Is it permissible to donate the amount or hand it over to the heirs, after deducting the cost of treatment from the brother’s will: “Donate it before my death”?

If the giver of charity provided the mentioned amount during his death illness, then the charity is binding if the amount does not exceed one-third of the deceased's wealth. The questioner's brother must execute what his brother commanded him and pay the money to the poor and needy, including what was spent on his brother's treatment from the charity money, because he commanded him to give it as charity, not to spend it on his treatment. The money must be spent on the recipients implied by the general term "charity," who are the poor and the needy. Gifts made during a death illness are considered akin to a will and are counted from the one-third if given to an outsider.