This statute regulates the provision of waqf (the permanent dedication by a Muslim of property, usually land, for pious, religious or charitable purposes). The statute, however, also permits a wakif (provider of waqf) to donate money through a shari'a financial institution (art 28). It provides for an Indonesian Waqf Body (Badan Wakaf Indonesia), which comprises an implementing body and an advisement council, and regulates the manner in which the Body may deal with waqf property.