The Statement of Allah aza'wajal: "... After the payment of legacies he may have bequeathed or debts..."

وَيُذْكَرُ أَنَّ شُرَيْحًا وَعُمَرَ بْنَ عَبْدِ الْعَزِيزِ وَطَاوُسًا وَعَطَاءً وَابْنَ أُذَيْنَةَ أَجَازُوا إِقْرَارَ الْمَرِيضِ بِدَيْنٍ. وَقَالَ الْحَسَنُ أَحَقُّ مَا تَصَدَّقَ بِهِ الرَّجُلُ آخِرَ يَوْمٍ مِنَ الدُّنْيَا وَأَوَّلَ يَوْمٍ مِنَ الآخِرَةِ. وَقَالَ إِبْرَاهِيمُ وَالْحَكَمُ إِذَا أَبْرَأَ الْوَارِثَ مِنَ الدَّيْنِ بَرِئَ. وَأَوْصَى رَافِعُ بْنُ خَدِيجٍ أَنْ لاَ تُكْشَفَ امْرَأَتُهُ الْفَزَارِيَّةُ عَمَّا أُغْلِقَ عَلَيْهِ بَابُهَا. وَقَالَ الْحَسَنُ إِذَا قَالَ لِمَمْلُوكِهِ عِنْدَ الْمَوْتِ كُنْتُ أَعْتَقْتُكَ. جَازَ. وَقَالَ الشَّعْبِيُّ إِذَا قَالَتِ الْمَرْأَةُ عِنْدَ مَوْتِهَا إِنَّ زَوْجِي قَضَانِي وَقَبَضْتُ مِنْهُ. جَازَ. وَقَالَ بَعْضُ النَّاسِ لاَ يَجُوزُ إِقْرَارُهُ لِسُوءِ الظَّنِّ بِهِ لِلْوَرَثَةِ، ثُمَّ اسْتَحْسَنَ فَقَالَ يَجُوزُ إِقْرَارُهُ بِالْوَدِيعَةِ وَالْبِضَاعَةِ وَالْمُضَارَبَةِ. وَقَدْ قَالَ النَّبِيُّ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ: «إِيَّاكُمْ وَالظَّنَّ، فَإِنَّ الظَّنَّ أَكْذَبُ الْحَدِيثِ». وَلاَ يَحِلُّ مَالُ الْمُسْلِمِينَ لِقَوْلِ النَّبِيِّ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ: «آيَةُ الْمُنَافِقِ إِذَا اؤْتُمِنَ خَانَ». وَقَالَ اللَّهُ تَعَالَى: {إِنَّ اللَّهَ يَأْمُرُكُمْ أَنْ تُؤَدُّوا الأَمَانَاتِ إِلَى أَهْلِهَا} فَلَمْ يَخُصَّ وَارِثًا وَلاَ غَيْرَهُ. فِيهِ عَبْدُ اللَّهِ بْنُ عَمْرٍو عَنِ النَّبِيِّ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ.It is mentioned that Shuraih, Umar bin Abdul-Aziz, Tawus, Ata and Ibn Udhaina regarded as valid the acknowledgement of a debt by a sick man. Al-Hasan said, "The most valid charity is what is given on the last day of one's present life and the first day of the life to come (i.e., on the day one dies)." Ibrahim and Al-Hakam said, "If a sick person absolves an heir from debt, the heir is regarded as absolved." Rafi bin Khadij made a will that his Fazariyya wife should not let anybody share with her the contents of her house. Al-Hasan said, "If somebody on his deathbed says to his slave, 'I have freed you', the manumission is valid." Ash-Sha'bi said, "If a dying woman says, 'My husband has paid what he owed me and I have received it,' her confession is valid." Some people say, "The dying person's confession (of debt to some of his heirs) is not valid because such a confession rouses suspicion." But they approve of a confession concerning a trust, goods, and silent partnership, but the Prophet ﷺ said, "Avoid suspicion, suspicion is the worst of false tales." It is not legal for one to eat up the Muslims' wealth (unjustly), for the Prophet ﷺ said, "The sign of a hypocrite is that when he is entrusted with something he proves treacherous." And Allah تعالى said: "Verily! Allah commands that you should render back the trusts to those to whom they are due..." (V.4:58), without restricting this order to the heirs or some other people.