The issue of protection and legal responsibility of public assets is one of the important discussions of the functions of the state from the perspective of Islamic Sharia and Common Law. This study compares the principles of Islamic jurisprudence and the foundations of the Western legal system to show what principles and mechanisms both systems use for the management, transparency, and accountability of public assets. The value of the study lies in the fact that the mismanagement of public assets leads to economic corruption, injustice, and social instability. This study was conducted using the Documentary & Analytical method based on Quranic verses, jurisprudential texts, and legal documents. The results show that the Islamic Sharia system organizes the management of property and assets based on “trust” and “justice,” while the common law system organizes this management through “public trust” and “legal accountability.” Both systems share the common goal of preventing corruption, transparency, and accountability, but Islam links these principles with religious and moral values. The study recommends the development of a common model for contemporary Islamic states that combines the moral principles of Sharia with a common law legal framework to ensure transparent, fair, and accountable management of public assets.