He—may Allah Most High have mercy on him—was also asked:

Amirs obtain the cloth and other goods they need from the markets, taking whatever pleases them. The amir gives the owner a written acknowledgment, or he and his deputies enter it in his ledger. They also borrow dirhams from their associates. All this takes place without formal documents being drawn up or witnesses being called; such is their customary practice. If an amir dies and his administrative staff and his ustādār know of the sums owed to people, may they withhold payment or delay it? Or, in these circumstances, must they pay from his estate the sums they know are owed?

He answered:

Rather, whatever is found in the amir’s handwriting, reported by his scribe, or stated orally by his agent in these matters—such as his scribe or his ustādār—must be acted upon. An agent’s acknowledgment on behalf of his principal concerning matters entrusted to him is accepted, because he is the principal’s trusted representative. The deceased’s handwriting has the same standing as his spoken words in bequests, acknowledgments, and similar matters.

With such evidence, those to whom these sums are owed need not furnish further proof. Requiring them to furnish proof deprives people of their rights and subjects the deceased to torment by leaving them held in bondage to their sins. This wrongs the dead