As long as the person has not practically carried out the endowment (waqf) of the land, and his intention was merely in thought, and he was hesitant, there is no hindrance in abandoning the idea of endowing it and adopting another plan. Thus, based on the circumstances, it is permissible to abandon the idea of waqf and adopt another idea. Leaving wealth for needy heirs is better than endowing it as waqf. Allah knows best.
[al-Fawzan: al-Muntaqa 97]
