What is the religious ruling on a debt that is recorded for a person to be paid after the creditor's death?

If a person acknowledges a debt that is to be paid after their death, but it is not, in fact, a debt, then this is considered a gift that falls under the ruling of a bequest, as it is deferred until after death.

The legatee (recipient of the bequest) must fear Allah and know that they are not lawfully entitled to anything from the inheritance except what the Sharia has granted to legatees. The deceased's written statement does not make what is inherently unlawful permissible, and whoever takes from it what is not rightfully theirs is taking the heirs' money unjustly. This is based on the Almighty's saying: "And do not consume your properties among yourselves through falsehood" (Al-Baqarah: 188). Thus, a ruler's judgment does not make what is unlawful permissible, nor does it make what is permissible unlawful for one who knows the true nature of the matter. This is a consensus among scholars regarding financial matters.