Is it permissible to sell land that the deceased willed not to be sold, while distributing the money?

If he willed that his property not be sold, without making it an endowment (waqf), then this is a restriction on the heirs and it is not obligatory to act upon this will; because the property becomes the possession of the heirs upon the death of the inheritor, and ownership entails freedom of disposal. It is advisable to refer to the text of the will to determine its true nature and whether the testator intended it as an endowment.