Table of ContentsIntroductionHibah Practice in MalaysiaDemographic factorsEconomic factorsFamily characteristicsKnowledgeIntroductionPandiyan et al, (2016) stated that the literature review is a classification and evaluation of what the Accredited academics and researchers have written on a topic, organized according to a guiding concept such as research questions or research objective, a thesis or the problem(s) one wishes to address. In addition to this, it is an account of what has been published on a subject by accredited academics and researchers, which conveys to the reader the established knowledge and ideas on the subject. In this chapter, it will include the review of relevant articles related to the practice of hibah in Malaysia and written by previous researcher. Say no to plagiarism. Get a tailor-made essay on “Why Violent Video Games Should Not Be Banned”? Get an Original Essay The second section of this chapter contains the narrow aspect of this research topic. It includes a determinant of the practice of hibah in Malaysia. Secondary data will be used to further explain the definition, characteristics and relationships such as published journals, articles and proceedings related to Hibah. Practice of Hibah in Malaysia Hibah, which means that it is a voluntary gift from one or more subjects to the recipient(s) by wealth owners during their lifetime, without any consideration or return. From a legal point of view, there are no special laws or acts related to hibah in Malaysia. However, Islam allows Muslims to plan the division of inheritance during their lifetime. This can be proven in the primary sources of the Quran, Hadith and relevant Malaysian laws, as well as secondary sources such as published newspaper articles and deeds related to the donation of Hibah. Furthermore, the hibah is becoming one of the instruments chosen by the Muslim society in Malaysia for real estate planning. In general, the practice of hibah in Malaysia, according to Islamic estate planning, is not widely practiced. Indeed, people are still unaware of the methods used in hibah and some of them do not even know of its existence. Many researchers have highlighted this problem in their research and provide the results and recommendations to overcome the situations. Al-Ma'amun Suhaili (2010) and Hassan (2005) mentioned that estate planning is not seriously considered by Malaysian Muslims as a method of managing their assets. Due to these circumstances, many people see the number of frozen assets increasing year after year. Demographic Factors Demographic information provides data about the respondents participating in the research and is necessary to determine whether the individuals participating in a particular study constitute a representative sample of the target population for generalization purposes. Examples of demographic characteristics include age, race, gender, ethnicity, religion, income, education, marital status, family size, health and disability status , etc. The Hibah practiced is influenced by these factors due to different needs and desires. For example, in Malaysia we have different cultures and religions, so the concept of donation depends on individual behavior. The Malays are the largest ethnic group in Malaysia at over 60 percent of the population and are predominantly Muslim. The concept of gift therefore depends on the culture of the religion followed. The transfer of a donation according to the conventional system only becomes effective upondeath of the donor, but the Islamic inheritance system is always explained within the conceptual framework of faraid which is legacy and donation (Hibah). Islam has no limitation on the transfer of wealth during life as well as during the deathbed. Unfortunately, the transfer of inheritance upon the death of a Muslim is strictly subject to the rules of faraid and bequest. A number of studies demonstrate that gender significantly affects the amount of inter vivos transfers in which women receive more gifts than men. Inter vivos transfers from parents when the age of their children becomes their concern, as Cox and Rank (1992) argue, show that young people are more likely to obtain a transfer and with a larger amount. Economic Factors Economics is something that is related to wealth management. and distribution in order to maintain resources. Islamic wealth distribution can be defined as an act of transmission of assets through Islamic will and trust and is one of the disciplines under wealth management in the Islamic financial market. Economic factors include employment status, monthly income as well as total assets. Hibah's giving behavior depends on this factor and differs from person to person. So it is important to prepare the distributed plan on how to distribute the assets before death to avoid the assets being frozen. Furthermore, in the article, the motivations for inter vivos transfers among Malaysian Muslim children indicated that parents with higher income and education, which indicates better economic status, are more likely to receive more inter vivos transfers and a larger amount. Apart from this, based on another research conducted by Hassan (2005) stated that most Malaysians feel that estate planning is not too important because Malaysians feel that estate planning is only for rich. Family Characteristics Christopher Muscato (2012) stated that family means are a group of people affiliated with a specific group. relationship. Fundamentally, the family is the most fundamental unit of social organization, the one with which we identify most intimately. Therefore, family will influences our personal, emotional, intellectual and social development. Apart from this, estate planning in Malaysia is not widely practiced as most Malaysians believe that estate planning is not too important. Malaysians believe that estate planning is only for the rich. Sharfina et al. (2013) conducted a study on the determinants that contribute to attitude toward estate planning. She said the hardest part of planning is making decisions about guardians and conservators and making sure the appropriate decisions are made. The decision must provide protection and financial security for the specific needs of the family member who will need assistance for the rest of their life. In this article, five determinants are proposed by the researchers; knowledge, media awareness, perceptions, family influence, religious/ethical beliefs and attitudes. The results of this study suggest that knowledge has significant effects on attitude toward estate planning, followed by media awareness, perceptions, family influence, and religious/ethical beliefs. Additionally, additional information from other publications indicates that children with many siblings are less likely to receive a.