Gift is a concept which every individual is engaged in willingly or unwillingly, either as a donor or recipient which has become part of the daily transactions of the society. The nature of gift has been conceived by scholars from different perspective creating divergence of opinion and application of these principles. The work is aimed at examining the comprehensiveness of the principles of Islamic Law relating to gift vis-à-vis the opinion of the four schools of thought and the application of these principles based on Maliki School in Northern Nigeria. This research was conducted by consulting classical literature(s) to deduce the principles relating to this concept. While court cases were used to showcase the legal application of the concept. Similarly, the Shari’a Court Establishment Laws of the chosen states conferred on the Shari’a Courts and the Shari’a Court of Appeal jurisdiction to entertain matters pertaining to gift. However the extent of the jurisdiction of the Shari‟a Court of Appeal comes into limelight when the subject matter of the gift is land or property attached to land. Therefore it could be said that although exclusive jurisdiction in all matters involving gift is conferred on the Courts, it is with limitation. Hence, there is the need for the amendment of the Constitutional provisions conferring jurisdiction on these Courts. Chapter one focuses on the general background of the study. It also examines the research problem, aims and objectives of the research, justification, scope, methodology, literature review and organizational layout. Chapter two analyzes the various definitions of a gift, nature and kinds of gift. Chapter three discusses the essentials of a gift, the concept delivery and revocation of a gift. Chapter four examines the Laws conferring jurisdiction on Shari’a Courts and Shari’a Court of Appeal to entertain matters involving gift. It also analyzes the applicable principles in court proceedings. Chapter five concludes the research by showcasing the limitation of the jurisdiction of the courts and the recommended ways of enhancing it.