Muwatta 682

The first text in the chapter on zakat on inheritance. Malik says: if a man dies without paying the zakat on his property, it is his view that it should be taken from a third of his property and not exceeded; it takes precedence over bequests, because it is like a debt on him. That applies if the dead man bequeathed it; if he did not bequeath it, and his family do it, that is good, and if they do not, it does not bind them. The editor notes that Abu Musab transmitted it from Malik. ¹

Belongs to the Muwatta, Book of Zakat. Source: the Muwatta. Mentions Malik ibn Anas. Built on in the chapters on zakat.