The Tradition of Tulak Breuh as a Fidyah of Prayer in Aceh Besar Society: A Study of Law Theology

Tulak Breuh is a customary practice related to Islamic law and theology in the social life of the Acehnese people. This article discusses the discourse on fidyah of prayer in fiqh, the practice of the tulak breuh tradition, and the analysis of law theology on the practice of tulak breuh tradition. The methods of study combine library research and field research simultaneously. Data collection techniques were conducted through interviews and literature studies. From the results of research conducted, it is found that there are two opinions of ulama regarding the fidyah of prayer. The first is the Hanafi madhab and some of the Shafi'iyah ulama who allow the practice of fidyah of prayer. The second is Maliki, Hanbali, and Shafi'i madhab (a strong mu'tamad) do not allow the practice of fidyah of prayer. The opinion that allows fidyah of prayer is based on the qiyas of the existence of fidyah for people who leave fasting and the fact that everyone must have left his prayer during his lifetime. Meanwhile, those who claim there is no fidyah for prayer are due to the strict prohibition against leaving prayer and there is unacceptable for a Muslim to leave a prayer. A special team, who is intentionally invited to pay fidyah when someone dies, organizes the implementation of tulak breuh tradition. The implementation of tulak breuh is done by handing over the amount of rice in turn as a substitute for the missed prayers by the deceased. However, theologically, the tulak breuh tradition can have implications for the emergence of a permissive attitude towards prayer as one of the pillars of Islam. Because this tradition provides opportunities and concerns, a lay believer can quickly leave prayer because he is sure that his heirs will redeem his missed prayers with fidyah when he dies.


Introduction
The tradition of fidyah (compensation) of prayer is a customary practice and related to Islamic law in Muslim societies in Indonesia. The practice of fidyah of prayer can be found in at least three communities. First, in Aceh, it is called as tulak breuh. Second, in Indramayu, Central Java, it is known as geong. Finally, in Hulu Sungai Utara, South Kalimantan, it is called the bahilah. 1 Another similar customary practice is the patuq tradition of the 193 Sasak community in West Nusa Tenggara, which is the tradition of giving the deceased's belongings to religious leaders in the village to get safety. 2 The tulak breuh tradition is considered a fidyah of prayer that develops in some Acehnese communities, even though its validity is still debated by the ulama madhab and the current ulama. However, this practice continues to develop as if it has become part of a religious tradition in Acehnese society to this day. This tulak breuh tradition mainly develops in the Muslim community from those who have traditional Islamic education. This phenomenon becomes interesting to be analyzed since prayer is the second pillar of Islam after reciting the shahada (the Muslim profession of faith). Even the Messenger of Allah called it 'imaduddin (the pillar of religion), which should not be left under any circumstances. 3 Then, this tulak breuh tradition exists as if it offers an opportunity for a Muslim to neglect the prayer because people consider this ritual as a substitute (fidyah) for the missed prayers. Consequently, the tulak breuh tradition has affected fundamental issues and has consequences in terms of social, law, and even theology in Islam.
The existence of tulak breuh tradition has become a practice of Islamic law and tradition that has led to debates or pros and cons in the socio-religious context of Acehnese society, especially between traditionalists and modernists. Tulak breuh, the tradition of handing over the amount of rice, is practiced after someone dies. Even further, among traditionalists themselves, it still often creates a debate that seems to continue nowadays.
The religious traditions in Aceh are not much different from other Islamic communities in Indonesia. However, in some cases, they have their own characteristics and uniqueness. This uniqueness, for example, can be found in several legal traditions that have become customary in Acehnese society, such as reading dalail khairat, dhikr maulud, reciting the Quran after Dusk Prayer 4 , and learning the pillars of Faith and the pillars of Islam. 5 All 194 those traditions are considered a religious culture that does not directly affect the pillars of Islam as in accordance with the tradition of tulak breuh.
The tradition of fidyah of prayer known as tulak breuh is explained by Zaitun Muzana. 6 However, in this study, the author only briefly mentions this tradition. The study only touched on the tradition of fidyah of prayer concerning the distribution of inheritance from the deceased. So that, it did not discuss the whole tradition of tulak breuh. Accordingly, an article that specifically discusses the existence of the tulak breuh tradition in Acehnese society is considered an interesting study.
This paper aims to discuss the existence of the tulak breuh tradition in the socio-religious life of the Acehnese in the framework of theological law analysis. For the above purpose, this paper focuses on the three issues studied. Firstly, Fiqh discourse on fidyah of prayer for people who have died. Secondly, the sequences of processes for implementing the tulak breuh tradition as fidyah of prayer in Aceh. Finally, the theological analysis of Islamic law on the practice of the tulak breuh tradition The methods of this study combine library research and field research simultaneously. Data collection techniques were conducted through interviews and literature studies. In line with that, this paper examines and analyzes the existence of the tradition of tulak breuh. A religious interpretation becoming a culture that is full of theological and law implications.

Fidyah of Prayer in Fiqh Discourse
Prayer is the second pillar of Islam after saying the shahada. Although theologically speaking, the shahada is seen as something fundamental in Islam, the position of prayer in a certain sense is far more basic. Rasulullah PBUH (Peace Be Upon Him) states prayer as the pillar of religion (imaduddin) by describing a house with a single pillar as the main support while the other pillars are only as a complement. 7 The Qur'an in various verses commands prayer more than any other commandment of worship. The Prophet PBUH also emphasized that Allah the Almighty loves prayer more than all other worship.
When a person prays, he can do contemplation, remembrance, and communicate with his Creator. 8 Because of the importance of the position of Even neglecting the prayer is considered a major and despicable sin. As Allah says in Surah Maryam verse 59, which denounces and threatens people who neglect the prayers: "Then there succeeded even after them a succession who wasted the prayer and closely followed lusts; so they will eventually meet misguidance"(Surah Maryam Verse: 59).
Ibn Mas'ud, as quoted by Hasbi ash-Shiddieqy, said that what is meant by wasting prayer is delaying the prayer from its time. For instance, someone performs the Zuhur (midday) prayer after the Asr (afternoon) time or performs the Asr after the Maghrib (Dusk) time. In the hereafter, people who neglect to perform prayers like this will later be thrown into Ghaiy, which is a groove in the Hell of Jahannam. 9 The position of prayer in Islam is so important because theologically, prayer is a symbol of ubudiyah (devotion) of the testimony of the Oneness of Allah the Almighty. In other words, prayer is a form of one's devotion to Allah and at the same time as a form of obedience to carry out the obligatory commands. In Islam, prayer is seen as a deed to differ between Muslims and infidels. Therefore, there is no reason for a Muslim to leave the prayer either because of illness, travel or for any other reasons. For people who have left prayer, there are different opinions among fiqh ulama. Some say it is obligatory to qadha (replace the missed prayers) and there are ulamas who state that the prayers of a deceased person can be redeemed by paying fidyah.
There are different views in fiqh regarding the fidyah of prayer. Literally, Fidyah means ransom. 10 This ransom is usually given in the form of staple foods such as wheat, rice, and so on, which must be paid by a Muslim because he left the prayer or fasting due to chronic illness, elderly illness, etc. that befell him. Meanwhile, in terms of fidyah, it is a type of fine imposed on Muslims who commit certain mistakes in worship, or make up for worship due to aging and are prescribed by giving alms to the poor in the form of staple food. As Allah the Almighty states in Surah al-Baqarah, "However, should any one of you be sick or on a journey, then (he should fast) a number of other days (equal to the missed ones); and those who have the strength, (still, they do not opt for fasting,) on them there is a fidyah (compensation), that is, the feeding of a poor person". (Surah Al-Baqarah verse: 184).
From the verse above, it is stated that the intended worship is fasting. In terms of fidyah for people who leave prayer, it is done on the basis of qiyas

196
(analogical inference or deduction) for fasting. In the context of fidyah of prayers for people who have died, there are different interpretations among the ulamas of the schools of Islamic jurisprudence. Based on a strong opinion (mu'tamad) in the Shafi'i madhab, people who have died are not performed qadha for their prayers and are not given fidyah. However, there are also ulama among the Shafi'iyah such as Imam Al-Baghwi and others who have different opinions from their madhab. This can be seen in the quote: "Imam al-Nawawi, one of the leading ulamas in the Shafi'i madhab, in the book of Majmu' Syarah al-Muhazzab said that "if someone dies and there is an obligation to pray or i'tiqaf (to be in isolation in a Masjid with the intention to worship Allah) for him, then it will not be done by his guardian and the prayer and i'tiqaf also does not come off because of the fidyah. This opinion is well known in the madhab and noted from the Shafi'i texts in the book of al-Umm and others. However, al-Buwaithi once quoted from Imam Shafi'i that he said that in i'tiqaf, it is permissible for the guardian to replace the i'tiqaf for the dead. From this opinion, Al-Baghwi said, it is not far from this takhrij (issued by the law) can be issued for thw prayer. Then, one mud (a volume measuring instrument that used as a reference measure for the payment of fidyah) is given for one prayer. 11 Correspondingly, Imam al-Nawawi said in Syarah Muslim, Imam Abu Muhammad al-Baghwi from the Shafi'iyah madhab said in Al-Tahzib that the food given is one mud for each prayer. This opinion is based on the evidence of qiyas to prayer, alms, and pilgrimage. It is also because according to the consensus of ulama, all the rewards of these practices will be accepted. 12 In line with Imam Nawawi above, Shaykh Qalyubi, the author of the book of al-Mahally, also argues that prayers can be given fidyah by paying one mud for one prayer.
Similarly, Shaykh Zainuddin bin Abdul Aziz al-Malibari is of the opinion that whoever dies and he leaves the obligatory prayers, his prayers are not being qadha and not given fidyah. According to another opinion, it is permissible to qadha the prayer either because of a will of the deceased or not. 13 Shaykh Zainuddin's opinion above was then commented by Shaykh Abu Bakar Syatha and according to him, most of Imam Shafi'i's companions gave one mud for fidyah. It is stated that, Ibn Burhan quoted from qaul qadim, it is obligatory for guardians if their parents die leaving an inheritance, they should 11 Imam Al-Nawawi, 197 substitute (qadha) for the missed prayers of their parents like qadha for fasting. Prayers left by the deceased can be replaced by paying the staple food as much as one mud (6 ounces) for each prayer. 14 Furthermore, the Hanafi madhab believes that it is permissible to give fidyah to people who have died. In other words, the approval to give fidyah of prayers for people who have died is more well-known in the Hanafi madhab. In this context, Ibn Abidin, one of the mutaakkhirin ulama of the Hanafis, said that giving fidyah of prayers only exists in the Hanafi madhab. In his Majmu'ah Rasail, he said that "Know that the fidyah of prayer includes in Abu Hanifa (God has mercy on him) madhab where the ulamas of the Abu Hanifa madhab do the qiyas to fasting and they encourage and command it." 15 Additionally, Ibn Abidin said that it is permissible to pay fidyah of prayers utilizing qiyas of fasting from istihsan of the ulama. The way of taking istihsan is derived from the similarities between fasting and giving food that are valid in the Sharia just as the similarities between prayer and fasting which are also valid in the Sharia. Based on this sense, it is obligatory to provide food for people who leave prayer similar to people who leave fasting. 16 Another opinion about the permissibility of giving fidyah is also reinforced by Al-Sarkhasi, an ulama of the Hanafi madhab who says that "if a person dies and there is an obligation of prayer from him, then, for every prayer that he leaves, it should be given as much as half sha'." Imam Abu Hanifa requires paying fidyah from the missed prayers if the deceased has a will before and later he does not have to qadha the missed prayers. 17 In the contemporary era, the issue of fidyah of prayer remains a problem of khilafiyah (different arguments) among ulama. However, it is interesting to examine the decision issued by the Ulama Council (MUI) of Jakarta in 2000 regarding the fidyah of prayer. The Jakarta MUI issued a fatwa (a binding ruling in religious matters) that after explaining the opinion of the ulama madhab, it was determined that paying fidyah for prayers was permissible. For the record, at the end of the fatwa, it is stated that in spite of its permissibility, it does not mean that people who are still alive may leave their prayers to be replaced by paying fidyah. It also does not mean that they 14  198 can arbitrarily make a will to their families of the prayers they left to be replaced (qadha) or paid with fidyah after their death. 18 From the whole discourse on fidyah of prayer in the study of fiqh, it can be concluded that there are two opinions regarding this issue. Firstly, the Maliki, Hanbali, and most Shafi'i (mu'tamad or strong) madhab do not recognize the fidyah of prayer. Secondly, in the Hanafi madhab and some Shafi'i ulama such as Imam al-Nawawi, Imam Abu Muhammad al-Baghwi, and Shaykh Zainuddin bin Abdul Aziz al-Malibari say that giving fidyah for the dead is permissible.

The Practice of Fidyah in the Tradition of Tulak Breuh in Aceh
Aceh is known as an area that has uniqueness and privilege in various ways compared to other regions in Indonesia in terms of history, culture, social as well as religious practices. Aceh was the first place that embraces Islam before Islam was being spread to other regions in Indonesia and even in Southeast Asia. In this case, Aceh became the center of the spread of Islam which was pioneered by the ulama through their famous works up until now. 19 Moreover, a variety of uniqueness that sociologically, socially, and religiously cannot be found in other areas is definitely found in Aceh. 20 This land, known as the "Serambi Mecca," has a wide variety of cultural traditions, especially in written, spoken, and object forms. The diversity of Aceh's cultural traditions is bound by one main characteristic, namely the existence of an integral connection between cultural elements and Islamic values. 21 To a certain extent, both cultural elements and Islamic values complement and reinforce each other to display a variety of traditions that embody of the understanding of Islam itself.
In this context, the tulak breuh tradition, which until now has developed in religious practice, is also a tradition established from an understanding of the fidyah of prayer wrapped in the local cultural style of the Acehnese people. The naming of the tulak breuh tradition is because of its implementation when performing the fidyah of prayer. pushed and handed over from one party to another recipient in turn. This ritual is believed to be a substitute for prayers neglected by the deceased.
Nevertheless, in reality, the tulak breuh tradition is the result of profane ijtihad and then became a sacred tradition. Its existence by some of the practitioners is believed to be an obligation in a series of tajhiz corpses (funeral preparation). In this case, Teungku Sulaiman, a traditional leader in Aceh Besar, expressed that before the body is prayed, the payment of fidyah of prayer must be completed first. So that the person who dies is truly clean from the sins that he may have committed during his life. According to him, during our lifetime, it is impossible for people to never leave the prayer either intentionally or unintentionally. For this reason, the payment of fidyah must take precedence before the funeral preparation. 22 The opinion above illustrates that the tradition of tulak breuh is considered an important part of the process of organizing the funeral preparation for the corpse. This tradition is considered unique as a religious ritual related to death is not included in the pillars of tajhiz corpses in Islamic teachings in general, which include bathing, shrouding, funeral praying, and burying. However, in reality, for some people in Aceh, these two traditions seem to be seen as an obligation that is a part of sharia. This indicates that there has been an expansion of interpretation of religious rituals so that this tradition seems to have turned into part of Islamic teachings.
The tradition of tulak breuh as fidyah of prayer that develops in Acehnese society is different from one region to another. This can be observed from the time when it is practiced or implemented. Some are carried out before the body is buried while some are conducted on the tenth day and even some are practiced on the hundredth day after the death. Regarding the implementation time, it really depends on the customs of a region and the prosperity of the heirs. In Aceh Besar, the fidyah of prayer ritual is usually carried out before the body is buried or at the same time as the body is bathed and shrouded. Thus, before the body is prayed and taken to the burial, the process of paying fidyah has been completed. This is as stated by Ustaz Safaini, a religious figure in Aceh Besar, saying that it is customary in Aceh Besar that the implementation of paying fidyah is carried out before the body is prayed. The payment of fidyah of prayer is usually accomplished in conjunction with the process of bathing and shrouding. This can happen because the implementation itself does not need to present the corpse. This 200 fidyah can be performed at the neighbor's house of the deceased and not necessarily at the funeral home. 23 Almost has the same opinion, Teungku Marhaban BTR said that we often carry out fidyah of prayers together with the funeral preparation of the corpses. When we are still in the process of bathing or shrouding, we will finish the fidyah of prayers. However, once we did it after the funeral process of the corpses was finished, or even at the evening. Constantly, the time for the payment differs and depends on the request and readiness of the deceased's family. 24 Thus, the implementation time of the tulak breuh tradition is varied and conditional. Depending on the request of the heirs, in the sense that it may coincide with the funeral process of the corpse or after the tajhiz is completed. It is because the process of implementing the tulak breuh tradition itself requires some prior preparation. The series of processes for implementing the tradition of tulak breuh as a ritual for performing fidyah of prayers can be explained as follows:

Preparation Phase
Before the tradition is carried out, there are two things that need to be done by the heirs. First, the heirs invite the organizer team of the tradition. Usually, it is not long after the death of a family member, the heir of the deceased will immediately invite and ask for the willingness of the organizer team of this tradition to accomplish the payment of fidyah of prayers. In the promulgation process, the heirs will concurrently ask the leader of the organizer team about the rules and matters related to fidyah such as the amount of rice that must be provided, the costs required, and the agreement regarding the execution time.
The team for implementing the ritual of fidyah of prayer is usually invited from a dayah or Islamic boarding school that is close to the residence of the deceased. Usually, the leader of the dayah will directly lead the implementation of the ritual. Meanwhile, the members are senior students who are appointed and entrusted by the leader of the dayah earlier. For a student of dayah, getting the trust to become a member of the fidyah organizer team is considered a privilege or a form of appreciation from his dayah leader. It means that he has met his own spiritual criteria among other students in dayah. This team will later visit the funeral home at an agreed time with the heirs who will organize the process of implementing the tulak breuh tradition. Second, the heirs prepare the amount of rice as one of the pillars of the fidyah of prayer. Regarding the amount of rice issued is based on the number of years of age of the deceased. By calculating each obligatory prayer, the fidyah is one mud (6 ounces/675 gr.) or one liter to be fulfilled. With the calculation of 5 times a day and a night of obligatory prayers, while one year is 360 days, then in a year, it means 360 x 5 times of prayer = 1800 times of the obligatory prayers. From this calculation, if a person dies at 45 years old, then 45 years minus the age before puberty 15 years = 30 years minus another 15 years of obedience based on estimates. Then, we will get the fidyah which needs to be paid for is only 15 years. If in a year that the number of prayers is 1800 and each prayer is allowed 1 liter, then a year is issued 1,800 liters. So that when multiplied by 15 years, the amount of rice that must be paid should be 27,000 liters. This number does not include the fidyah of fasting which is calculated for one mud per day (one liter to be fulfilled). So, in a month, 30 liters times 15 years, and the rice is issued as 450 liters. In addition, for paying the annual oath of 10 liters of rice, the total amount of rice that must be prepared is 31060 liters.
In the implementation of the ritual of tulak breuh, in order not to burden the heirs, it is only 80 bamboo or 160 liters of rice that must be prepared. For convenience, the heirs usually prepare nine sacks of 9.5 bamboo, which is equivalent to 15 kg. At that point, the organizer team will be divided into two groups: group A and group B. Group A will donate the rice as alms to group B. Then, group B will give back and do the same to group A. This activity is done repeatedly up to 180 times for fidyah of prayers. Moreover, another 15 times of shoving for fidyah of fasting, while the oath is handed over directly by the team leader to the jamaah.
From this method of calculating the amount of rice, it can be seen how this fidyah is mathematized in such a way. It is estimating nominally the age of a person's piety and calculating the amount of rice that should be provided to pay the fidyah. Then, it is simplified again by means of the implementation is based on hilah (looking for the ways to get to the destination) so that the heirs do not feel burdened.

The Implementation of the Tulak Breuh Tradition
As mentioned above, the actual implementation of fidyah of prayer which is the giving of rice is done directly to the poor in the village of the dead. The amount of rice that must be paid for is as much as the number of prayers he/she missed. However, considering that such an amount would burden the heirs, in the practice of the tulak breuh tradition, a method was made by forming a special group for the payments of fidyah. In this essense, 202 the rice that must be prepared by the heirs is only for one month. In total, it is 80 bamboo with details of 60 bamboo for fidyah of prayer, 15 bamboo for fidyah of fasting, and 5 bamboo for oath kifarat (fine for breaking certain laws or religious rules). Subsequently, in the implementation process, the rice is handed over between two groups sitting and facing each other.
In the terminology of Ushul Fiqh, this form of implementation is called hillah or ihtiyal, which literally means finding a way to achieve the desired goal. 25 In this context, Ibn Taymiyya said that hilah and ihtiyal are clever ways to get to a good or bad goal. 26 So that, in relation to the implementation of the tulak breuh tradition, the amount of rice that should be given is as much as the year for which prayers are paid for the fidyah. In other words, the use of hilah is to try or make the amount of rice in paying fidyah become more in its payment practice but literally little rice is provided. Thus, the transfer of rice was made a few times from the first and second groups alternately. This is done considering that the transfer of rights in Islam is considered valid if it is carried out in a state of mutual pleasure and fulfills the conditions of the covenant.
To clarify the sequences of the implementation of this tulak breuh tradition, it can be traced in the following steps: 27 a. When the fidyah organizer team visited the funeral home, the amount of rice had already placed on a tray or situek (betel nut leaf) which was placed in a row for twelve people or fourteen people including the team leader. Then, the heirs said the lafaz qabalah (handover sentence) of rice to the team leader with the lafaz: "I on behalf of the heirs so and so bin so and so handed over this much rice (mentioned the amount) to be paid as fidyah for the deceased." Thus, there has been a transfer sentence which changed the ownership of the rice that previously belonged to the heirs to the team leader. b. Afterward, the jamaah is divided into two groups. They sit across from each other and from each group there is a person acting as a spokesperson who represents part of his group. In front of the two groups, the amount of rice that had been handed over by the heirs earlier was placed. Usually, the rice is put in a place that is easy and convenient to move such as a tray or areca nut leaf as a symbol of the 203 transfer of ownership rights between the two groups that have been distributed. c. Furthermore, the team leader will provide a brief briefing regarding the fidyah of prayer, explain its law status, and explain the procedures of its implementation that are considered valid according to sharia. After that, the team leader led the implementation of the tulak breuh tradition and started the ritual by saying "all congregations, as we have witnessed that I have just been given a certain amount of rice. So that we can share alms fidyah for the deceased so-and-so bin so-and-so because during his lifetime, he has missed prayer and fasting. For that, I give this rice to the congregation." Then the congregation on the other side answered "Alhamdulillah (praise be to God), we have received it." d. Afterward, the team leader or spokesperson who had just received the delivery of rice handed it back to the team leader who gave it first by saying: "I hand over the fidyah for the so-and-so prayer bin so-and-so who left the prayer for a month, I give it back to the Teungku." Thus, the two teams accepted and handed over to each other, with a count of once the transfer of ownership rights will be paid fidyah for one month of prayer that has been left by the deceased. e. After the process of completing the fidyah of prayer was finished, it is continued with the payment of the fidyah of fasting. It was actually done in the same way with only the words of prayer are replaced with the word fasting. After it was finished, it was continued with the giving of kafarat which was directly given by the team leader to the congregation with the lafaz "I hand over this rice to the congregation as a kifarat of oath of the deceased and I leave it to the all congregation". Afterward, the congregation replied, "Alhamdulillah, we have accepted it." f. The sequences of tulak breuh or fidyah of prayer traditions are closed by reading the shamadiyah prayer (supplication), sending prayers to the deceased to receive forgiveness from Allah the Almighty. Accordingly, those sequences of the implementation of tulak breuh tradition as an ijtihad in the provision of fidyah of prayer are still practiced by some Acehnese to this day. This tradition develops in certain communities so that it does not reflect the overall Acehnese society. The implementation of this tulak breuh tradition generally grows in a society that is dominantly influenced by the pattern of traditional Islamic understanding. Meanwhile, in a modernist Islamic-educated society, this tulak breuh tradition is rarely found.

The Implications of Theological Beliefs from the Tradition of Tulak Breuh
The tradition of tulak breuh is developed in the form of ijtihad in an effort to atone the sins for people who missed the prayer during their life. The problem of missing prayer in theological studies is included in the discussion of the subject of major sins. 28 Thus, the tulak breuh tradition as the implementation of the fidyah of prayer virtually intersects with theological studies. In other words, the tulak breuh tradition as an ijtihad of the payment for prayer touches the problem of belief in viewing the status of prayer itself. In theological studies, prayer is understood as the major worship. It is the embodiment of tauhid uluhiyyah as a form of belief in one Supreme God, Allah the Almighty, with the servant's deeds in order to communicate with his Creator. 29 The implementation of the tulak breuh ritual is an effort that intends to seek hilah as a ransom for the prayers missed by the deceased. It is actually intended to free the deceased from the threat of sin because they have neglected a prayer. However, if we take a closer look at the tulak breuh tradition, it has the potential to raise some negative implications theologically. In practice, the implementation of the tulak breuh tradition is full of hilah, which is intended as an ingenious way to achieve goals. 30 This can be seen from the amount of rice provided only for one month of fidyah of prayer but at the same time, that same amount of rice is used for the number of years the corpse left the prayer. With the reason for this hilah, the limited rice was transferred repeatedly so that a sufficient amount of rice that actually had to be prepared was finally fulfilled.
As stated above, the practice with a tendency to seek relief with the excuse of hilah has implications for worship as if it were manipulative in practice. Theologically, this implication is not beneficial especially in relation to prayer as one of the pillars of Islam. Islam is a religion that teaches about the need for honesty in behavior and strongly opposes manipulation. The implementation of the tulak breuh tradition suggests that religious teachings seem to give a legitimacy to manipulation behavior in worship. 31 This fact seems to give an illustration that the worship between the servant and the Creator can be manipulated. It can be seen through the practice of paying the 28 Imam Muhammad Abu Zahrah, Aliran Politik dan Aqidah dalam Islam, terj. Abdurrahman Dahlan, Jakarta;Logos, 1996, p. 143. 29 Shalih bin Fauzan Al-Fauzan, Kitab Tauhid, Translated. Syahirul Alim al-Adib, Solo: Ummul Qura, 2012 Interview with Yusny Saby, Professor of UIN Ar-Raniry, Banda Aceh, 20 November 2017. 205 limited amount of rice which is then given repeatedly so that it reaches the amount needed to make up for the years of missed prayers. This theological implication is certainly not good in building a sanctified relationship with God.
The implementation of this tulak breuh tradition practiced by some people in Aceh Besar is believed to be an attempt by the heirs to replace the missed prayers of the decease performed by their family members. This statement was expressed by Teungku Usman, an implementer of the tulak breuh tradition in Aceh Besar who said that we carry out this fidyah of prayer as a tribute to our brothers and sisters who have died. We believe that all people who passed away have left their prayers during their lives. Thus, this worship is a form of ikhtiar (endeavor) that may Allah the Almighty forgives the sins of those who have left prayer and fasting during their lives. In this implementation, we refer to the practice of Imam al-Subki who has done qadha and fidyah of prayers for his relatives who have died. However, of course, this practice depends on the individual heirs and it is not binding. 32 The statement above illustrates that the practice of the tulak breuh tradition is based on the practice of an ulama, namely Imam al-Subki who carries out individually that practice for his family. He did not directly preach it to be followed by others. Whereas, in Islam, all teachings are open to be preached to all Muslims without exception. Therefore, if it is said that the fidyah of prayer is only an individual practice that is not binding, this is contrary to Islamic teaching's open and general character. 33 The implementation of the fidyah of prayer becomes the khilafiyah (opinion differences) of the ulama madhab. The majority of the ulama of the Maliki, Hanbali, and Shafi'i madhab believe that there is no ransom for the missed prayers except to qadha the prayer itself by the person who left it. It is only the Hanafi madhab and some of the Shafi'i ulama who allow the fidyah of prayer. Meanwhile, in the tulak breuh tradition, it is assumed that the fidyah for the prayers of the deceased can be fulfilled. This raises the assumption and even the belief that prayer is not a major obligation for a Muslim. Furthermore, this generates to a permissive attitude (neglection) towards the obligation to pray as one of the pillars of Islam. Of course, neglecting this prayer is a heavy theological implication. In Islam, leaving prayer is considered a severe offense or sin and will even change the status of a Muslim to become a kafir (infidels). 32  The tulak breuh tradition is carried out based on the opinion that it is permissible to qadha the prayers and to allow paying fidyah. It is the opinion of ulama as a solution for a person who dies with a number of prayers left that have not been replaced. If it is not given a good understanding and education, this tradition can create an assumption for people who are still alive to be lazy to pray or waste the prayers. Whereas, Allah strictly forbids humans from leaving prayer as stated in the Qur'an, Surah Mayam verse 59.
Giving the fidyah of prayers for people who have died is just hoping that Allah will give forgiveness to the corpse with His generosity. However, if giving fidyah with the belief that it will cover the missed prayers in the world, this understanding is theologically fallacious. Moreover, it is also wrong if there is a belief that it is acceptable for us to leave prayer as long as at the time of death the prayer will be replaced with fidyah in the form of staple food. This belief in the Islamic theological system resembles the belief of the extreme Murjiah sect which is very permissive with Islamic worship practice. 34 Whereas, all practices that have the potential to generate a permissive attitude towards Islamic teachings actually need to be considered in order to be practiced.

Conclusion
The tradition of tulak breuh tradition is a practice of Islamic law which is still practiced by some Muslims in Aceh Besar. It is intended as a substitute or fidyah for the missed prayers of people who have died. This tradition, of course, must be understood as a result of ijtihad which raises pros and cons in society. This tradition is carried out on the basis of respect and efforts made by the heir to a family member who died. However, in practice, this tradition is found that it tries to give relief to the heirs. Especially, regarding the amount of rice that must be provided, which is less than it should be. The tradition of tulak breuh in fiqh discourse of fidyah prayer for people who have died is still khilafiah among the ulama madhab. The opinions that allow fidyah of prayer are only well-known among the Hanafis and some Syafi'iyah ulama such as Imam Nawawi, al-Baghwi and al-Malibari. Meanwhile, in the Maliki, Hanbali and Shafi'i madhab (mu'tamad or strong), they do not allow fidyah of prayers for people who died. This difference of opinion is certainly something in common. Those who claim that there is a fidyah obligation are based on the qiyas of the existence of fidyah for people who leave fasting and the fact that in the reality, everyone must have left their prayers during his life. Meanwhile, those who claim that there is no fidyah for the deceased based on the http://jurnal.arraniry.ac.id/index.php/samarah 207 understanding of the strict prohibition against missing the prayer. Moreover, it also shows that it is impermissible for a Muslim to leave the prayer.
This tulak breuh tradition not only touch the side of practical practice but also touches on the issue of aqidah or Islamic theology. This is because prayer occupies an important position as one of the pillars of Islam. Prayer is theologically the embodiment of monotheism uluhiyyah, a symbol of the servant's devotion to the Creator. Prayer is also the main characteristic for a person to be called a "real" Muslim and leaving the prayer can lead to disbelief. Thus, the tulak breuh tradition considered a substitute for prayer will imply to the emergence of a belief that leaving a prayer is not something wrongly done by a Muslim because it can be replaced by the heir when someone dies. In other words, it will lead to the emergence of a permissive attitude towards the prayer and the process of implementing the tulak breuh tradition is also full of hilah, which seems manipulative.