The study dealt with the subject of managing, preserving and developing the funds of minors and orphans from an Islamic economic perspective. This is a descriptive, analytical study of the Orphan Foundation in Palestine, as it shed light and focused on the extent of interest of Islamic jurisprudence, previously and at the present time, with orphans in terms of their care and the rule to preserve their rights and money. The study also addressed the provisions of guardianship provisions as well as the legitimacy of developing and investing orphans’ funds.