an umm walad (a slave woman who has borne her master a child); zakat on the dates of an orchard whose owner dies after they have begun to ripen; zakat on livestock when its owner dies as it falls due and the herd contains an animal of the requisite age; and specific immovable property or goods which the deceased acknowledged as belonging to another man, or which evidence established as belonging to that man.

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As for claims not relating to specific assets, they are all discharged if the estate is sufficient to cover them. If it is insufficient, precedence is given in descending order of binding force. Those whose claims rank equally share proportionately. Allah grants success.

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The most binding claim, and the first to be discharged from the estate as a whole when it is insufficient to cover all claims, is the cost of the shroud and preparing the deceased for burial. According to one of the two views reported from Sa'īd ibn al-Musayyab, the shroud is paid for from the third. The correct view, held by the scholars generally, is that it is paid for from the estate as a whole. The evidence is the established report:

“Mus'ab ibn Umayr was killed on the day of Uhud, leaving nothing but a cloak. When they covered his head with it, his feet were exposed, and when they covered his feet, his head was exposed. The Messenger of Allah, may Allah bless him and grant him peace, said, ‘Cover his head and put some idhkhir grass over his feet.’”

It is also established that “the Messenger of Allah, may Allah bless him and grant him peace, ordered that those killed at Uhud be buried with their blood upon them and in their clothes,” without considering what would remain for their heirs or for any debts they might have owed. This is clear.

Next come the claims of people: debts established against the deceased by upright witnesses, by his acknowledgment during good health, or by his acknowledgment during illness in favour of someone whom he is not suspected of favouring. Then come the obligatory dues owed to Allah Most High: zakat in its various ranks, expiations, and vows, provided that, while in good health, he had witnesses attest to his acknowledgment that these obligations were incumbent upon him. Of all these claims, precedence is given in descending order of binding force when they are paid from the estate as a whole. The same order of precedence applies when they are paid from his third because he neglected them during his lifetime and directed in his will that they be discharged on his behalf after his death. As for zakat on livestock when its owner dies as it falls due and the herd contains no animal of the age required