(180–182) “It has been prescribed for you, when death approaches any one of you, if he leaves wealth, that he make a bequest for his parents and nearest relatives in a fair manner—a duty upon the God-fearing. * Then whoever alters it after hearing it, the sin falls only upon those who alter it. Surely Allah is All-Hearing, All-Knowing.”
That is, Allah has made it obligatory for you, O believers, “when death approaches any one of you”—meaning when its causes arise, such as an illness that threatens death or exposure to mortal dangers—and he “leaves wealth” [that is, property], meaning an amount regarded as substantial by customary standards, to make a fair bequest for his parents and closest relatives. It should accord with his means, without extravagance, and he must not favor more distant relatives over those who are nearer. Rather, he should rank them according to closeness and need. That is why the superlative form “nearest” is used.
His words, “a duty upon the God-fearing,” indicate that this is obligatory, for a duty is something firmly established, and Allah has made it one of the requirements of fearing Him.
You should know that the majority of Quran commentators hold that this verse was abrogated by the verses of inheritance. Others hold that it concerns parents and close relatives who are not heirs, although there is no evidence restricting it to them. The best view is to say that this bequest for parents and close relatives was initially stated in general terms, with Allah Most High referring its particulars to prevailing custom.
Allah Most High then allotted this fair provision to parents who inherit and to other inheriting relatives in the verses of inheritance, after it had previously been stated only in general terms. The ruling remains applicable to those who do not inherit: parents barred from inheritance and other relatives excluded either by the presence of another heir or by a disqualifying attribute. A person is commanded to make a bequest for such people, for they are the most deserving of his kindness. This is a position on which the Muslim community agrees, and it reconciles the two preceding views: the proponents of each took account of a particular consideration, while the point of application differed.
Through this reconciliation, agreement is achieved and the verses are harmonized, because (1), whenever reconciliation is possible, it is better than claiming abrogation without any sound evidence.
A testator might refrain from making a bequest because he fears that those who come after him will alter what he has directed. Allah Most High therefore says, “Then whoever alters it”—meaning the bequest made for the aforementioned people or for others—“after hearing it” [that is,] after understanding it and knowing how it is to be carried out, “the sin falls only upon those who alter it.” The testator’s reward is assured with Allah; the sin falls only upon the person who changes and alters the bequest.
“Surely Allah is All-Hearing”: He hears every sound, including the testator’s statement and bequest. The testator should therefore be mindful of the One who hears and sees him and must not act unjustly in his bequest. Allah is “All-Knowing” of his intention and of the executor’s actions. If the testator exercises his best judgment and Allah knows this to have been his intention, He will reward him even if he errs. This also warns the executor against altering the bequest, for Allah knows what he does and is fully aware of it; he should therefore beware of Allah. This is the ruling concerning an equitable bequest.