Is it permissible for a father to write a lease contract for his daughters for an apartment and a shop while retaining ownership of the property for the heirs?

If you intend a genuine rental agreement for your daughters, specifying a term and rent, then there is no objection, and the rulings of ijara (lease) apply to it. However, if the intention is to transfer ownership of the usufruct (right to use) of the apartment and shop to your daughters for their lifetime under the guise of a formal lease contract (umra), then this is a type of gift (hiba). Scholars have differed regarding umra: does it transfer ownership of the property (raqaba) and usufruct, or only the usufruct? The correct view is that it transfers ownership of both the property and usufruct, based on the Prophet Muhammad’s (peace be upon him) saying: "Indeed, whoever grants an umra, it belongs to the one to whom it was granted, alive and dead, and to his descendants." However, if you intend this for a specific period, it is permissible, and the usufruct and property return to all heirs after the period expires. A gift is not effective except by possession and taking hold (qabd wa hawz). If acceptance and possession are delayed until after death, it becomes a bequest (wasiyya), and a bequest to an heir is not permissible.