Does Zakat obligation lapse upon the death of the property owner?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
Zakat obligation does not lapse upon the death of the property owner; it must be paid from the deceased's estate, even if no will (Wasiyyah) was made concerning it. This is the position held by 'Ata, Al-Hasan, Al-Zuhri, Qatadah, Malik, Al-Shafi'i, Ishaq, Abu Thawr, and Ibn al-Mundhir. The evidence is that Zakat is an obligatory financial right that can be validly willed for, and thus it does not lapse upon death, similar to a human debt. It differs from fasting and prayer because those are bodily acts of worship for which willing or substitution is not valid.
Supporting text
A dissenting view, held by Al-Awza'i, Al-Layth, states that Zakat is taken only from the one-third (Thuluth) portion of the estate, taking precedence over other bequests, and it cannot exceed the one-third. Another opinion, held by Ibn Sirin, Al-Sha'bi, Al-Nakha'i, Hammad ibn Abi Sulayman, Dawud ibn Abi Hind, Humayd Al-Tawil, Al-Muthanna, and Al-Thawri, along with the Ahl al-Ra'y (People of Opinion), is that Zakat is only paid if the deceased specifically willed for it. If willed, the Ahl al-Ra'y consider it a bequest paid from the one-third, sharing priority with other beneficiaries of the will, otherwise it lapses because it is an act of worship requiring intention (Niyyah), which ceases upon the death of the obligated party, analogous to fasting.