Distribution of the wealth after the demise of its owner is frequently disputable. It sometimes splits the relationship between the relatives. Thus God as the creator of human being has revealed the guidance especially for Muslim to distribute the deceased's wealth. In Islam it is called faraid, the Islamic law of distribution of estate. Indeed it plays an important role in Islamic financial planning so that it eliminates the trade off among the heirs. In fact, many financial planners face this problem. They realize that this dispute may not be solved except by the divine law, which has been prescribed to human beings, especially Muslims on this earth.

Islam depicts the comprehensive way of life in which distribution of estate is regarded significantly as God says clearly in the Qur'an "God (thus) direct you as regards your children's (inheritance): to the male, a portion equal to that of two female; if only daughters, two or more, their share is two third of the inheritance; if only one her share is a half. For parents, a sixth share of the inheritance to each, if the deceased left children: if no children, and the parents are the only heirs, the mother has a third; if the deceased left brothers (or sisters) the mother has sixth (The distribution in all cases is) after the payment of legacies and debts. Ye know not whether your parents or your children are nearest to you in benefit. These settled portions ordained by God; and God is all knowing, all-wise" (4:11).

God further says "In what your wives leave, your share is a half, if they leave no child: but if they leave a child, ye get a fourth; after payment of legacies and debts. In what ye leave, their share is a fourth, if ye leave no child; but if ye leave a child, they get an eighth: after the payment of legacies and debts. If the man and woman whose inheritance is in question, has left neither ascendants or descendants, but has left a brother or a sister, each one of the two gets a sixth; but if more than two, they share in a third: after payment of legacies and debts; so that no loss is caused (to any one). Thus is it ordained by God; and God is all knowing, most Forbearing." (4:12).

These two verses from surah An-Nisa give the guidelines of estate distribution for Muslims. It is very definitive and no room for speculating the issue. These portions are basically the due for the deceased's ascendants, descendants, and spouses. The second verse in fact deals with portions of the deceased's brothers and sister, provided there are neither ascendants nor descendants.

While in the case of the absent of the heirs (ascendants and descendants) or Kalalah in Arabic, God has revealed another verse in the end of the same surah, as He says "They ask thee for legal decision. Say: God direct (thus) about those who leave no descendants or ascendants as heirs. If it is a man that dies, leaving a sister but no child, she shall have half the inheritances: if (such as deceased was) a woman, who left no child, her brother take her inheritances: if there are two sisters, they shall have two thirds of the inheritance (between them): if there are brothers and sisters, (they share), he male having twice the share of the female. Thus doth God make clear to you (His law), lest ye err, and God hath knowledge of all things" (4:176)

From the above verses, it is clear that the distribution of estate in Islam is prescribed in the Qur'an. Whatever mentioned in the Qur'an is considered as primary heirs. Primary heirs could be either by marriage such as the husband and the wife or by consanguinity such as the son or sons, daughter or daughters, father and mother. However some cases may be different from whatever mentioned in the Qur'an such as for example, if the deceased left a son of his son (grant son while the son passed away earlier) the distribution should follow the general rule which states that the right of inheritance of the heirs is generally determined by the following considerations:

1. The nearer in degree excludes the more remote.


2. A person related to the deceased through any person shall not inherit while that person is alive.


3. There is not representation


4. The strength of consanguinity determines preferences.


5. If the degree of relationship is equal then as a general rule a male sharer takes double the portion of a female sharer of the same degree.

In addition, the heirs by nasab (blood relationship) are subdivided into sharer and residuary. This classification however does not denote priority of one class over the other so as to exclude that class. No sharer excludes residuary, in fact all sharers are not entitled to inherit together at one and the same, some sharers are liable to be excluded by the presence of a sharer or even by a residuary, and again some of the sharers are converted into residuary and thereby are excluded from receiving fix shares. The primary heirs always inherit are:

1. The heirs by marriage the husband and wife


2. The heirs by consanguinity namely the son or sons, daughter or daughters, father and mother.

As a result distribution of estate in Islam is very clear and just, as Islamic financial planners, they should understand the details of Islamic laws of inheritance, so hat they may adopt it in the estate planning.