Inter vivos in the context of wealth and estate planning can be generally defined as a transfer that takes place between the livings. Parents are motivated to transfer for altruisme and exchange. In this context, this study aims to explore another potential motives of inter vivos, which is „affection‟. Data is collected through semi-structured interviews with inter vivos experts who have published articles in this area. The interview is encoded and thematic analysis is carried out to classify themes and subthemes that exist in the inter vivos transfers. This study discovers four main themes, which indicate that inter vivos transfers based on affection can be enlightened by the relationship between parents and children, responsibility for children, types of inter vivos, and effects to other heirs. Relationship between parents and children can be explained as parents transfer their wealth to the closest children, children who care for them and to family members only. Parents also are responsible to protect their children after they die and assist them who are in need. Types of inter vivos are considered as boundless inter vivos and without any material return. Inter vivos based on affection also aims not to abuse other heirs.

Abstract
1. Introduction
2. Literature Review
3. Research Methods and Materials
4. Results and Discussion
    4.1. Theme 1: Relationship between Parents andChildren
    4.2. Theme 2: Parental Responsibility forChildren
    4.3. Theme 3: Types of Inter Vivos
    4.4. Theme 4: Effects to Others
5. Conclusions
References

• Mohd Khairy KAMARUDIN(Academy of Islamic Civilisation, Faculty of Social Sciences and Humanities, Universiti Teknologi Malaysia) Corresponding Author
• Nasrul Hisyam NOR MUHAMAD(Centre of Research for Fiqh Science & Technology/Academy of Islamic Civilisation, Faculty of Social Sciences and Humanities, Universiti Teknologi Malaysia)
• Suhaili ALMA’AMUN(Islamic Economics Cluster (EKONIS), Centre for Sustainable and Inclusive Development (SID), Faculty of Economics and Management, Universiti Kebangsaan Malaysia)
• Abdul Hafiz ABDULLAH(Academy of Islamic Civilisation, Faculty of Social Sciences and Humanities, Universiti Teknologi Malaysia)
• Syahrulnizam SAAT(Academy of Islamic Civilisation, Faculty of Social Sciences and Humanities, Universiti Teknologi Malaysia)
• Nurul Osman SAMURAH(Academy of Islamic Civilisation, Faculty of Social Sciences and Humanities, Universiti Teknologi Malaysia)