Al-KāfīIbn Abd al-Barr

Chapter: Procedures for Handling the Property of a Bankrupt Individual

If the bankrupt person—or a deceased debtor—has outstanding liabilities consisting of ready money, merchandise, or food that had been delivered to him under a salam contract, each category is to be appraised at its own market value.

باب العمل في مال المفلس واذا كان على المفلس او على الميت ديون من العين والعرض والطعام المسلم اليه قوم لكل واحد قيمة

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