What is the ruling regarding Zakat al-Fitr owed by a person who dies before paying it?

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If a person dies after Zakat al-Fitr becomes obligatory upon them but before paying it, it must be paid from their estate. If the deceased also left debts, both the debt and the Zakat al-Fitr are settled from the estate. If the estate is insufficient to cover both, the estate is divided between the debt and the Zakat al-Fitr proportionally (bi-l-hisas). Ahmad established this ruling concerning the distribution of the estate between wealth Zakat and this obligation, and the same principle applies here. If the deceased owed wealth Zakat, Zakat al-Fitr, and a general debt, the wealth Zakat and Zakat al-Fitr are treated as a single item due to the unity of their recipient (misraf). Therefore, they are proportionally shared against the debt. The foundation of this ruling is that when a right of Allah (such as Zakat or Zakat al-Fitr) and a right of a human being (debt) are connected to the same source, whether they are liabilities upon the person's liability (dhimma) or attached to a specific asset (ayn), they are equal in priority for fulfillment.