Contents

!  Introduc)on

!  BasisofIslamicinheritance

!  EstatePlanninginrela)ontoShari’ahLaw

! Introduc)on! Compliance! SourcesofIslamicLaw

! Primary-Quran! Secondary

! NarratedbytheProphet! Ijma

IslamicInheritance

BasisofIslamicinheritance!  Quran&SunnahoftheProphet(S.A.W)

!  “Allah(thus)directsyouasregardsyourChildren's(Inheritance):tothemale,apor,onequaltothatoftwofemales:ifonlydaughters,twoormore,theirshareistwo-thirdsoftheinheritance;ifonlyone,hershareisahalf.Forparents,asixthshareoftheinheritancetoeach,ifthedeceasedleAchildren;ifnochildren,andtheparentsarethe(only)heirs,themotherhasathird;ifthedeceasedLeAbrothers(orsisters)themotherhasasixth.(ThedistribuEoninallcases('s)a7erthepaymentoflegaciesanddebts.Yeknownotwhetheryourparentsoryourchildrenarenearesttoyouinbenefit.Thesearese>ledpor,onsordainedbyAllah;andAllahisAll-knowing,Al-wise.” AlNisa,Verse11

!  “Inwhatyourwivesleave,yourshareisahalf,iftheyleavenochild;butiftheyleavechild,yegetafourth;a7erpaymentoflegaciesanddebts.Inwhatyeleave,theirshareisafourth,ifyeleavenochild;butifyeleaveachild,theygetaneighth;aAerpaymentoflegaciesanddebt,ifthemanorwomanwhoseinheritanceisinquesEon,hasleAneitherascendanceordescendants(kalalah),buthasleAabrotherorasister,eachoneofthetwogetsasixth.Shouldtherebemorethantwo,theyshareonethirdaAerpaymentsoflegaciesanddebts.ThisissEpulatedsothatnolossiscaused(toanyone).ThusisitordainedbyAllah,andAllahisAll-KnowingandMostForbearing.” AlNisaverse12

BasisofIslamicinheritance(cont.)!  “Theyasktheeforalegaldecision.Say:

Allahdirects(thus)aboutthosewholeavenodescendantsorascendantsasheirs.Ifitisamanthatdies,leavingasisterbutnochild,sheshallhavehalftheinheritance:if(suchadeceasedwas)awoman,wholeAnochild,herbrothertakesherinheritance:iftherearetwosisters,theyshallhavetwo-thirdsoftheinheritance(betweenthem):iftherearebrothersandsisters,(theyshare),themalehavingtwicetheshareofthefemale.ThusdothAllahmakecleartoyou(Hislaw),lestyeerr.AndAllahhathknowledgeofallthings.”

AlNisaverse176

BasisofIslamicinheritance(cont.)

!  TheQuranicversesspellout:!  Whoshouldinherit

!  Howmuchtheyshouldinherit

!  Howonemayinherit

!  Howoneheirblocks/excludesanotherheirfrominheri)ng

!  Thatmaleswillreceivedoubletheshareoffemales

OrderofrightstoestateIslamicJuristsconcurrightsaregradedinthefollowingorder:

! FuneralExpenses! Debts

! ReligiousObliga)ons! Others

! Wasiyyah(Legacy)! Balancetoheirs(Inheritance)

! Prescribed/fixedshares! Residualshares

Wasiyyah&Inheritance

Wealth

FuneralExpenses&

Debts

Estate

Wasiyyah • IntermsofInstruc)ons

Inheritance•  IntermsofQuraan

Wasiyyah-Legacy

!  Itisabequestoraninstruc)oninaWill

!  ConceptconfirmedinIslamicLaw! OurprophetMuhammad(PBUH)hadsaid:

! “TrulyAllahhadgivenyouasadaqah(charity)ofonethirdofyouren)rewealththatservesasanincrementtoyourdeeds.Placeitwhereveryouwanttoor(giveit)towhomsoeveryoulike”reportedbyBukhᾱriy

!  Canconsistofmoney,assets,benefits,usufructoverassets.!  Canincludeinstruc)onsi.r.o.burialarrangements,conductof

lifebyheirs,etc.

Wasiyyah–Legacy(cont.)

!  Cannotexceed1/3ofpersonsestateacerexpenses(funeral,debtetc.)

!  Thosewhobenefitasheirsi.t.osurahAl-Nisacannotagainbenefitoutofthis1/3alloca)on

!  IfanyQuranicheirsareblocked/excludedthentheycanbenefitfromthe1/3alloca)on.

! Non-muslimsandchari)escanbenefit

!  Thebequest/instruc)onsisimplementedacerdeath!  Canbechangedany)mebeforedeath

Inheritance

Estate

Inheritance

ResidualSharesPrescribed/Fixed

Shares

Wasiyyah

Inheritance

Inheritance

Prescribed/FixedShares ResidualShares

Wasiyya/Legacy

Estate

Inheritance(cont.)

!  Basedonrela)vesaliveondateofdeath!  Knowfamilyrela)onshipswell;asdifferentrela)onshipshave

differenteffects

!  Deprivedrela)ves!  Adoptedchild!  Ex-wife!  Illegi)matechild!  Non-Muslim

! Understandblocking/excludingprinciple!  Alloca)onintermsof:

!  Prescribed/fixedshares!  Residualshares

Prescribed/Fixedshares(inrelaContothedeceased)!  Husband–1/4,1/2*!  Wives–1/4,1/8*

!  Daughters–1/2,2/3*!  Father–1/6*!  Mother–1/6,1/3*

!  Granddaughters–1/2,2/3!  Grandfather–1/6!  Grandmothers–1/6

!  Sisters–1/2,2/3

*Cannotbescreened(blocked)

Seeannexurefordetails

Prescribed/Fixedsharesexplained(inrelaContothedeceased)Husband!  Possibleshares

!  1/2–NoChildren!  1/4–HasChildren

!  ConfirmedShare!  Cannotbeblocked/excluded

Wives!  Possibleshares

!  1/4–NoChildren!  1/8–HasChildren

!  ConfirmedShare!  Cannotbeblocked/excluded

Prescribed/Fixedsharesexplained(cont.)(inrelaContothedeceased)Father!  Possibleminimumshare

!  1/6–NoChildren

!  ConfirmedShare!  Cannotbeblocked/excluded

!  Blocks/excludes!  Grandparents!  Siblings!  Nephews&theirsons

Mother!  Possibleminimumshares

!  1/3–NoChildren!  1/6–HasChildrenormul)ple

siblings

!  ConfirmedShare!  Cannotbeblocked/excluded

!  Blocks/excludes!  Bothgrandmothers

Prescribed/Fixedsharesexplained(cont.)(inrelaContothedeceased)

Grandfather!  Possibleshares

!  1/6

!  Condi)ons!  Absenceofafather

!  Blocks/excludes!  Nephews&theirsons

Grandmother!  Possibleshares

!  1/6

!  Condi)ons!  Absenceofamother!  Absenceofafather

!  Excep)onformaternalgrandmother

Prescribed/Fixedsharesexplained(cont.)(inrelaContothedeceased)

Granddaughters(onlyfromson)

!  Possibleshares!  1/2–1granddaughter!  2/3–mul)plegranddaughters

!  1/6–1daughter

!  Condi)ons!  Absenceofmul)pledaughters

!  Absenceofson

Daughters!  Possibleshares

!  1/2–1daughter!  2/3–Mul)pledaughters

!  Condi)ons!  Absenceofason

!  Confirmedshare!  Cannotbeblocked/excluded

Prescribed/Fixedsharesexplained(cont.)(inrelaContothedeceased)Sisters! Possibleshare

!  1/2–1sister!  2/3–mul)plesisters

! Condi)ons!  Absenceofadaughter/

granddaughter

!  Absenceofabrother!  Absenceoffather/grandfather

ResidualShares(inrelaContothedeceased)!  OncetheQuranicprescribed/fixedshareshavebeendeterminedinterms

oftheirpropor)ons,theresidualshares(balance/taseeb)isallocated

!  2:1raCoformaleandfemale

!  Priority/Ranking(taseeb)!  Sons&daughters!  Grandsons&Granddaughters!  Father!  Brothers&Sisters!  Nephews&theirsons!  Uncles&theirsons

!  Itispossibletogetasharethroughprescribed/fixedsharesandthroughresidualshares

TheCommonClauseI appoint as the heirs of the whole of myEstatemyheirs in accordancewith IslamicLaw,providedthattheeffectofthisclause,and the por)on of my Estate each of myheirsareeachtoreceiveshallbecerCfiedbyan expert in that Law, or qualified Islamictheologian, or a non-profit organisa)onwhich, in the ordinary course of theiropera)ons provide such cer)ficates,appointed by my Executors in their en)rediscre)on and such cer)fica)on shall beproof of the dictates of Islamic Law in thisregard

InheritanceCalculators:

hlp://inheritance.ilmsummit.org

hlp://www.islamicsocware.org/irth/irth.html

!  Seetable!  Complete

!  Clickcalculate

IllustraConwithExamplesHeirs/BeneficiariesinrelaContodeceased(male)

Wife,1son,2daughters&parents

Wife,1son&2daughters

Wife,2daughters(sonpredeceasedleavingason)

Wife,1son,1daughter(daughter

predeceased,leaving1son)

Wife 1/8(12.5%) 1/8(12.5%) 1/8(12.5%) 1/8(12.5%)

Mother 1/6(16.67%) Deceased Deceased Deceased

Father 1/6(16.67%) Deceased Deceased Deceased

Son 13/48(27.08%) 7/16(43.75%) Deceased 7/12(58.33%)

Daughter1 13/96(13.54%) 7/32(21.88%) 2/6(33.34%) Deceased

Daughter2 13/96(13.54%) 7/32(21.88%) 2/6(33.43%) 7/24(29.17%)

SonofSon N/B N/B 5/24(20.83%) 0%

SonofDaughter1 N/B N/B N/B 0%

(N/B–notbornyet)

Colourcoded:

Fixed Residual Notapplicable

SpecialCases

!  Simultaneousdeaths

!  Missingperson

!  Adoptedchildren!  StepChildren!  Mul)plewives

!  Aul/Raddadjustments

!  Reverts(embracingIslam)

!  Foetus!  Divorce!  AbsenceofStandardheirs

ApporConmentofAssets–achallengeHeirs/BeneficiariesinrelaContodeceased(male)

Wife Son Daughter Daughter

House R1,000,000

Car R100,000

Investments R100,000

InsurancePolicies ???

Share (100%) 1/8(12.5%) 7/16(43.75%) 7/32(21.88%)

7/32(21.88%)

InheritanceValue R1,200,000 R150,000 R525,000 R262,500 R262,500

TotalAllocated

Difference