This book has been prepared with the aim of creating the quality of amaanah (the concern for accountability) in those who hold positions of authority and are entrusted with the affairs of the musjid. Nevertheless, though the main focus in this book is to conscientise the mutawallis (trustees) of the masaajid regarding their great position and responsibility, this book also applies to those trustees who are appointed over other Deeni institutes or organizations e.g. the mutawallis (trustees) of a madrasah, social-welfare organization, burial committee, etc.