Prosiding Persidangan Kebangsaan Ekonomi Malaysia Ke VIII 2013 1281 hence it is known as inter vivos gift or hibah while if it took place upon the death, it is called a wasiyyah or bequest (Nordblom Ohlsson, 2011:346; Menchik Jianakoplos, 1998:46; Kotlikoff, 1988: 41) However, bequest in Islam is subject to two restrictions – the amount of bequest is limited to