of goodness and avenues of righteousness through which their rewards increase and their righteous deeds multiply—be it during blessed days, virtuous nights, hours graced with divine breezes, sanctified places, or comprehensive litanies.
Among those favors is that He granted them the right to dispose of one-third of their wealth so that it becomes charity for them after their death, thereby augmenting their good deeds.

2 – Perfect charity and genuine beneficence are what a person gives during his lifetime, while he is still healthy, strong, and attached to his wealth, as the Exalted says: “And they give food, despite love for it, to the needy, the orphan, and the captive” (al-Insan 76:8). Likewise, the two Sahihs record from Abu Hurayrah that the Prophet ﷺ said, “The best charity is that which you give when you are healthy and covetous, fearing poverty and hoping for a long life. Do not delay it until the soul reaches the throat and you start saying, ‘Give so-and-so this and give so-and-so that,’ when it has already gone to so-and-so.”

3 – Yet, out of His bounty toward His servants, His kindness to them, and His knowledge of their love of wealth and their tight grip on it, Allah still allowed them to donate one-third of their estate at death as an increase in their good deeds.

4 – It is permissible to bequeath up to one-third of one’s wealth to a non-heir; here, “non-heir” means anyone who does not stand to inherit.

5 – It is forbidden to exceed one-third unless the mature, competent heirs expressly consent.

6 – A bequest takes effect and is carried out only after death, for that is when the beneficiary’s right becomes established.

7 – The calculation of the one-third is made after funeral expenses have been covered and all debts—whether owed to Allah or to people—have been settled.

8 – Making a bequest of wealth carries great virtue and reward. Allah only legislated it for His creation and favored His servants with it because of the immense recompense it contains; it is an act of kindness and an ongoing charity, as He says: “Indeed, We give life to the dead and record what they sent ahead and the traces they leave behind; and everything…” (Yasin 36:12).