Idea Transcript
Consolidated Estate Guide For
South African Citizens Living in the
U.A.E
1
Introduction
2
Whose estate will be wound up according to the Islamic Inheritance Law
3
What constitutes a deceased’s estate
3
Who is excluded from being an heir
4
Foreigners and the Islamic Law of Inheritance
4
Administration of foreigner’s wills
5
Duties of heirs at the time of death
5
What if the deceased left a valid will or testament
5
Different categories of heirs and their inheritance
6
What happens to the share of an inheritance if the heir is missing
7
What are women’s inheritance rights under Shariá law
8
Waqf as an estate planning tool
9
Registering Wills in UAE
10 – 12
Summary of Key Points
13 - 14
Notarisation Process of Wills or official Documents for South African Citizens
15
Obtaining Death Certificate & Burial Process
15 - 16
Death Registration Process in UAE
16
Conclusion
17
Appendix
18 - 25
Types of Wills Shariar Will Standard South African Will
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Shar’ia Law on Inheritance INTRODUCTION Inheritance is the transfer of legal ownership of a deceased’s assets to his heirs; the legal basis for the law of inheritance in the United Arab Emirates is found in Shariá. Shariá is the primary source of Islamic law and is based mainly on the Quran and the Sunna (sayings of the Prophet Mohammed PBUH), which serves as a complementary source to the Quran. Shariá is however not a codified law; it is an abstract form of law capable of adaptations, development and further interpretation. A source of significant controversy both inside and outside the Muslim community is the Islamic law of inheritance; the “law” is in fact a continuing process of the interpretation of Qurantic rules and principles to form the complex “laws” of inheritance under Islam. Under the UAE Civil Code, Federal Law No.2 of 1987 (“Code”), Article 17(1) provides: ‘Inheritance shall be governed by the law of the deceased at the time of his death.’ Therefore, the law of domicile shall apply. However, in relation to real property, as an exception, Article 17(5) specifically states that “The law of the UAE shall apply to wills made by aliens disposing of their real property located in the State”. (Reference to the “State”is a reference to the United Arab Emirates.) Additionally, Article 1219(2) of the Code provides that inheritance issues and transfers of estates shall be subject to the provisions of the Islamic Shariá and the laws passed giving effect thereto. With regard to wills specifically, Article 1258 of the Code states that the provisions of the Islamic Shariá and the legislative provisions deriving there from shall apply to wills.
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WHOSE ESTATE WILL BE WOUND UP ACCORDING TO THE ISLAMIC INHERITANCE LAW? All Muslims living in any country of the world can expect to have their estates wound up according to the Islamic Inheritance Law. There are some scholars however who maintain that certain of the inheritance laws are applicable only in Islamically- based legal systems and governments and that other jurisdictions do not provide or the complete application of Islamic Law. Faraidh The Arabic word for the distribution process of assets after death according to Islamic Law is faraidh. WHAT CONSTITUTES A DECEASED’S ESTATE? According to Shariá, whatever a person owns at the time of his death whether it be property, money, bonds, gold, shares or clothes falls into his estate. However, items that the deceased stole or acquired by breach of trust while alive will not be included in his estate. Pensions provided by the government or the deceased’s employer will be considered as an award and not as a part of the deceased’s estate. If the deceased had gifted something of which he had actual ownership before he died and had seen that the recipient possessed the gift before his death, then this item is not included in the inheritance. However, had the deceased only said or put in writing words to the effect, “I give this to you…” and the gift was not physically received by the recipient before the deceased’s death, then this item will remain within the ownership of the deceased and will be included in his estate upon his death. If the gift was given to the recipient during any illness of which the deceased died (referred in Arabic as marad-ul-maut) and the deceased had also made him take it in his possession, then this act of giving will fall under the rule governing a will. Furthermore any property that the deceased had mortgaged during his lifetime but has failed to leave sufficient money or property in his estate to settle the debt, such property will not form part of the estate either. WHO IS EXCLUDED FROM BEING AN HEIR? Islam has formulated a clear system of wealth distribution on the death of an individual. Heirs must be Muslim and they cannot have will fully caused the death of a deceased. Furthermore all illegitimate and adopted children are excluded from being heirs. If several relatives die in an accident they will usually be considered to have died simultaneously and no inheritances will pass between them. An inheritance is usually only distributed amongst living heirs and not their estates. When heirs that have gone missing before the death of the deceased in circumstances where it has become impossible to know whether those heirs are alive or dead, Islamic law provides that the heirs’ inheritances must be held in trust. If the missing heirs never return, the Muslim rulers can declare those persons dead and the shares which had been held in trust for them, will be distributed to their heirs. When an heir of a deceased in still in utero at the time of the deceased’s death, the distribution of the inheritance will only take place after the birth of the baby due to the fact that shares allocated to boys and girls differ.
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FOREIGNERS AND THE ISLAMIC LAW OF INHERITANCE Is a foreigner able to inherit immovable property? Previously within the United Arab Emirates, only United Arab Emirates citizens or GCC nationals in certain circumstances could own immovable property in the United Arab Emirates. However, recent developments with respect to foreign ownership of land in Dubai have altered this position, and in May 2002, H.H General Sheikh Mohammed bin Rashid announced that 100% freehold ownership of certain properties in Dubai was available to all nationalities. No new law has been issued as of yet and it is still uncertain as to whether Shariá law would apply to property owned by nonMuslims. We understand that a new law is currently being contemplated in relation to personal affairs, divorce, inheritance and marriage in the UAE, which would apply to non Muslim foreigners as well as Muslim foreigners and Muslim nationals in the UAE. Until then the Code remains the leading authority. ADMINISTRATION OF FOREIGNERS’ WILLS An application needs to be made for a grant of representation in the deceased’s country of domicile. Once probate is obtained, it must be notarized, legalized and/or attested before it may be recognised by UAE government authorities as authentic and valid. Upon recognition by the government authorities of the deceased’s representatives and confirmation that the will may be distributed in accordance with the laws of the country to which the deceased belonged, the trustees or executors would have full power to administer the deceased’s estate in accordance with his wishes. In the case of intestacy, a letter of administration will also need to be obtained from the country of domicile; this also needs to be notorized, legalized and/or attested. DUTIES OF HEIRS AT THE TIME OF DEATH All expenses incurred in bathing, shrouding and burying the deceased is to be paid out of the estate immediately after death and all financial claims or debts owing by the deceased must be settled from the estate by the heirs. WHAT IF THE DECEASED LEFT A VALID WILL OR TESTAMENT? Because of the confusion surrounding inheritance issues for foreigners, the courts will have discretion as to whether the laws of the country to which the deceased belonged are applied. If they are not, but the deceased left a valid will or testament, one third of the balance of his estate must be liquidated and distributed in terms of the said will or testament. The remaining two-thirds of the balance of the estate must be distributed amongst all the heirs; this distribution to his heirs will be in accordance with fixed shares as prescribed by Shariá. In the event that the deceased left no will and he was a Muslim, Shariá law would apply and any debt would be paid prior to any other disbursement of property. The property would subsequently be divided according to Shariá law’s different categories of heirs and their shares.
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DIFFERENT CATEGORIES OF HEIRS AND THEIR INHERITANCE Dhawu’l-Fara’id These are heirs who have a right to definite shares in assets left by the deceased e.g. father, grandfather, brother, husband, wife, mother etc. The fixed shares are stated below: •
•
• • • • •
•
The father’s share is one-sixth when the deceased leaves a son or a son’s son. However, if the deceased is not survived by a son or grandson, his father will, in addition to this share (one-sixth), also get a share of being ‘Asaba.’ (Asabaat includes relatives in whose line of relationship no female enters). The grandfather’s share is like that of the father’s share. In relation to this, according to Imam Bukhari and Imam Muslim, the presence of the father deprives brothers of their share in the inheritance. But this is not the case for a grandfather. Abu Hanifa is also of the opinion that the presence of a grandfather deprives the brother of his share in the inheritance. Also, the grandmother of the deceased has no share in the presence of the father of the deceased. However, she has a share in the presence of the grandfather. The third set of heirs are uterine brothers ands sisters. They are entitled to onesixth if their number is one, and one-third if they if they are more than one. The husband’s share is half the property of the deceased wife if she has no children. But if she has children, then it is one-quarter. As for the wife, if her spouse dies childless she is entitled to one-fourth. If, on the other hand, he has a child or children, her share is reduced to one-eighth. If the deceased leaves behind a daughter, her share is half. However, if he has more than one daughter, then they are entitled to two-thirds. If the deceased has a male child(ren) in addition to the daughter(s), then the daughter(s) would be treated as ‘Asaba’ and the male child(ren) would be entitled to double what the female child(ren) receives. As for granddaughters, they stand on the same level as daughters. If, for instance, there is a situation where the deceased is survived by a daughter and also by one or more granddaughters, they would be entitled to one-sixth. Moreover, if a son survives the deceased, the granddaughter is not entitled to any share. However, if he is survived by grandsons and granddaughters, they would be treated as ‘Asaba’ and the male grandchild would be entitled to double that of the female grandchild. Furthermore, if the paternal grandmother or maternal grandmother survives the deceased, she is entitled to one-sixth. The maternal grandmother is deprived of her share if the mother of the deceased I alive, and if the father is alive, the paternal grandmother is deprived of this share.
Asaba Asaba are relatives who only receive their shares once the heirs in the abovementioned Dhawu’l-Fara’id group have received their entitlement. Women do not enter into this calculation of the line of the relationship and there are no fixed shares in this category either. i.e. sons are the first to inherit the residue of the estate and daughters are entitled to half of the shares that are awarded to the sons.
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Dhaw-ul Arham The members of this category include relatives who are related through the female heirs; they include, for example, a daughter’s son or daughter, a son of the daughter of a son and maternal grandfather. WHAT HAPPENS TO THE SHARE OF AN INHERITANCE IF THE HEIR IS MISSING? If an heir was missing before the death of the deceased and it is not possible to determine whether the missing person is alive or dead, Islamic law provides that his inheritance should be held in trust in order that he may receive his share when he is found or returns. If he does not return, and the time limit for waiting terminates and the designated Muslim ruler declares this person as dead in accordance with the rules set by Shariá, then the share held in trust for the missing person will be distributed among the heirs of the deceased. It must be noted that it will not be distributed among the heirs of the missing person. Only the property of the missing person will be distributed among his heirs. WHAT ARE WOMEN’S INHERITANCE RIGHTS UNDER SHARIÁ LAW? In Islam, the Quran clearly states that women have the right to inherit for themselves; the percentage of the inheritance usually depends on various factors. Women also have certain rights: 1. Any gift given to a woman by her fiance prior to marriage is hers and her husband has no legal right to it after marriage. 2. At the time of marriage, a Muslim woman is entitled to receive a marriage gift from her husband and it is usually but not necessarily in the form of money. The marriage gift is known as the mahar and this is her property. 3. Even if the wife is rich, she is not required to spend any money on her household; the responsibility for her food, clothing, housing, medication and recreation rests on her husband. 4. Any income the wife earns or any profit she gains from her investments is hers alone. 5. In the case of divorce, if any part of the mahar has not been paid to her, the husband will be required to pay it to her immediately. 6. A divorced woman is entitled to financial assistance for her maintenance (which includes food, clothing, etc.) from her husband during her waiting period.
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Waqf as an Estate Planning Tool In other jurisdictions trusts have been used successfully to preserve estates for the benefit of successive generations. As trusts are not clearly defined in the Federal Law of the United Arab Emirates or in Islamic Law, the closest and most appropriate tool found in Shariá is the waqf. The principle of perpetuity is a unique characteristic of the Islamic waqf. In Islam, perpetuity in waqf means that once a property is dedicated as a waqf, it remains so until “the day of judgment”. There are two basic types of waqf; the first type is waqf khairee which means a dedication in perpetuity of the capital and income of the property to religious or charitable purposes; the second type of waqf is waqf khas or waqf ahlee which means a dedication in perpetuity of the capital and income of property to a member(s) of the family. In the United Arab Emirates the Ministry of Justice administers waqf property. The basic procedures that need to be followed in forming a waqf in the UAE are: •
If the property in question is land, a certificate is required from the Land Department of the relevant emirate. The land should be free from any restrictions restraining the owner from using or transferring the land.
•
The waqif (trustee) must request the Shariá’a Court to register the land in question as being held under the family or ahlee waqf.
•
Once the land is registered this will signify that ownership has been directly transferred. One condition is that the registration of land under waqf must be completed during the founder’s lifetime. If this task is carried out at the time of his death, it will no longer be waqf but rather a will.
•
In the case of a company, for example, if the trustee wishes to put all the revenues of the company in waqf, he must ensure that all the partners or shareholders, depending on the legal structure of the company, mutually agree and that the company’s assets are not subject to any mortgage and that there are no restrictions binding or disagreements between the parties.
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Registering a Will in the UAE is More Important Than You May Realize In the case that you may die in the UAE, it is important to leave a will behind, which is notarized in your home country, the UAE Ministry of Foreign Affairs, and further registered with the courts of the UAE. The applicable law in the case of your death may be the law of your country of citizenship, unless one of your heirs specifically asks the laws of the UAE to apply to the particular estate case, you don’t leave a will behind or intestacy, or if you are Muslim, in which case the Sharia’h law may apply. If you leave a will behind, which is properly notarized and registered, and then the law of your home country may apply. Under the UAE Civil Code, Federal Law No.2 of 1987, Article 17(1) states: ‘Inheritance shall be governed by the law of the deceased at the time of his death.’ However, if you die without leaving a will, the laws of the UAE may apply to the estate matter. In addition, even if you leave a will behind, the laws of the UAE may still apply to immoveable property such as real estate. According to the Civil Code, UAE Federal Law No. 2 of 1987, Article 17(5): “The law of the UAE shall apply to wills made by aliens disposing of their property located in the UAE.” Article 1219(2) of the Civil Code provides that transfers of estate shall be subject to the provisions of the Sharia’h law. Article 1258 of the Civil Code states that the provisions of the Sharia’h law shall apply to wills. Thus, even if you have written, notarized, and registered a will in the UAE, UAE law may still apply to immoveable property such as your home. However, a Federal Law was passed at the end of 2005, the Personal Affairs Law (No. 28 of 2005), which may allow a foreigner to opt for the laws of his own country to apply on the question of inheritance of his or her property. However, it is still unclear if this law applies to immovable assets (real estate property). Article 11 of this Law states that any inheritance declaration that includes real property rights shall be registered in the real property register. (However, this does not guarantee that the law of the home country will apply to the matter of real property.) The law further states that no dispositions by any heir in connection with any such rights shall be valid or effective against third parties, unless such dispositions are registered. Therefore, in any event, it is important to register your interest in real property upon death of the owner. In order to register the interest in the real property: The relatives of the deceased person must apply to the Court for a declaration that identifies the beneficiaries; The beneficiaries than apply to the Sharia’h Court to commence succession proceedings; and the inheritance declaration is registered on the deceased’s title at the Land Department. The above-mentioned process must be followed in order for the beneficiaries to be possibly recognized as the owners of the property. 9
Procedure for Registering the Will at the Court: • •
• • • • • •
The applicant must have a valid residency visa to register the will with the Courts in the UAE. The person making the will needs to visit the court. The presence of two Muslim men as witnesses with him or her to attest the application of the will is required. (even if the applicant is not a Muslim.) Original copies of the ID of the applicant and witnesses have to be submitted. Payment of fees for each application is required. The applicant needs to appear before a judge with the witnesses for an examination of the will application. The applicant needs to submit documents which should be authorized by his or her country, regarding the terms of the will. The applicant will later return to court to receive the certificate after submitting all the information. But if the applicant wishes to cancel the will, the applicant will have to return to the court with the witnesses and pay a fee and submit all needed documents to get the will annulled.
Administering the Will: Upon recognition by the UAE government authorities of the deceased’s representatives and confirmation that the will may be distributed in accordance with the laws of the country to which the deceased belonged, the trustees or executors can administer the deceased’s estate. In order to get this approval, first an application must be made for a grant of representation in the deceased’s country of domicile. Once probate is obtained, it must be notarized, legalized and/or attested. Furthermore, in the case of intestacy, a letter of administration, which is notarized, legalized, and/or attested, will also need to be obtained from the country of domicile.
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Take Matters Into Your Own Hands: It is also important to know that upon death, an expatriate’s residency visa is cancelled and those family members on their sponsorship must vacate the UAE within 30 days. Furthermore, the local individual and joint bank accounts of the deceased expatriate will be frozen until probate and a court order are obtained, usually within the vicinity of one to two years. Therefore, it is important for an expatriate married woman to keep cash in an offshore bank account to ensure a cash flow in the event of a tragedy. It is also advisable to take out an annuity policy in the event that you have a mortgage or you risk having your house re-possessed in the event that you cannot make the mortgage payments during the time which the bank accounts are frozen and probate is being obtained. Before settling in the UAE as a family, it is important to be aware of the UAE inheritance and wills, trusts, and estates laws. Make sure to put arrangements in place which will secure the livelihood of your family in the event of a tragedy.
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Summary – Quick Points of Reference What law would apply to the distribution of assets in the UAE upon the death of an Expatriate? Domicile is commonly defined as “Place of a person’s true, fixed and permanent home and principal establishment and to which he has the intention of returning whenever he is absent from that place.” Domicile of origin Every person receives at birth a domicile of origin – normally that of his father. Domicile of choice Every independent person can acquire a domicile of choice by the creation of residence and intention of permanent or indefinite residence, but not otherwise. UAE laws summarized a.
UAE Personal Status Law The Personal Status Law is silent as to the inheritance rights of foreigners in possession of UAE realty.
b.
UAE Civil Transactions Code While Article 17 (1) states : “Inheritance shall be governed by the law of the deceased at the time of his death.”, however, Article 17 (5) states : “The law of the United Arab Emirates shall apply to wills made by aliens disposing of their real property located in the State.”
Furthermore the Sharia Court of First Instance applies Article 2 of the UAE Civil Transactions Code, which states : “The rules and principles of Islamic jurisprudence (fiqh) shall be relied upon in the understanding, construction and interpretation of these provisions.” Due to the conflict between Articles 17(1), 17(5), and 2, different interpretations of the laws of the UAE have arisen. Dilemma faced by Expatriates a. What type of Will shall I draft and does it need to be notarised and legalised? The Personal Status Law does not contemplate that a will with foreign Law or provisions contrary to Sharia could be issued. Reference is made to Article 1 (2) and Article 424. Therefore there is no such thing as a UAE Will. A will should be drafted by experts from the countries of domicile of the Expatriate (or nationality subject to review of the EU Brussels legislation, if applicable), having regard to the gifting problems, tax and other issues.
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With increasing complexity as to what is the residency and domicile of a client, practitioners must ensure they understand the international aspects of drafting wills or they could face costly disputes. Every Expatriate should be asked the following questions : I. II. III.
What is their domicile or should they specify their nationality Do they already have a will? Do they have assets in the UAE and do they intend to keep these assets here?
Therefore so long as there is no UAE legislation clarifying the provision of a Will for non-Muslim Expatriates, therefore there is no such thing as a UAE Will. For Civil Code countries, the drafting and enforcement of a Will does not arise through customs. Does Sharia Law therefore apply to Expatriates? Recent Dubai Court Cases explored. I. Presently the majority of the judges apply Sharia Law and ignore any Foreign Wills; II. Even if you manage to obtain the ears of a sympathetic judge, it would take over 12 months and could cost more than Dhs 50,000 (Advocate fees, notarisation and legalisaiton of the Foreign documents, translation costs and foreign lawyers’ fees). What actually happens when a foreigner passes away and has assets in the UAE. What is the procedure in the Sharia Court? What entities require the Court Orders before they distribute the assets? Procedure summarised. In February 2011, an Inheritance Succession Certificate in the Dubai Courts within 3 hours of presenting the requisite documents. Notarisation / Attestaion: South African Process I. II. III. IV.
Original Will signed by the Testor / Testatrix and witnessed by two independent witnesses. Importantly the witnesses must not be beneficiaries in terms of the will The document would then be sent to South Africa o be notarized by a Practicing Attorney The Document would then move across to the High Court of South Africa ,then proceed to Foreign Affairs, then across to the UAE Embassy in Pretoria and Finally across to the Foreign Affairs office in UAE and “sealed off” by the SA Consulate in UAE.
NB – The same process would be followed for Attestation of documents
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Burial Process, should a person die a Natural Death
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Obtaining a Death Certificate Refer to link: http://www.dubai.ae/en.portal?cr_comm_dl_dth_bereave,cr_comm_obt_death_cert,1, &_nfpb=true&_pageLabel=lifeEventDetail If the death of a friend or family member occurs outside of the hospital, you must immediately call the police by dialing 999. When the police arrive, they will fill out an initial death report and transfer the deceased to the Rashid Hospital Mortuary. If the death occurs in a hospital, that hospital will take the responsibility of filling out the initial death report and transferring the deceased to the Rashid Hospital Mortuary. From this point forward, the process for registering a death varies depending on the deceased’s religion and whether he or she was an expatriate or not. Burial customs for Emiratis follow Islamic tradition and include ritualistic washing of the body and immediate burial, followed by group prayer. Since Islam requires that the body be buried immediately, the death certificate and registration procedures can be performed after the burial. For expatriates, it is best to contact the deceased’s embassy or consulate so they can tell you what steps you will need to take in addition to those required by the UAE. Obtaining a Death Certificate After the deceased has been transferred to the Rashid Hospital Mortuary, either by the police or by another hospital, Rashid Hospital will determine the cause of death and issue a report, confirming the death. You will need to submit the initial death report (either from the police or the original hospital), the deceased’s passport and visa (original and copy) and a fee of Dhs.60. The Rashid Mortuary will then issue a death certificate declaration. Have the police stamp the declaration at the hospital. Take the death certificate declaration to the local district police station. Submit the death certificate declaration and the deceased’s passport and visa page. The police will issue a no objection certificate (NOC) addressed to Al Baraha Hospital. You should also request NOCs addressed to the airport for the transportation of the body, the mortuary for embalming, and the hospital for release of the body. The attending officer should help inform you of the NOCs you will need. Take all of the documents to Al Baraha Hospital, Preventive Medicine Department, where the staff will issue the official death certificate. If you plan on returning the deceased to their country of origin, you will need to have the death certificate translated. For expatriates, the local embassy or consulate must cancel the passport and register the death in the home country. The embassy must also produce an NOC if you wish to have the body flown back to the country of origin.
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Conclusion I. II.
III.
IV.
Recommendations to the Expatriates Bank Accounts – please have individual bank accounts with the other spouse as a signatory; Offshore companies – could be used for : (a) opening onshore bank accounts (b) taking up shares in entities such as LLCs or Free Zone entities (c) taking up shares in JAFZ Offshore Companies if Dubai properties are involved or even taking over properties in other Emirates such as Abu Dhabi / Ras Al Khaimah. Submit to Sharia Law – the whole process for obtaining the Inheritance Succession Certificate and Distribution Order in the Courts is short. There is no need to wait for any Grants of Probate or Foreign Court Orders to go to Sharia Court and submit to Sharia Law for the distribution of your estate. We also recommend that powers of attorney are issued by the Sharia Qu’rannic Heirs in favour of the Intended Beneficiaries in order that the Intended Beneficiaries would take over the assets in the UAE without having to go through the Proofing of the Foreign Grant or Court Order. These powers of attorney duly notarised and legalised (if made abroad), would be respected and upheld in the Sharia Court. [Please take further advice from tax consultants]
As this is only meant to be a brief introduction to the main principles of inheritance law and waqf under Shariá Law, it is recommended that the reader consult a lawyer with expertise in this field or a religious scholar who must be entitled to give rulings in inheritance matters, if you have any queries regarding inheritance, wills and succession according to Islamic Law.
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Law firms in UAE Use the below links to find an appropriate Law Firm: http://www.indexuae.com/Top/Business_and_Economy/Services/Law_Firms/3 http://www.hg.org/firms-united-arab-emirates.html Attestation of Will’s and Documents Sajeda Ally Dubai 04 441 2947 050 795 9801 Source of Information: Various UAE law Firm Websites / Publications / Reports
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Appendix Sharia Wills Do I need a Sharia Will? I have a “normal” will, can’t I just use that? The short answer is yes you do need a Sharia Will and No, unfortunately you can’t just have a “normal” Will. In the Qur’ān, Allah informs us in Surah Nisa the exact proportions that your relatives are entitled to inherit from you. Unlike an English Will where you decide who gets what, in a Sharia Will it is Allah who in His Wisdom has determined the shares. However you are allowed to gift up to one-third of the Estate to whomsoever you wish (except someone who is already inheriting a fixed share). The verses from Surah Nisa: Verse 11: “Allah (thus) directs you as regards your Children's (Inheritance): to the male, a portion equal to that of two females: if only daughters, two or more, their share is two-thirds of the inheritance; if only one, her share is a half. For parents, a sixth share of the inheritance to each, if the deceased left children; if no children, and the parents are the (only) heirs, the mother has a third; if the deceased Left brothers (or sisters) the mother has a sixth. (The distribution in all cases ('s) after the payment of legacies and debts. Ye know not whether your parents or your children are nearest to you in benefit. These are settled portions ordained by Allah. and Allah is Allknowing,All-wise.” Verse 12: “In what your wives leave, your share is a half, if they leave no child; but if they leave a child, ye get a fourth; after payment of legacies and debts. In what ye leave, their share is a fourth, if ye leave no child; but if ye leave a child, they get an eighth; after payment of legacies and debts. If the man or woman whose inheritance is in question, has left neither ascendants nor descendants, but has left a brother or a sister, each one of the two gets a sixth; but if more than two, they share in a third; after payment of legacies and debts; so that no loss is caused (to any one). Thus is it ordained by Allah. and Allah is All-knowing, Most Forbearing.” Verse 13: “Those are limits set by Allah. those who obey Allah and His Messenger will be admitted to Gardens with rivers flowing beneath, to abide therein (for ever) and that will be the supreme achievement.” Verse 14: “But those who disobey Allah and His Messenger and transgress His limits will be admitted to a Fire, to abide therein: And they shall have a humiliating punishment.
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