Is it necessary for the trustee to record and have witnessed every financial installment he delivers to his brothers and sisters, who are the heirs?

The agent is not required to have witnesses when handing over what he has received to his principal, because the agent is trustworthy and his possession is one of trust. His word, accompanied by an oath, is accepted regarding the handover of the money to his principal if the principal denies receiving it. If witnessing were obligatory, the agent would be liable for his negligence. However, if the agent has witnesses during the handover, it would clear his responsibility more effectively. Some jurists hold that if the agent received the money with witnesses, his responsibility is not cleared except by having witnesses during the handover.