Jarȋmah  ta'zȋr  are  criminal  acts  that  have  not  been determined  by  the  legal  sanctions  Personality  ',  but  a stipulation  submitted  to  the  judge  /  government  (ulil  amri). The intent and purpose of punishment ta'zir is to educate the offender  to  be  a  deterrent.  Ta'zir  bil  mȃl  is  one  part  of jarȋmah ta'zȋr form of punishment, ie the punishment imposed by  the  judge  /  government  (ulil  amri)  against  perpetrators jarȋmah  (criminal  offense),  by  taking  the  wealth  jarȋmah actors. Although the intent and purpose of the enactment of this sentence is to educate the offender. but it is becoming a dilemma  for  property  taken  was  not  known  clearly  and definitely  on  the  utilization  and  usage.  This  raises  a  very sharp  differences  among  scholars  about  whether  authorized or imposed such a punishment is motivated ini.Penelitian the discrepancy between theory and practice concepts that occur, and  to  describe  the  views  of  legal  scholars  ta'zȋr  bil  mȃl to determine the underlying reasons. This research is a library (library  research)  that  is  descriptive  qualitative.  Collecting data  in  this  study  using  techniques  of  documentation.  The technique  of  analysis  in  this  study  is  qualitative  using deductive  reasoning.  The  results  showed  that  the  law  ta'zȋr bil  mȃl  by  scholars  there  are  differences  of  opinion  are allowed, with a record of property taken was not meant to be privately  owned  by  the  judges  /  government  itself,  but  the treasure  was  returned  to  its  owner  after  he  promised  not reiterates  does  (repent),  and  prohibits  (absolutely  not allowed)  to  punish  the  offenders  took  possessions  jarȋmah (ta'zir  bil  mȃl),  because  it  is  not  permissible  for  someone taking someone else's property without legal cause is based, it  is  an  unjust  act  or  false.  For  the  judge  /  government returned to the intention respectively. Because the intent and purpose  of  the  penalty  is  intended  to  educate  and  deter perpetrators  jarȋmah  (criminal  act)  in  order  not  to  repeat back in his actions, not menzaliminya.