the estate passes to the heirs and the legatees. Conversely, if a bequest is made to someone who is not an heir when the will is drafted but becomes an heir at the time of death, the bequest is invalid. Thus, if a man bequeaths to his brother while his son is alive, and the son later dies before the testator, the bequest is void—unless the other heirs approve it—because at the moment of death the brother has become an heir.

A further implication of this ruling is that the legatee cannot validly accept the bequest, nor does he take ownership of the bequeathed property, until after the testator’s death, for only then does his right come into existence; any acceptance given before the testator dies has no legal effect.

Al-Muwaffaq said: “We know of no disagreement among the scholars that the decisive point for a bequest is death. If the bequest is made to an unspecified group—such as the poor and needy—or to people who cannot be individually counted, like the tribe of Banū Tamīm, or for a public benefit, such as mosques, it requires no acceptance and becomes binding immediately upon death. If, however, it is made to a specific individual, it becomes binding only when that person accepts it after the testator’s death.”

Another ruling on bequests is that the testator may revoke his will in whole or in part. ʿUmar said, “A man may alter whatever he wishes in his will,” and the scholars are unanimously agreed on this. Therefore, if the testator declares, “I have revoked my will,” or “I have annulled it,” and the like, the will is nullified. Just as the decisive factor for acceptance and finality is the state at death, so too the testator may retract his bequest during his lifetime. For example, he might say, “If Zayd arrives, then he shall have what I had bequeathed to ʿAmr.”