Is the mother's statement to her four daughters, "The gold is yours," two months before her death considered a valid gift, and therefore the gold is not part of the inheritance and belongs exclusively to the daughters, or is it considered part of the estate and the maternal uncles (given the absence of a brother for the daughters) have a right to inherit from it?

If a mother gifts gold to her daughters while she is healthy, and the daughters take possession of the gold, then it becomes their property and is not included in the inheritance. However, if the mother gifts gold to her daughters while she is in her death illness (marad al-mawt), then this gift is considered a bequest (waṣiyyah), and a bequest to an heir is not permissible unless the other heirs agree. If they do not agree, the gold is distributed among all heirs according to the prescribed Islamic division.