you observe the limits set by Allah. Allah Most High says, after mentioning the inheritance of spouses and maternal siblings: “These are the limits set by Allah.” [al-Nisa’ 4:13]

Third, the law of prescribed shares is guidance and clarification. Thus, after Allah Most High mentions the inheritance of full siblings or paternal siblings at the end of Surat al-Nisa’, He says: “Allah makes things clear to you, lest you go astray.” [al-Nisa’ 4:176] For this reason, the science of prescribed shares is among the finest branches of knowledge.

Know that when a person dies, five rights attach to his estate:

First: preparing the deceased for burial—washing, shrouding, perfuming, carrying, burying, and whatever is connected with this. This comes before everything else; even if he owes a debt, it takes precedence over the debt.

Second: a debt secured by collateral.

Third: an unsecured debt, for which no collateral has been given.

Fourth: a bequest of one third or less, made to someone other than an heir.

Fifth: inheritance.

These are five rights in order of priority. If a person dies leaving behind one hundred riyals, while owing a debt of one hundred riyals and requiring one hundred riyals for his burial preparations, then the burial preparations are begun first, and the creditor is told: “You receive nothing, because he has nothing.”

Is the heir required to settle the debt on his behalf? No, he is not required to do so, even if the deceased is his father, his son, or his elder brother. But if he does so voluntarily, then the scope for voluntary charity is broad.

Next comes the debt secured by collateral. An example is a man who dies leaving one hundred riyals, with a sheep pledged as security for one hundred riyals, while also owing an unsecured debt of one hundred