When is the value of the bequeathed item assessed for determining if the bequest exceeds one-third of the estate?

Primary text

The consideration for the value of the bequeathed item, and whether it is covered by the one-third limit, is based upon the condition of the estate at the moment of death, as this is the time when the bequest becomes obligatory (lazim), thus determining the value of the property for that purpose. This is the view of Al-Shafi'i and the proponents of opinion, and no disagreement is known regarding this principle.