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⚠️ SUPERSEDED — this is Draft v1, retained as a permanent record

Do not rely on this document. It was superseded by Draft v2 (August 2026), published as the current version.

Why it is still here. Awqaf New Zealand does not withdraw superseded versions. A study published so that its assumptions can be examined and challenged is only credible if the earlier versions remain available for comparison. Anyone should be able to see what changed, and when.

What changed in v2. Part VI was rebuilt from three sections to seven, adding expected social and economic development outcomes, a United Nations Sustainable Development Goal mapping with reportable indicators, the by-product funding arithmetic including its honest limit, vocational training targeted at young people from disadvantaged communities, and the digital and data layer together with its dependency risk. A plain-language definition of temporary and perpetual cash waqf was added as §5.1. A site-selection rule on adjoining land was added to §2.5. Two further open questions were added to Part VII, one of them on the design of the offering itself.

One statement in this version was inaccurate and has since been corrected. Draft v1 stated that Awqaf New Zealand "neither seeks nor accepts donations." That was wrong: it was contradicted by Awqaf New Zealand's own disclosures of volunteer time, pro bono professional help and in-kind technology programmes. The corrected position, adopted 19 August 2026, is that Awqaf New Zealand has never sought donations and does not seek them now — no appeals, no campaigns, no public fundraising — while unsolicited gifts of time, skills, services or money are accepted with gratitude and recorded in a register. The original wording is left in the text below so that the correction is visible rather than hidden.

Awqaf New Zealand · Registered Charity CC46694 · Islamic Economy Award 2013 — Waqf Category

Feasibility Study — Qurbani Sheep-Dairy Pilot

Franklin / North Waikato, New Zealand · Founding flock of 300 East Friesian ewes
Draft v2 for review · August 2026 · All figures NZD unless stated

⚠️ What this document is — and what it is not

This is a feasibility study. It is published so that its assumptions, figures and methods can be examined and challenged. Every finding will be shared freely as a waqf of knowledge — including findings that do not favour Awqaf New Zealand.

It is not an offer of any financial product. No Temporary Cash Waqf units are offered, available or being solicited. Awqaf New Zealand neither seeks nor accepts donations. No capital will be raised and no farm established before the ruling of a specialised international jurisprudential forum on waqf, on which the underlying contracts depend.

Contents

Part I — The problem

1.1 The founding insight

Awqaf New Zealand's founding insight came from operations, not theory. In the year before the organisation was established, a founding trustee processed 13,000 Qurbani orders in a single season. That experience produced three findings that have shaped everything since:

Awqaf New Zealand was constituted in February 2011 to address those three findings. Its stated objective has not changed since: turning unused and wasted charitable resources into waqf revenues.

1.2 The scale of the ritual — and how we estimate it

We publish the derivation rather than the conclusion, so that each assumption can be challenged or improved:

StepAssumptionResult
Muslim population worldwide2 billion
Households5 persons per household400 million
Households offering Qurbani annually20%80 million
Value per animalUS$100 (deliberately conservative)
Estimated annual global Qurbani economy≈ US$8 billion
Raw hide and wool per animalUS$10, unprocessed≈ US$800 million

Read this as a method, not a number. Four assumptions are stated openly: population, household size, participation rate and unit value. Each can be contested, and we would welcome that. Our own view is that the discarded value is materially higher than US$800 million once processed rather than raw, but we publish only the conservative figure we can derive.

1.3 Shariah requirements that constrain any solution

These are not preferences. They bound the design:

Note: in most Western jurisdictions, health regulation prevents families from performing Qurbani themselves, so the act is necessarily delegated to a third party. This is the market Awqaf New Zealand's model addresses.

1.4 Guaranteeing supply — a Shariah framing of the obligation

The obligation to secure supply is not only commercial. It runs in four directions simultaneously, and the design must satisfy all four:

The animal's rights. Freedom from defect, humane handling and transport, and slaughter conducted to standard — not compressed into a market panic.

The rights of the person offering. That the Qurbani is performed validly, on time, on a sound animal, and that this can be verified.

The rights of the beneficiaries. That the meat reaches them in usable condition and in the quantity intended — weight matters more to a needy household than tenderness.

The rights of the environment. That what is not eaten is not wasted — hide, wool, bone and by-products carry value that is currently discarded.

1.5 Why the lunar calendar breaks conventional farming

This is the technical heart of the problem and, in our view, the reason it remains unsolved.

Conventional livestock farming runs on the solar year — autumn breeding, spring and summer finishing and sale. Eid al-Adha runs on the lunar calendar and moves approximately eleven days earlier each solar year. Over roughly three decades it traverses every season.

No farm calibrated to a fixed solar calendar can therefore deliver animals of consistent age and condition into the Qurbani window year after year. A farm intended to serve this ritual must be designed around the lunar cycle from the outset. That is the design problem this study addresses.

Part II — The design

2.1 Why sheep dairy rather than a meat flock

A meat flock produces animals. A dairy flock produces animals and the income that pays for them. Sheep are Qurbani-eligible at six months, against roughly two years for cattle, so a dairy flock yields eligible animals as a by-product of milk production within the first year.

The milk is the subsidy mechanism, not the purpose. It is what allows the Qurbani animal to be delivered at close to zero net cost, and it is why the financial model in Part IV shows milk as the majority of revenue while Qurbani remains the objective.

2.2 The lunar rotation

The flock is divided in three and rotated against the lunar cycle so that a cohort of eligible animals arrives in condition at each Eid, while milk production continues year-round:

ShareFunctionPurpose
33%Active milking flockYear-round production of milk solids for commercial processing.
33%BreedingHormone-free, data-driven synchronisation timed to the lunar cycle.
33%Growth and replacementRearing replacement ewes; surplus directed to the Qurbani season.

The rotation is proportional, not absolute. It operates identically at any flock size — which is one of the reasons the model replicates without redesign.

2.3 Zero waste — and how it is measured

Every part of the animal has a route, before and after Eid:

Before Eid: milk solids, cheese and dairy products; wool.

After Eid: meat to beneficiaries; hide and skin; bone; tallow; offal; composted residue.

The measure of success is a utilisation rate, not a rate of return. We propose to publish, each season, the proportion of each animal's total value captured and directed to social development.

No one in this industry publishes that number, because no one measures it. Establishing it is, in our view, a contribution in itself — and it is the metric against which this project should be judged. What the recovered value is then spent on, and the limits of what it can fund at pilot scale, are set out in §6.2.

2.4 Why New Zealand

Not sentiment — infrastructure that already exists at national scale. New Zealand operates approximately 65 meat processing plants, of which around 28 are halal-capable, with combined capacity measured in the order of 150,000 sheep per day.

This matters more than it first appears. Processing capacity has never been the constraint on the global Qurbani supply chain. Secured livestock supply has. New Zealand is therefore a location where the model can be tested without first having to build an industry around it — and where scale, if the model proves itself, is not limited by processing.

New Zealand also offers temperate pasture suited to East Friesian dairy sheep, an established export-grade animal welfare and traceability regime, and a charitable-trust framework administered by a public register.

2.5 Scalability — by replication, not enlargement

This model is not designed to be inflated. It is designed to be copied. Four features make that possible:

Replicate, don't duplicate. Where a comparable model already works, Awqaf New Zealand's intention is to adopt it rather than rebuild it.

Part III — What the literature establishes, and what it does not

A statement of our own limits. Awqaf New Zealand has operating experience in the Qurbani supply chain. It has none in sheep dairying. This Part therefore reports what the published research establishes, with sources, and states plainly where we cannot yet answer for New Zealand conditions. Those gaps are listed again in Part VII and are the substance of the research partnership we are seeking.

Breeds

East Friesian is the reference dairy breed for temperate pasture and is the basis of the pilot design. FAO documents the Awassi as a heat- and drought-tolerant Middle Eastern dairy breed relevant to arid replication. AgriFutures Australia has published on sheep milking since 2002 (02-143; 09-128). Open: crossbreeding strategy and the milk-solids trade-off under New Zealand pasture management.

Housing, shelter and yards

Requirements for milking-ewe shelter, frost and rain protection and yard design are established in the general literature and in the UNDP goat-farm study used as a structural reference. Open: specification for a rapid-exit parlour at founding-flock scale in New Zealand, where no reliable local cost benchmark exists.

Feeding and nutrition

Pasture, hay, silage and concentrate regimes, and the differing needs of ewes in dry period and lactation, rams and lambs, are well documented (AgResearch lamb-rearing manual; introductory dairy-sheep literature). Open: a ration model calibrated to lunar-cycle production rather than solar-season finishing.

Reproduction and lactation

Breeding age, oestrus, gestation and lactation curves are established. New Zealand's national average is approximately two lambs per ewe. Open: hormone-free synchronisation to a moving lunar target, and its effect on lactation persistency — we are not aware of published work on this, and believe it may be novel.

Milk, meat and by-products

Sheep-milk composition, therapeutic properties, whey handling, cheese yield and vermicomposting of residues are documented in the 2016 conference proceedings and the wider literature. Open: the commercial route and realisable value for hide, wool and bone at pilot volumes in New Zealand.

A caution we place on ourselves: nothing in this Part should be read as an Awqaf New Zealand finding. It is a reading of others' work, offered so that the pilot's assumptions are traceable to something.

Part IV — The pilot

4.1 What is proposed

A founding flock of 300 East Friesian ewes on approximately 45 hectares in the Franklin / North Waikato district — the smallest farm capable of testing the model honestly. The site principle is proximity to the community served, not farmland quality alone.

4.2 Capital schedule — and how it was corrected

We publish the correction, not only the conclusion. An earlier version of this schedule stated a requirement of NZD 3,600,000. In August 2026 it was reviewed, unprompted and without fee, by a practitioner with forty years' experience at Public Trust New Zealand and direct knowledge of New Zealand farm economics. He identified capital items the schedule had omitted entirely, and he was right on every one of them. The figures below are the corrected schedule.

Capital itemBasisOriginalCorrected
Land — approx. 45 ha45 ha × NZD 45,000/ha2,025,0002,025,000
Rapid-exit parlour + chilled tankMPI-compliant — specification open300,000300,000
Sheds, yards, weather shelter150,000150,000
Feed silos + TMR mixer70,00070,000
Biosecurity, quarantine, effluentIncreased — effluent from bare land80,000150,000
Solar array + rainwater harvesting100,000100,000
Vehicles & machinery — omittedTractor, utility, bike, trailers, tooling157,000
Vehicle & tool sheds — omitted32,500
Fencing, gates, central race — omittedSurvey required80,000
Staff accommodation — omittedNil if the block carries a dwelling0
Services, connections, consents — omitted30,000
Construction contingency @ 7.5% — omittedFirst-of-kind build232,000
Fixed capital2,725,0003,326,500
Year 1 operating liquidityTo first milking, approx. month 10600,000600,000
Founding flock — 300 ewes≈150,000≈150,000
Temporary cash waqf required3,600,0004,076,500

Land-area and accommodation variants raise the requirement to between NZD 4.1m and 5.8m. Leasing rather than owning machinery lowers it to approximately NZD 3.9m while adding to operating cost.

4.3 A structural finding about temporary waqf and depreciation

The omitted items divide into two kinds, and for a temporary cash waqf the distinction is structural.

Capital-preserving: land, sheds, parlour, fencing. These hold value and can be realised at the end of the term to return the principal. Capital-consuming: tractor, utility, trailers, tooling. These depreciate.

Quantified: NZD 157,000 of plant depreciating to roughly 40% residual over five years loses about NZD 94,000 — approximately half the entire five-year distribution. On a strict principal-return basis, machinery depreciation alone consumes much of the distributable surplus.

Conclusion. At founding-flock scale the pilot can return the principal intact, distribute a meaningful surplus, or own its plant — any two, not all three. Land secures the first. Our present intention is therefore to lease or contract machinery rather than own it, and to fund depreciation into the value-preservation reserve (وعاء الإرصاد).

4.4 Operating model and revenue

Milk is priced on solids; surplus lambs and cull ewes carry the Qurbani and meat lines; wool and compost complete the utilisation. Operating cost at founding-flock scale is dominated by labour and feed, which is the principal reason the cash return at this scale is deliberately thin.

Two assumptions we are revising, and say so. First, the model showed full milk yield in Year 2 on ewes bought, mated and lambed in Year 1 — we are phasing production across Years 2 and 3 instead. Second, cull ewes were valued as Qurbani-eligible; the disqualifying defects include lameness and emaciation, and a worn dairy ewe may fail both. Cull ewes are not automatically eligible and the model should not assume they are.

4.5 What the pilot is for

It is a proof of model, not a revenue project. The cash return at this scale is thin by design, and the corrected schedule makes it thinner. What the pilot must establish is whether a temporary cash waqf can finance productive agriculture, return its principal, and deliver Qurbani animals at a measurable utilisation rate. If it establishes that, the number of ewes it did so with will not matter.

Part V — Structure and governance

5.1 The financing instrument

The pilot is financed by Temporary Cash Waqf — cash endowed for a fixed term, with the principal intended to return to the founder at the end of it. Units are denominated at US$10 to keep participation open to ordinary households rather than institutions alone.

The endowment is the cash, not the farm. The project financed by it — the farm — is a social-development project; it does not itself become waqf property. It may be sold, replaced or converted, provided its revenues continue to serve social development. This distinction is fundamental to the model and is supported by OIC Islamic Fiqh Academy Resolution 140 (2004), which establishes that assets purchased with endowed cash do not themselves become waqf and may be resold to continue the investment process.

5.2 The jurisprudential question that gates everything

In 2016 the foundational Smart Waqf model was reviewed and endorsed by the International Shari'ah Research Academy for Islamic Finance (ISRA), Kuala Lumpur, signed by nine scholars of Islamic finance. Awqaf New Zealand did not proceed on that endorsement.

Five international workshops subsequently surfaced a jurisprudential problem that the endorsement had not resolved: the points of similarity and distinction between Temporary Cash Waqf and Qard Hasan. That problem complicated the work more than it advanced it, and delayed deployment by more than eight years.

No unit has been offered to the public in that time, and none will be before the matter is settled. Awqaf New Zealand does not regard a Shariah endorsement as permission to raise money. The principle is honesty in development, not the raising of funds. The question is now before a specialised international jurisprudential forum on waqf, and we await its ruling rather than anticipate it.

5.3 Risk architecture

Assets are realised first; the layers below are a backstop, not the plan. In every scenario, 61–72% of the capital sits in land — which holds value, does not depend on the farm succeeding, and can be sold to meet the return obligation.

  1. Takaful — cover on the farm, subscribed by unit-holders. Open: availability of a takaful operator for a New Zealand agricultural asset.
  2. Third-party guarantee (kafalah) — noting that guarantors drawn from within the unit-holder pool cannot cover a systematic loss; the guarantor class must sit outside it.
  3. Zakat under مصرف الغارمين, where the indebted party is the organisation.
  4. Residual acceptance — loss accepted where it arises from uncontrollable events rather than mismanagement. Open: the standard by which mismanagement is judged, and by whom.

5.4 Legal structure — stated as requirements, not as parties

The structure must satisfy three requirements, which we state without naming any institution that has not agreed to act:

Part VI — Social and economic development outcomes

The pilot's purpose is social and economic development, not financial gain. This Part states the outcomes first, then the four mechanisms designed to produce them.

6.1 Expected outcomes

An outcome is a change in someone's circumstances, not an activity we undertake. Each is stated with its funding source and the measure by which it should be judged — including where we cannot yet measure it.

OutcomeWho benefitsHow it is fundedHow it is measured
Qurbani meat delivered to food-insecure households Recipient families in the country of distribution Milk revenue subsidises the animal; by-product recovery reduces net cost further Animals distributed per season; net cost per animal delivered — the primary financial metric of this project
Young people from disadvantaged communities trained to a recognised agricultural qualification Trainees, and the labour markets they enter By-product income (§6.2), applied at Qurbani-season volumes rather than pilot-flock volumes Trainees enrolled; completion rate; employment or self-employment twelve months after completion
Value recovered from material that is presently discarded The waqf, and through it the two outcomes above Self-funding once processing routes are established The utilisation rate — share of each animal's total value captured and directed to social development
An open evidence base others can build on without paying for it Charities, researchers and smallholder farmers in any country Nonprofit technology programmes at zero licence cost (§6.5) Datasets and studies published; independent replications attempted, whether or not they succeed
Endowed capital returned intact and available to be given again The endower, and every subsequent beneficiary of the same money Structural — a feature of the temporary form, not a cost Proportion of principal returned at term; proportion re-endowed

At pilot scale these contributions are small, and we do not present them otherwise. What a 300-ewe flock can establish is whether the mechanism works, its true cost, and its measured utilisation rate. Whether it is material at any useful scale is a question the pilot exists to answer, not one it can assume.

6.2 Where the funding comes from — and an honest limit

The founding objective of Awqaf New Zealand is to turn unused and wasted charitable resources into waqf revenues. Hide, skin and wool are the clearest case: they are produced in enormous volume by an act of worship and, in most of the world, discarded. On the derivation in §1.2, that is in the order of US$800 million a year globally, unprocessed.

But the pilot flock cannot fund anything from wool, and we say so plainly. Three hundred ewes at roughly 3.5 kg of wool and prevailing strong-wool prices returns in the order of NZD 2,600 a year. That figure funds nothing, and any reader with farming experience would identify it immediately.

The by-product argument holds at Qurbani volumes, not at flock volumes. Thirteen thousand animals in a single season, at around US$10 of recoverable hide and wool each, is in the order of US$130,000 — and that is a scale at which training can be funded. What the pilot establishes is the recovery method, the processing routes and the measured rate. Applied at season volumes, the same routes convert what is presently thrown away into the funding for the training in §6.4.

6.3 Alignment with the United Nations Sustainable Development Goals

We map only the goals we can measure, and state the measure alongside each. Goals for which we hold no measurement are deliberately omitted rather than claimed.

GoalTargetContributionIndicator we would report
SDG 2 — Zero Hunger2.1 — access to safe, nutritious, sufficient food Qurbani protein delivered to food-insecure households at near-zero net cost Animals distributed; households reached; net cost per animal
SDG 4 — Quality Education4.4 — youth with technical and vocational skills Residential agricultural training targeted at young people from disadvantaged communities Enrolments, completions and qualifications awarded
SDG 8 — Decent Work8.6 — youth not in employment, education or training A route from that status into skilled agricultural work Employment status of graduates at twelve months
SDG 12 — Responsible Consumption12.3 and 12.5 — loss reduction, reuse and recycling Recovery of hide, wool, bone, tallow and offal presently discarded The utilisation rate, published each season
SDG 17 — Partnerships17.6 and 17.16 — knowledge sharing and open data Method, data and results published openly for replication anywhere Datasets and studies released; documented replications

Goals not claimed. We make no claim against SDG 1, 5, 6, 13 or 15. Each may become relevant at scale; none is measurable in a single pilot, and unmeasured alignment claims devalue the ones that can be evidenced.

6.4 Vocational training — targeted, and from day one

New Zealand already contains a proven model: a farm endowment established in 1919 that trains young farm managers free of charge, admitting a small intake each year to a two-year residential course, with far more applicants than places, and overseen by a public trustee.

The intake is the point. Places are intended for young people from communities that do not ordinarily reach agricultural training — including migrant and refugee-background youth, and young people not in employment, education or training. Training is intended to be free at the point of use, funded from by-product recovery rather than from fees.

A graduate should be able to do specific things, and should be assessed on them:

We are not inventing a training model. We are replicating a New Zealand one that has worked for a century under public-trustee oversight — for communities it has never reached. Awqaf New Zealand's farms are intended to be training farms from their first day, operated with an accredited training provider rather than by establishing one.

6.5 The digital and data layer — and what it costs

Elsewhere this study claims the digital layer is built once and copies at no marginal cost. That claim is only credible if we say what it runs on, because commercial farm-management software is a recurring per-farm licence cost and would defeat replication in exactly the communities the model is meant to reach.

The intended stack is provided to Awqaf New Zealand at no licence cost under Google for Nonprofits and associated nonprofit cloud programmes:

ComponentFunctionWhy it matters for replication
Google AppSheetZero-code, offline-capable mobile herd logging — lambing, health, treatments, movementsWorks without connectivity in the paddock; an operator can adapt forms without a developer
Google Cloud (Pub/Sub)Ingestion of parlour and sensor telemetry — yield per ewe, plant temperature, wash cyclesMachine-recorded data rather than recalled data; the basis of an auditable utilisation rate
BigQuery and Looker StudioStorage, analysis and published reporting of farm and by-product dataThe same queries run on any replicating farm's data without rebuilding the analysis
GeminiMultilingual reporting and drafting from the underlying dataResults reach non-English-speaking communities without translation budgets
Google Workspace for NonprofitsRecords, collaboration and document control across a volunteer teamInstitutional-standard governance without institutional cost

This is a dependency, and we treat it as one. These are in-kind programmes, revocable and subject to periodic re-verification. Data models and published outputs are to be kept in portable, non-proprietary formats so that a replicating organisation without the same access can rebuild the layer elsewhere. No monetary value for these programmes is claimed anywhere in this study.

6.6 Open access and open data

Farm data, operating results, by-product conversion findings and the utilisation rate are to be published openly, in a form others can use — not merely made available on request — together with the methods behind them, as a waqf of knowledge, including results that do not favour Awqaf New Zealand. Academic access is additional to that, not a substitute for it. A working sheep-dairy operation designed around an unusual constraint is a research asset in itself, and we would rather it were used. We do not yet commit to live public dashboards or open programming interfaces; those depend on a farm that does not yet exist, and we will not promise what we have not scoped.

6.7 Generative AI in agriculture — as an open case

Zero waste is a search problem. One animal yields a dozen by-products, each with several possible processing routes, markets, seasons and regulatory conditions, across more than sixty countries. The combinations run into the thousands and no volunteer team can search them.

What generative AI cannot do is verify. Every route it proposes must still be tested against fiqh, against halal and food-safety regulation, and against real farm economics. That is what the research programme is for.

Awqaf New Zealand publishes in five languages with six volunteers, assisted by AI tools made available under the nonprofit programmes of Anthropic (Claude), Google, Amazon Web Services and Microsoft. We state this openly — responsibility for everything published remains Awqaf New Zealand's alone. A contingency is held against a change of terms, on the basis set out in §6.5.

Part VII — What we cannot yet answer

This section exists because the most useful response this study has ever received came from someone who read the gaps, not the conclusions. If you can answer any of the following, we would welcome hearing from you.

Agricultural

Stocking rate. Whether the block carries closer to 7 or 12 ewes per hectare is, on this land price, a question worth roughly NZD 1.6 million. It should be settled by soil and pasture assessment on a named property, not by desk assumption.

Engineering

Parlour specification and cost. No reliable New Zealand benchmark exists for a rapid-exit plant at this scale. Once- versus twice-daily milking changes both the plant and the labour line.

Agricultural

Production ramp. What proportion of mature yield should be expected from a first lactation, on newly acquired ewes adjusting to a new property and to machine milking?

Research — possibly novel

Lunar-cycle synchronisation. Hormone-free breeding synchronisation against a target that moves eleven days each year, and its effect on lactation persistency. We are not aware of published work on this.

Commercial

By-product routes and realisable value. Hide, wool, bone and tallow at pilot volumes — and whether forward contracting with sheep farmers could break the seasonal price squeeze more cheaply than owning livestock.

Financial & legal

Machinery: lease or contract. Which items, at what annual cost, for a farm of this size. And: whether a returnable endowment can be held for a charitable purpose under New Zealand law.

Social development

Training capacity and qualification pathway. How many trainees a farm of this size can carry without compromising either the training or the operation, which recognised qualification the programme should lead to, and which accredited provider should deliver it. We have identified the model (§6.4); we have not yet identified the partner.

Measurement

Baseline for the utilisation rate. The rate is meaningless without a comparator. What proportion of an animal's value is captured under current Qurbani practice? We are not aware of a published baseline, and without one the SDG 12 indicator in §6.3 reports a number with nothing to measure it against.

Shariah

Cull-ewe eligibility. Whether ewes culled after several lactations can satisfy the freedom-from-defect requirement, given lameness and emaciation are disqualifying.

Part VIII — References and structural sources

United Nations, Transforming our World: the 2030 Agenda for Sustainable Development, General Assembly Resolution A/RES/70/1, 2015 — and the associated global indicator framework, used for the goal and target mapping in §6.3.

United Nations Development Programme, Goat Farm Feasibility Study — Sustainable Business and Inclusive Markets, Sarajevo, January 2011. Used as the structural reference for the agricultural and financial chapters of this study.

AgriFutures Australia (formerly RIRDC), Sheep Milking in Australia, publication 02-143.

AgriFutures Australia (formerly RIRDC), R&D — Sheep Dairy Farms in Australia, publication 09-128.

Food and Agriculture Organization of the United Nations, The Awassi Sheep, AJ003E.

Sheep Dairy Conference, New Zealand, 2016 — collected proceedings and presentations, attended by Awqaf New Zealand.

AgResearch, Lamb Rearing Technical Manual, v2.

International Shari'ah Research Academy for Islamic Finance (ISRA), Kuala Lumpur, review of the Smart Waqf model, 2016 — signed by nine scholars.

OIC International Islamic Fiqh Academy, Resolution 140 (2004) and Resolution 181 (2009).

AAOIFI Shari'ah Standards No. 33 and No. 60 (amended) — Waqf.

Awqaf New Zealand, Scope of establishing Sheep Dairy Farms for the Qurbani Industry, June 2025; and Auckland Pilot Capital Schedule Revision v2, August 2026.