ABSTRACT This study aims to determine the extent of the appropriation of qardhul hasan and zakat as the sources of CSR. In this study, the researcher analyzes three largest Islamic banks in Indonesia, these include Bank Syariah Mandiri, Bank Muamalat Indonesia, and Bank Negara Indonesia Syariah. The researcher uses critical method which attempt to the understanding of reality, events and statement,on reasonable meanings. . The analysis discovers that the three sharia banks have different views on recognizing the qardhul hasan and zakat as the sources of CSR funds. The recognition of qardhul hasan and zakat as a source of sharia banking CSR can be justified legally, because the CSR on sharia banking is still voluntary.Yet the using of the qardhul hasan as source of CSR fund of company can’t be justified according to the perspective sharia, because of this included in hilah, and for zakat can’t justified, because zakat have different purpose with CSR, for current time or when the RUU Corporate Social Responbility (CSR) is legimated.