We reply: since it is assessed at death, the recipient may not dispose of it except with security and safeguards for the heirs.

If someone asks: Why do you not allow him to dispose of one-third of it? For if we suppose that the deceased dies leaving nothing but this gift, its recipient would take one-third of it. We reply: there is another possibility: this person may die owing a debt, and if he dies indebted, the recipient has no share at all.

His statement: “Earlier and later bequests are treated equally, while gifts are executed in the order in which they were made.” The author began by explaining the differences between a gift and a bequest, though they share most of their rulings. Above all, we must understand the distinction between them: a bequest is an instruction for property to be given after death—for example, when one says, “When I die, give so-and-so such-and-such”—whereas a gift is a voluntary transfer of property during a terminal illness.

They are alike in that it is not permissible to make a bequest to an heir, nor to a non-heir for more than one-third; likewise, it is not permissible to give an heir or a non-heir more than one-third.

They are also alike in that both carry less reward and merit than a gift made in good health, for there are three ranks:

First: a gift made in good health.

Second: a gift made during a terminal illness.

Third: a bequest.