issue of bequests, not solely from a jurisprudential perspective as is common among researchers, but also by linking it to its role in community development and progress. Bequests serve multiple functions that represent the ethical and cultural objectives of Sharīʿah [the ‘Divine Legislation’], which manifest in the process of uniting members of a single society. This is achieved through their contribution to building bonds of affection and compassion among individuals. Additionally, bequests have economic dimensions that consider the interests of the needy and provide them with resources to elevate their living standards. The study also presents a comparison between the contract of bequest an inheritance contract in Islamic Sharīʿah and secular laws, particularly Western ones. This is done by examining the mechanisms employed in enforcing bequests and understanding the interests sought in each, highlighting the distinct features of Islamic Sharīʿah in its consideration of kinship and both private and public interests, aiming to clear religious liability and via promoting community development while prioritizing moral and societal values. Accordingly, this study, in its examination of the subject, seeks to investigate the essence and objectives of bequests and extract the meanings endorsed by the majority of scholars who permitted bequests to heirs, conditional upon the consent of the remaining heirs. This approach considers both the significance of maintaining harmonious familial ties, and the positive impact this has on individual and community development. This will then be compared to some methods that strictly define inheritance in certain Western societies. The researcher employed both analytical and comparative methodologies, in line with the study’s requirements, noting that the nature of the research opens horizons for understanding the approaches of non-Islamic countries regarding the issue of wills, the importance of exploring the culture of the other and its foundational references, the impact of Islamic laws on others, and how the laws upon which Islamic legislations were established have benefited from Western legal obligations. This represents an extension that goes beyond legislative codification to a cultural exchange that allows us to build intellectual communication with the other, placing this research before a fundamental problem embodied in the following question: To what extent do bequests contribute to community development? And what are the communicative dimensions that comparative legislation on bequests with the other offers us?

This study aims to analyze the current situation of inheritance taxation in Spain and evaluate the legitimacy crisis surrounding the decision of whether to tax mortis causa transfers, as well as the scope and conditions under which such taxation should occur. The Inheritance and Donations Tax (IDT) frequently sparks debate, and this paper aims to analyze its evolution since its transfer to the Autonomous Communities, tracing its development to the present day. A thorough examination is essential to clarify its significance within a modern tax system, its role in the new system of regional financing, and the reforms necessary for its potential continuation, while also assessing the level of public dissatisfaction it provokes. The methodology employed in this paper involved a review of the existing literature, current legislation, and available scientific-academic resources relevant to the topic. The approach is predominantly theoretical and intentionally cross-disciplinary, aimed at enhancing accessibility and comprehension.

Fujian Tubao, a defensive residential structure predominantly found in central Fujian, represents a significant cultural heritage of the region. However, with the rapid urbanization underway, Fujian Tubao faces the threat of extinction, presenting severe challenges to its survival and development. Identifying a sustainable development path for Fujian Tubao is crucial for preserving regional culture. This study uses Fuxing Bao, a quintessential example of Fujian Tubao, as a case study to explore conservation methods based on adaptive reuse. Through field surveys, questionnaires, in-depth interviews, and case studies, we analyze the historical background of the building, focusing on the current physical and social environment of Fuxing Bao. Our findings indicate that the current state of preservation of Fuxing Bao can meet the requirements for adaptive reuse. By integrating results from surveys and interviews with local villagers, we propose sustainable development strategies and conservation methods. This research offers a sustainable development model for Fujian Tubao and other traditional regional dwellings. By adopting an adaptive reuse perspective, it aims to better address the conflict between modern living and traditional architectural preservation, ensuring that these architectural spaces are properly protected and continue to play a unique role in contemporary society.

This study aims to identify the impact of inheritance literacy, inheritance socialization, inheritance stress, and peer influence on the inheritance behaviors among FELDA communities in Malaysia. Inheritance literacy pertains to individuals’ comprehension of wealth transfer and estate planning, while peer influencer evaluates friends’ impact on inheritance attitudes; inheritance socialization explores family interactions’ role in shaping inheritance attitudes, and inheritance stress measures emotional strain in inheritance matters, with inheritance behaviors encompassing asset management and wealth transfer decisions for future generations by individuals and families. Understanding inheritance behaviors is crucial, as it helps individuals depict their inheritance knowledge and attitudes toward FELDA inheritance better, fostering a more favorable inheritance attitude. Through self-administered survey questionnaires, data related to FELDA communities are obtained using convenience sampling from 413 respondents. This study applies Partial Least Squares Structural Equation Modeling (PLS-SEM) technique to test the research hypotheses. The present study’s outcome confirms that two determinants, which are inheritance literacy and inheritance socialization significantly influence the inheritance behavior of FELDA communities. However, inheritance stress and peer influence determinants have statistically insignificant influence inheritance behavior. This study’s theoretical framework enriches the discussions on wealth management and financial behavior by refining and expanding upon existing financial behavior theories to incorporate inheritance-specific behaviors. The present study is exclusive in its effort to ascertain the relative importance of both inheritance behavior and the FELDA communities. This paper will assist the government, inheritance service providers, and policymakers in offering innovative economic schemes and designing policies that may enhance the inheritance behavior wellbeing of FELDA communities. This article also provides a roadmap to guide future research in this area.