What is the ruling on someone who said, "I have a deposit for so-and-so," and described it, or evidence was established for it, or the heirs affirmed it, then he died and the deposit was not found – does he guarantee it?

If the deposit is proven by confession or by evidence, and the custodian dies and the deposit is not found, then it is guaranteed and becomes a debt upon the estate. The reason for the guarantee is his failure to bequeath it, because by exposing it to loss through his failure to bequeath it, he guarantees it. The Shafi'is have stipulated that neglecting to bequeath a deposit necessitates a guarantee, and if the custodian falls ill with a life-threatening illness or is imprisoned to be executed, he is obliged to bequeath it. If he remains silent about that, he is liable for the guarantee.