Is a tax left by the deceased considered a debt upon him or upon his heirs?

If the deceased did not leave behind assets to settle debts owed to the state or others, their heirs are not obligated to pay them.

If the tax from which the debt arose was unlawful, neither the deceased nor their heirs are obligated to pay it, provided no harm results to them.

However, if it was lawful, it should be paid from their estate before distribution. If they left nothing, their heirs are not religiously obligated to pay it, though it is commendable for them to do so. Some scholars hold that the Muslim ruler should settle the debt of an insolvent deceased person from the Muslim treasury.