Hadith 22742

Yahya related to me that Malik said, "I consider that if a mandies and he has not paid zakat on his property, then zakat is takenfrom the third of his property (from which he can make bequests), andthe third is not exceeded and the zakat is given priority overbequests. In my opinion it is the same as if he had a debt, which iswhy I think it should be given priority over bequests."Malikcontinued, "This applies if the deceased has asked for the zakat to bededucted. If the deceased has not asked for it to be deducted but hisfamily do so then that is good, but it is not binding upon them ifthey do not do it."Malik continued, "The sunna which we areall agreed upon is that zakat is not due from someone who inherits adebt (i.e. wealth that was owed to the deceased), or goods, or ahouse, or a male or female slave, until a year has elapsed over theprice realised from whatever he sells (i.e. slaves or a house, whichare not zakatable) or over the wealth he inherits, from the day hesold the things, or took possession of them."Malik said,"The sunna with us is that zakat does not have to be paid on wealththat is inherited until a year has elapsed over it."