His statement, “nor anything for an heir”: A person is not permitted to make a bequest for an heir, whether of a small amount or a large one, because the Prophet said, “Indeed, Allah has given everyone entitled to a right his due; therefore, there is no bequest for an heir.” (1) Moreover, a bequest to an heir results in his taking more of the estate than Allah has assigned to him, and this is a transgression of Allah’s limits. As for one who is not an heir, a bequest of up to one-third is permissible, because the Prophet said to Sa‘d—may Allah be pleased with him—“One-third—and one-third is much.” (2)

His statement, “unless the heirs approve it after death, in which case it is valid by way of execution”: The apparent meaning of his words—may Allah have mercy on him—is that, if the heirs approve it, it becomes lawful. This is open to objection. The correct view is that it remains prohibited; however, as regards its execution, it depends upon the heirs’ approval. Thus, it is valid by way of execution, not as an initial gift.

His statement, “unless the heirs approve it”: How can it become permissible through their approval, when the Prophet forbade Sa‘d—may Allah be pleased with him—from exceeding one-third and did not say, “Unless your heirs wish otherwise”? The answer is that they said: A bequest exceeding one-third was prohibited only in consideration of the heirs’ rights; so, if they waive their right, there is no prohibition. However, the correct view is that making a bequest exceeding one-third is prohibited. But will it be executed or not? This is what depends upon the heirs’ approval. It has also been narrated from the Prophet: “There is no bequest for an heir unless the heirs approve it.” (3)