for zakat, ranks, for purposes of precedence, with zakat which he failed to pay when it fell due but whose liability he acknowledged before witnesses while in good health.
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As for obligations payable from the third, they are all discharged as prescribed if it is sufficient to cover them. If it is insufficient, precedence is given in descending order of binding force. Where claims are equal or close in rank, none takes precedence over another; rather, they share proportionately. Allah grants success.
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The first claims paid from the third are the manumission of a slave whose freedom upon his master’s death was stipulated while the master was in good health, and the dower owed by a sick man who consummated his marriage during his illness. There is disagreement concerning these two claims. One view holds that they rank equally and share proportionately; another gives precedence to the manumission stipulated during good health; and a third gives precedence to the sick man’s dower. All three views are reported from Ibn al-Qāsim.
Next comes unpaid zakat on crops, gold and silver, and livestock, followed by unpaid zakat al-fitr, according to Ibn al-Qāsim, contrary to the view of Ibn al-Mājishūn and others. Next comes manumission in expiation for zihār (likening one’s wife to a permanently unmarriageable female relative) and accidental killing. There is disagreement concerning these two expiations. One view holds that they rank equally and share proportionately; another holds that lots should be drawn between them; and another leaves the choice to the heirs, who may free a slave for whichever expiation they wish—meaning, if they agree. If they disagree, the matter is settled by drawing lots. Another view gives precedence to the expiation for killing. This applies where the third provides for only one slave.
If, however, the third provides for a slave and for feeding sixty poor people, the slave is freed in expiation for killing, and the feeding is undertaken in expiation for zihār, by agreement. It has also been said that if the third provides for only one slave, with a surplus insufficient for the feeding, precedence is given to zihār, and the remainder is contributed towards manumission in expiation for killing.
Next comes expiation for breaking an oath, then expiation for deliberately breaking the fast in Ramadan, then expiation for neglecting to make up Ramadan fasts. This is what is indicated by the Book of Fasting in al-Mudawwana. It has also been said that, according to Ibn al-Qāsim, the feeding due in connection with making up Ramadan fasts takes precedence over expiation for breaking an oath. The first view is more evident.
Next come vows, as Ibn Abī Zayd stated—meaning, where the deceased directed in his will that they be fulfilled. Next come outright manumission during illness and manumission stipulated during illness to take effect upon death. There is disagreement concerning these two dispositions. One view holds that they rank equally and share proportionately; another gives precedence to outright manumission during illness; and another gives precedence to manumission stipulated during illness to take effect upon death. This applies where both dispositions were made on the same occasion.