Is zakat obligatory on gold bequeathed for Hajj on behalf of a deceased woman? If it is obligatory, should it be deducted from the gold itself, or from her money designated for the heirs, or should her guardian pay it?

Scholars differ regarding the zakat on jewelry intended for permissible use, and the prevalent fatwa is that it is not obligatory. However, if it is not intended for use but rather for hoarding, then zakat is due on it. It is obligatory to pay it promptly from the estate before its division and before executing the will, based on the Prophet's (peace be upon him) saying: "Allah's debt is more worthy of being paid." Paying zakat takes precedence over Hajj because it is tied to the wealth itself.

If zakat was not obligatory during her lifetime, then there is no zakat on it unless it was bequeathed to a specific person, in which case that person must pay zakat on it after a year has passed from the time it came into their possession. As for the bequeathed one-third, there is no zakat on it. The ruling on this gold is like that of a bequest: if it is one-third of the estate or less, it must be paid out before the estate is divided. If it is more than one-third, the excess depends on the heirs' permission. However, if Hajj was obligatory, such as the Hajj of Islam, then what is sufficient for someone to perform Hajj on her behalf must be taken from her estate, because it is a debt upon her. The gold she bequeathed for Hajj is not considered an endowment (waqf) because it cannot be utilized without consuming it.