This, then, is the waṣiyyah. A man might write, for example: “My waṣiyyah to so-and-so, son of so-and-so, is to look after my minor children.” Or: “My waṣiyyah to so-and-so, son of so-and-so, is that he distribute one third—or one quarter, or one fifth—of my wealth in the cause of Allah.” Or: “My waṣiyyah to so-and-so is that he may benefit from the real estate and other property I leave behind,” and so forth.
In short, this is what a waṣiyyah is: a person’s post-mortem directive, entrusting someone with something he owns.
Waṣiyyahs are of three kinds: obligatory, forbidden, and permissible.
First, the obligatory waṣiyyah: this is when a person records the dues that he still owes, so that the heirs will not deny them—especially if there is no written proof. If he owes a debt or another’s right, he must mention it, all the more so when there is no documentation; for if he does not, the heirs may dispute it, nor are they required to believe everyone who comes saying, “Your deceased owed me such-and-such.” Hence, if the deceased leaves no instruction, that right may be lost. Anyone who carries a debt—meaning an obligation he owes another—must therefore include it in his waṣiyyah.
He must likewise leave a bequest, according to his means, for his non-heir relatives, as Allah says: “It is prescribed for you, when death approaches any of you, if he leaves considerable wealth, that he make a bequest for his parents and close relatives” (al-Baqarah 2:180). Here the word al-waṣiyyah functions as the grammatical agent. Parents and close relatives who stand to inherit are excluded, for an heir may not receive a bequest.