How should the value of a usufruct bequest be calculated for the purpose of determining the one-third share?

General Chapter

Al-Mughni

Book of Bequests

Book 31 · Issue 3 · Bab 1

Open in Qurani

Primary text

When valuation is necessary, if the bequest is restricted to a defined period, the bequeathed item is valued first as if its usufruct is removed for that duration, and then the usufruct itself during that period is valued to determine its worth. If the bequest is unrestricted regarding time, two opinions exist regarding valuation. The primary opinion suggests that the core asset (e.g., the slave or tree) is valued based on its utility being entirely extinguished, as an asset without benefit or yield generally holds little intrinsic value, and this total value must be considered within the one-third limit. The secondary view suggests that the core asset is valued for the heirs, and the usufruct value is assessed separately for the legatee.

Supporting text

The practical method for the secondary view is to value the core asset (e.g., the slave) without its usufruct. If the asset's full value is determined to be one hundred units, and its value without any benefit is determined to be ten units, it is understood that the value of the usufruct itself amounts to ninety units.