When are gifts (*'Ataaya*) made during a fatal illness considered against the estate's one-third limit?

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Gifts made by a person during their terminal illness are evaluated against the estate's limit of one-third (Thuluth) calculation established at the moment of death. Imam Ahmad, as narrated by Salih ibn Ahmad, held that if a man possessed one thousand Dirhams and a slave valued at one thousand Dirhams, and he manumitted the slave and spent the Dirhams during his fatal illness, only one-third of the slave is manumitted. The value is considered based on the remaining estate at the time of death, not before. If the thousand Dirhams had not been depleted, two-thirds of the slave would have been manumitted. If his estate increased before death to two thousand, the entire slave would be manumitted because the cost of manumission would fall within the one-third limit.