JNUS:Journal of Nahdlatul Ulama Studies Vol. 6 No. : p. DOI: https://doi. org/10. 35672/jnus. Website: https://jnus. id/index. php/jnus/index Civil ServantsAo Pension Benefits after Death in the Perspective of NU Bahtsul MasaAoil: Reconstructing Status between Tirkah. Ujrah, and Irzaq Abdul Rohim Universitas Islam Negeri Sunan Kalijaga. Yogyakarta Email: abdulrohim22@gmail. Abstract The death of a civil servant (Pegawai Negeri Sipil. PNS) often triggers family disputes regarding the legal status of pension benefits: whether they constitute tirkah . he deceasedAos estat. that must be distributed according to farAAois (Islamic rules of inheritanc. , or whether they are entitlements designated for specific recipients under state regulations. This divergence in understanding may lead to intra-family conflict, particularly when pension benefits are perceived as Authe fruits of oneAos laborAy and thus assumed to be distributable as inheritance, even though the state pension scheme for widows/widowers/children is conditional and its beneficiaries are predetermined. Against this background, the study formulates two questions: . what is the status of a PNS pension after death according to the NU (Nahdlatul Ulam. Bahtsul MasaAoil does it fall under tirkah or should it be regarded as irzAq. what are the legal bases and methods of istinbA employed by Bahtsul MasaAoil NU in determining the status of PNS pensions within the conceptual distinction between tirkah, ujrah, and irzAq/rizq. This research adopts a qualitative approach through library research using a descriptive analytical method, drawing on documentary analysis of Bahtsul MasaAoil NU decisions, classical and contemporary literature on Islamic inheritance law and ul al-fiqh, as well as statutory regulations governing PNS pensions. The analysis proceeds deductively by deriving general inheritance principles and definitions of tirkah, and then testing them against the characteristics of pensions as conditional benefit entitlements whose beneficiaries are determined by regulation. The findings show that Bahtsul MasaAoil NU classifies PNS pension benefits particularly widow/widower/child pensions as not part of tirkah and therefore not subject to inheritance distribution. rather, they are positioned as irzAq/rizq . grant/social provisio. that becomes the right of designated recipients in accordance with applicable NUAos method of istinbA is reflected in its consistent adherence to the four Sunni legal schools, reliance on aqwAl al-mujtahidn and authoritative fiqh references, and its firm delineation of tirkah as property already owned by the deceased prior to death. The study recommends coordinated dissemination to PNS families and relevant institutions . overnment offices, religious counsellors, the Office of Religious Affairs/KUA, and fatwa bodie. on the distinction between tirkah and pension entitlements to minimize disputes, as well as the development of practical guidelines grounded in fiqh and statutory regulations to help the public differentiate inherited assets from pension benefit rights. Keywords: Inheritance. Pension Benefits. Civil Servants (PNS). Tirkah. Ujrah. IrzAq. Bahtsul MasaAoil NU. Abstrak Kematian Pegawai Negeri Sipil (PNS) sering memunculkan perdebatan di tengah keluarga terkait status dana pensiun: apakah termasuk tirkah . arta peninggala. yang wajib dibagi menurut farAAois, ataukah merupakan hak penerima tertentu berdasarkan regulasi negara. Perbedaan pemahaman ini berpotensi menimbulkan konflik keluarga, terutama ketika dana Civil ServantsAo Pension Benefits after Death in the Perspective of NU. (Abdul Rohi. pensiun dipersepsikan sebagai Auhasil kerjaAy yang harus dibagi seperti warisan, padahal mekanisme pensiun janda/duda/anak dalam sistem negara bersifat bersyarat dan penerimanya telah ditentukan. Berdasarkan latar tersebut, penelitian ini merumuskan dua masalah: . bagaimana status dana pensiun PNS pasca wafat menurut Bahtsul MasaAoil Nahdlatul Ulama apakah termasuk tirkah atau merupakan irzAq. bagaimana dasar serta metode istinbA Bahtsul MasaAoil NU dalam menetapkan status dana pensiun PNS dalam kerangka pembedaan tirkah, ujrah, dan irzAq/rizq. Penelitian ini menggunakan pendekatan kualitatif melalui penelitian kepustakaan . ibrary researc. dengan metode deskriptif-analitis, berbasis studi dokumentasi atas putusan-putusan Bahtsul MasaAoil NU, literatur fikih kewarisan dan ushul fikih, serta peraturan perundang-undangan terkait pensiun PNS. Analisis dilakukan secara deduktif dengan menurunkan prinsip umum kewarisan dan definisi tirkah, lalu mengujinya pada karakteristik dana pensiun yang bersifat hak manfaat bersyarat serta ditentukan penerimanya oleh regulasi. Hasil penelitian menunjukkan bahwa Bahtsul MasaAoil NU menetapkan dana pensiun PNS khususnya pensiun janda/duda/anak bukan termasuk tirkah dan karenanya tidak menjadi objek pembagian waris, melainkan diposisikan sebagai irzAq/rizq . emberian/penjamina. yang menjadi hak penerima tertentu sesuai ketentuan. Metode istinbA NU tampak melalui konsistensi bermazhab, penggunaan aqwAl al-mujtahidn dan rujukan kitab fikih, serta penegasan batas konsep tirkah sebagai harta yang telah dimiliki pewaris sebelum wafat. Penelitian merekomendasikan perlunya sosialisasi terpadu kepada keluarga PNS dan aparat terkait . nstansi, penyuluh agama. KUA, serta lembaga fatw. mengenai pembedaan tirkah dan hak pensiun agar sengketa dapat diminimalkan. penyusunan panduan praktis berbasis fikih dan regulasi untuk memudahkan masyarakat membedakan harta waris dengan hak manfaat pensiun. Kata Kunci: Warisan. Dana Pensiun. PNS. Tirkah. Ujrah. IrzAq. Bahtsul MasaAoil NU. Introduction Allah the Exalted revealed the QurAoan as guidance to regulate human life, both in this world and the hereafter. Its primary aim is to realize happiness and welfare for humankind, in worldly life as well as in the life to come. In the QurAoan. Allah regulates various aspects of human life that can be grouped into two main categories: first, matters related to the relationship between humans and Allah, such as worship, morals, and obedience. and second, matters related to relationships among humans, including how people should interact with others, family, society, and the surrounding universe (Riyanta, 2. One of the regulations governing human relations established by Allah concerns Inheritance is the process of transferring a deceased personAos property to their heirs after death. In this regard, the assets left behind must be clearly regulated: who is entitled to receive them, how large each heirAos share is, and what distribution mechanism applies according to Islamic law (Prodjodikoro, 1983: . Inheritance in Islam is not it is regulated by firm rules derived from the QurAoan and Hadith. Although Islamic law provides clear rules for distributing inheritance, changes over time have produced new JNUS: Journal of Nahdlatul Ulama Studies. Vol. 6 No. issues that are not always explicitly addressed in the QurAoan and Hadith (Manan, 2006: 204Ae Islamic law regulates inheritance in a structured and systematic way grounded in It recognizes ownership rights for individuals male and female according to valid legal Islam also regulates ownership rights and the portions received by adults and children, all of whom have legitimate rights. The QurAoan explains inheritance laws in detail and these must be implemented by Muslims worldwide. However, people often prioritize desire in pursuing inheritance rights without realizing the divine and state rules that apply, which can cause family division due to unjust distribution (Ramulyo, 1992: . A phenomenon often occurring in society is when a civil servant (PNS) dies and leaves pension benefits of considerable value. Some parties then demand that these pension benefits be distributed like inheritance under Islamic law. Yet the status of such AuinheritanceAy . ension mone. creates a dilemma: should one follow Islamic inheritance rules or follow the provisions of civil service law? This is regulated in Law No. 8 of 1974. Articles 7 to 10. Following Islamic inheritance law refers to QurAoanic inheritance verses, including: ao a AOEa aEEcnc EIcI aOaEccaaIacc aEcc E aOEa aIccO E aCcO oaIcOEac aOIcC c aOaI aEA cca aAcEA AIA AccEEA AIA AuA AIA ANA AOA a AIA AIA AONA AcAA AIA aa a a a a a a a a a a a a a a a a a a a a a aa AOA U Ac Onc a aNA a Aa aEA (QurAoan, 4:. In addition. Prophetic hadiths also discuss inheritance, for example the hadith narrated by al-Bukhari: AEOcIEEIcEEcAOecAIEEIA (Meaning: AuA Muslim does not inherit from a disbeliever, nor does a disbeliever inherit from a Muslim. One problem that often creates disharmony in family relationships is differing understandings of inheritance law. In Islamic inheritance law, several principles are explained, including the ijbAr principle . nheritance transfer occurs automatically upon deat. , the individual principle . ach heir receives an individual shar. , and the bilateral principle . oth men and women have rights to inherit from both paternal and maternal line. Another principle states that transfer of inheritance occurs only after the owner dies. However, many works do not explain in detail which types of property are included as inheritance assets (Syarifudin, 2004: . Civil ServantsAo Pension Benefits after Death in the Perspective of NU. (Abdul Rohi. Referring to Bahtsul MasaAoil NU decisions. PNS pension benefits are not included in tirkah . he estat. This is based on Indonesian law stating that the source of pension funds comes from the state budget (APBN/APBD) and is given to the wife, meaning it is irzAq . grant/provisio. rather than ujrah . age/salar. derived from the husbandAos work. Because pension benefits are not tirkah, they are not included in the calculation of assets to be inherited (Lembaga Bahtsul Masail Jawa Tengah, 2. A PNS pension is a sum of money given by the government to a civil servant/former civil servant when they stop being a civil servant, or due to their death. The formation and administration of this pension fund is regulated in government regulations, as stated in Law No. 11 of 1969 on Civil Servant Pensions and Widow/Widower Pensions. The funds are budgeted by the state and taken from the state/regional budget (APBN/APBD) as old-age security and as recognition for years of service in government. This pension money originates from savings taken from part of the recipientAos salary while still active, and from the pension amount received after retirement. If the pension recipient dies, the money is given to the wife. The amount is calculated based on the salary received while active. Not everyone is entitled to pension benefits, because the government sets conditions that must be fulfilled (Aziz, 2009: . Based on the background above, it is necessary to discuss: What is the status of PNS pension benefits when a PNS dies in the perspective of Bahtsul MasaAoil Nahdlatul Ulama do they constitute tirkah . nheritance estat. or are they a right of designated recipients . ? What are the bases and methods of istinbA . egal derivatio. used by Bahtsul MasaAoil NU to establish that PNS pension benefits are not tirkah, particularly through distinguishing tirkah, ujrah, and irzAq and their connection to state regulation? The core issue is that when a civil servant dies, there is automatically a transfer of pension payments to the wife/husband/children, continuing until the spouse remarries or dies. the pension continues and develops for recipients, and this becomes the specific focus of this study. Research Method This study employs a qualitative approach using library research aimed at describing and analyzing in depth the status of PNS pension benefits when a PNS dies in the perspective of Bahtsul MasaAoil Nahdlatul Ulama (Hadi, 1990. Rajasa, 2. Research data are obtained through documentary study of relevant Bahtsul MasaAoil NU decisions, literature on Islamic inheritance law and ul al-fiqh . specially concepts of tirkah, ujrah, and irzAq/riz. , and JNUS: Journal of Nahdlatul Ulama Studies. Vol. 6 No. statutory regulations governing PNS pensions and widow/widower/child pensions (Lembaga Bahtsul Masail Jawa Tengah, 2015. al-Jurjani, 2009. al-Qalyubi and AoUmairah, 2005. Republik Indonesia, 1. Data collection is conducted by tracing, inventorying, and examining these primary and secondary sources systematically, then analyzing them using a descriptiveAeanalytical method to map legal arguments, evidentiary bases, and reasoning patterns used by LBM NU in determining that pension benefits are not part of tirkah (Said and Asrori, 2005. Lembaga Bahtsul Masail Jawa Tengah, 2. Data analysis is deductive: it begins with general inheritance principles in Islam and the definition of tirkah in fiqh literature, and then tests them against the characteristics of pensions as conditional benefit entitlements whose recipients are determined by regulation and whose rights may lapse due to certain causes (Syarifudin, 2004. al-Qalyubi and AoUmairah, 2005. Republik Indonesia. In this way, the study aims to produce a comprehensive description of Bahtsul MasaAoil NUAos legal construction distinguishing inheritance estate distributed through inheritance mechanisms from pension benefits positioned as irzAq . for designated parties (Lembaga Bahtsul Masail Jawa Tengah, 2015. Said and Asrori, 2. The Inheritance Status of PNS Pension Benefits in NU Bahtsul MasaAoil In NU Bahtsul MasaAoil. PNS pension benefits are not included in tirkah . he estate of the decease. , based on Indonesian law explaining that the pension funds come from the state budget and are given to the wife, meaning they are irzAq . rather than ujrah . age/salar. derived from the husbandAos labor (Lembaga Bahtsul Masail Jawa Tengah. Because the pension is not tirkah, it is not included in the calculation of assets to be Therefore, it is considered haram to take the funds outside their designated entitlement, because it means receiving funds not in their proper allocation. In At-TaAorfAt it is stated: AE cNOcIEEcEAOAcIcOEcEOcOINA The legal support strengthening the argument above is as follows: l-Jurjani, 2009: . c Ac( )cNOcIcEAcIcIEOcOEOccOcOcIEc cAAcOEOcIcEEccIONcCA:cACOENA AEcIANcCENcOuIcICEcIEEcEEcEEOcOOcCEcOEOAOcIcCAAcIIcONA (Lembaga Bahtsul Masail Jawa Tengah, 2. The legal basis can also be found in IAoAnat al-Alibn, which states: Civil ServantsAo Pension Benefits after Death in the Perspective of NU. (Abdul Rohi. cAcOCEcIcEuEIcAEONcOEIcEcCONEcOIEcIEAcA,AA)cNEOcIEIOENcIcIIcIEEcEEcA AECcIENOcAEIcOCAcOcIINIcOEcANOcIEIcCANA (Ahmad bin Muhammad as-Shawy, . To facilitate understanding of the legal supports above. Bahtsul MasaAoil NU explains: A PNS pension is a sum of money given by the government to a civil servant/former civil servant before they stop being a civil servant or due to death. Its establishment and administration are regulated in Law No. 11 of 1969 on Civil Servant Pensions and Widow/Widower Pensions. The funds are budgeted by the state and taken from the state/regional budget as old-age security and as appreciation for service. The pension originates from savings deducted from part of the recipientAos salary while active and from the pension amount received after retirement. If the pension recipient dies, the money is given to the wife. The amount is calculated based on salary while active. Not everyone is entitled to pension benefits, because the government sets conditions, including: Authorities that grant pensions Officials authorized to dismiss the employee concerned. Under the supervision and coordination of the Head of the Personnel Affairs Office. Those entitled to receive pension benefits An employee honorably dismissed as a civil servant, provided at dismissal they were still a civil servant. or they reached at least 50 years of age and had at least 20 years of pensionable service. or they are declared unable to work in any position due to physical/mental condition. or they had at least 4 years of service and are declared unable to work due to physical/mental condition not caused by performing official A civil servant honorably dismissed due to abolition of position, restructuring, administrative order, or other service-related reasons, and not re-employed. dismissal they are at least 50 years old and have at least 10 years of pensionable A civil servant who, after carrying out a state assignment, is not re-employed. are entitled to a pension if honorably dismissed and at dismissal are at least 50 years old and have at least 10 years of pensionable service. If a civil servant has at least 10 years of pensionable service but has not yet reached 50 years old at dismissal, pension provision is determined when they reach 50 years. JNUS: Journal of Nahdlatul Ulama Studies. Vol. 6 No. However, pension payments will stop if the recipient is appointed again as a civil servant or appointed again to a state position. If a civil servant or pension recipient dies, the person entitled to receive the pension is the wife . for a male civil servant or the husband for a female civil servant, previously registered with the personnel office. If the male civil servant had more than one wife, the widowAos pension is given to the wife who has been married the longest continuously at that time. A wifeAos right to pension benefits can be revoked if the registered marriage ends or if the widow/widower remarries. If there is no wife/husband entitled to receive the widow/widower pension, then the pension is given to the child/children meeting government criteria. The right to receive a pension or widow/widower pension can be revoked if the recipient, without government permission, becomes a member of a foreign army or becomes a civil servant of a foreign state, or is legally declared guilty of actions or involvement in movements contrary to loyalty to the state. Revocation also applies if information submitted as the basis for pension determination is incorrect and the former civil servant or widow/widower/child was actually not entitled. The strictness of these provisions indicates that the government is very careful in allocating pension funds. Civil servants must submit a pension request letter to the Head of the Personnel Affairs Office along with an authenticated copy of the dismissal decision letter, work history, family composition, and several other documents. From the long explanation above, the pension is not inheritance property. However, pension benefits are closely related to two familiar terms in fiqh discourse: ujrah . and rizq . rovision/gran. On one side, pension benefits appear similar to ujrah because the money originates from savings deducted from part of the salary while the employee was active. On the other side, reality shows that pension money is not fully derived from the recipientAos savings. For example, if a permanent civil servant works only six months and then dies, the wife may receive a pension for life as long as she does not remarry. Conversely, if a civil servant works for 40 years and dies but the wife remarries after five months, she loses the pension entitlement even though Auby reasonAy the husbandAos contributions might seem Rizq and ujrah are not synonymous. they differ as stated in Dzakhoir. Further, rizq is defined as a provision sufficient for someone and their family, while ujrah refers to something Civil ServantsAo Pension Benefits after Death in the Perspective of NU. (Abdul Rohi. given on the basis of mutual consent . l-Nawawi, n. : . Imam al-Mawardi explains that among those entitled to rizq are soldiers who wage jihad to defend Islam . l-Mawardi, n. They receive it if their names are listed in the register of beneficiaries. those not listed do not receive it. In addition, this provision extends to their wives and children . l-Qalyubi and al-Burlusi AoUmairah, n. : . This strengthens the conclusion that pension funds fall under rizq, because civil servants are listed in the beneficiary register and are recipients based on the determination of the imam . he highest leade. , similar to soldiers. In jihad, soldiers receive rizq from the imam so they can focus on jihad and not worry about family expenses. This is similar to the case of civil servants. Shaykh Nawawi in his Tausyih also explains that an imam may allocate leftover salaries from those receiving rizq to maAliu al-muslimn . ublic interests of Muslim. This includes scholars (AoAli. and kyai, and even their children may receive the funds after their death. From this explanation, the government should likewise allocate pension funds to kyai and their children . l-Ghazali, n. : . Thus, from the explanations above, pension benefits are permissible and fall under irzAq . Although some scholars such as Shaykh Muhammad al-Hamid in Rudd AoAlA AbAil do not allow taking pension funds on the grounds that there is no work deserving compensation because the person is no longer an employee. When we refer to the opinion permitting pension benefits, are these funds tirkah . ? First, the definition of tirkah must be clarified. In Ashiyah al-Qalyb wa AoUmairah, it is defined: AIcEAcIcIEOcOEOccOcOcIEc ca (Syihabuddin Qalyubi, 2005: . From this definition, one may conclude that something left behind can be considered tirkah only if it was already owned by the deceased, not something that will be owned later (Syihabuddin Qalyubi, 2005: . This can be understood from the wording that uses the past tense, implying ownership already realized. Therefore, pension wages cannot be considered inheritance property because they are sums to be received later and then transferred to beneficiaries. Thus, pension benefits are not included in the calculation of assets to be distributed by inheritance. They are also not specifically known in classical fiqh terminology, as they are merely state-regulated social support. JNUS: Journal of Nahdlatul Ulama Studies. Vol. 6 No. Analysis of NU Bahtsul MasaAoil on PNS Pension Status: Between Tirkah. Ujrah, and Irzaq In legal determination. LBM NU consistently follows the four madhhabs, as stated in Al-FatAwA al-KubrA: cAOIcECEOcIIOcEEIcEEcAcEcEIcIcNNIcIcOcNcOAOAcINcEAA AONIA (Haitami, n. : . This madhhab-based attitude is consistently followed by deriving fiqh rulings from references . arAjiA. fiqh books commonly systematized into worship (AoibAda. , transactions . uAoAmala. , family law . unAkaha. , and criminal/judicial law . inAyah/qasAA. NU scholars orient their legal derivation toward aqwAl al-mujtahidn . pinions of jurist. , whether absolute or affiliated. If a qaul manshh is found, that is adopted. if not, they move to qaul mukharraj. When there is khilAf . , they take the strongest opinion through tarju (Said and Asrori, 2. Bahtsul MasaAoil NU begins determining the status of PNS pension benefits by first fixing the fiqh concept of inheritance objects, namely tirkah. In classical definition, tirkah is the net property Auleft behindAy by someone after death which had previously become their property, so that it can be subjected to othersAo rights and transferred to heirs . l-Jurjani. The formula mA takhallafa Aoan al-mayyit . hat the deceased left behin. emphasizes ownership that existed before death, not something that emerges as a right only after death (Qalyubi, 2. Therefore. Bahtsul MasaAoil views the debate Aumust pension be distributed by farAAois or notAy as relevant only if pension benefits can be proven to be tirkah. inheritance mechanisms do not apply conceptually (Syarifudin, 2. In NU Bahtsul MasaAoil decisions. PNS pensions especially widow/widower/child pensions are positioned not as tirkah but as irzAq . provision/securit. determined by the state through regulation. The main argument rests on the fact that pension entitlement follows the design of state law: recipients are predetermined . pouse/children with criteri. , rights may lapse due to specific reasons . , a widow remarrie. , and distribution does not automatically include all heirs under the farAAois scheme (Lembaga Bahtsul Masail Jawa Tengah. NUAos authority-based . mam/governmen. for public benefit rather than an asset owned by the deceased that freely becomes the object of inheritance distribution . l-Mawardi, n. Thus, pensions are not Civil ServantsAo Pension Benefits after Death in the Perspective of NU. (Abdul Rohi. included in the Auestate assetsAy calculated for inheritance, because they do not fulfill full ownership . Alikiyya. by the deceased prior to death (Qalyubi, 2. The distinction between ujrah and irzAq becomes the most decisive analytical point in Bahtsul MasaAoil reasoning. On the surface, a pension appears like deferred ujrah because it relates to PNS employment and includes contributions/deductions while active. Yet Bahtsul MasaAoil shows that widow/widower pensions do not move like wages that are linear with years of service. The manuscriptAos illustration an employee who dies after only a few months but whose widow can receive a long pension, while an employee who worked for decades but whose widow loses the pension quickly due to remarriage demonstrates that widow/widower pensions are conditional entitlements attached to recipient status, not pure wage balances owned by the deceased (Aziz, 2. Therefore. NU interprets them more accurately as rizq/irzAq: provisions determined by authority for family social security, similar to the imamAos provision to designated individuals whose names are recorded and which can include family members . l-Nawawi, n. al-Qalyubi and al-Burlusi AoUmairah, n. The normative consequence of this construction is: including pension benefits in farAAois inheritance distribution would alter a right-allocation that has already been fixed, so that funds could be received by parties not designated and thus considered Aunot in their proper allocation. Ay In Bahtsul MasaAoil decisions, because pensions are not tirkah, they must not be included in inheritance calculations, and distribution must follow the designated recipients according to regulation (Lembaga Bahtsul Masail Jawa Tengah, 2. Here the methodological character of NU is evident: they classify the legal object through established fiqh categories, refer to tirkah definitions and aqwAl al-mujtahidn, and then safeguard the order of rights to avoid distribution chaos within families (Said and Asrori, 2. In short. NU Bahtsul MasaAoil emphasizes a strict separation between tirkah . roperty owned by the deceased and distributed through farAAoi. and irzAq . tate provision that is the right of specific recipient. , minimizing family conflict without compromising fiqh coherence and compliance with regulation. Conclusion Based on the discussion of PNS pension inheritance status according to NU Bahtsul MasaAoil described in previous sections, the conclusions are as follows. First, the status of PNS pension benefits when a PNS dies in the perspective of Bahtsul MasaAoil NU is not tirkah . he estate of the decease. , and therefore it is not an object of inheritance distribution . arAAoi. JNUS: Journal of Nahdlatul Ulama Studies. Vol. 6 No. Bahtsul MasaAoil NU views pensions especially widow/widower/child pensions as benefit entitlements determined by the state and given to specific recipients under statutory Therefore, pensions are not counted as inheritance assets distributed to all heirs. instead, they become the right of the spouse or children according to specified conditions, and they may lapse if administrative conditions are not fulfilled . , the widow remarrie. With this construction. NU emphasizes a strict separation between inheritance estate . Islamic provisions/rights for specific recipients. Second. NU Bahtsul MasaAoilAos method of istinbA in establishing pensions as non-tirkah proceeds through madhhab-based reasoning . aqlid to the four madhhab. , relying on aqwAl al-mujtahidn in fiqh references . arAjiA. , and selecting opinions through tarju when differences arise. Conceptually. NU begins by fixing the definition of tirkah as property truly owned by the deceased and left at death, so that something that will only be AureceivedAy after death does not automatically enter tirkah. From this point, pensions are analyzed between ujrah and irzAq: although they appear linked to work . s if ujra. , their conditional nature, predetermined recipients, and non-linear relationship with years of service make them more appropriately classified as irzAq/rizq . provision/securit. from state authority for the benefit of recipients. Hence, inserting pensions into inheritance distribution is considered a category mistake and risks shifting rights away from designated parties. Bibliography