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Ayah

Word by Word
كُتِبَ
Prescribed
عَلَيۡكُمۡ
for you
إِذَا
when
حَضَرَ
approaches
أَحَدَكُمُ
any of you
ٱلۡمَوۡتُ
[the] death
إِن
if
تَرَكَ
he leaves
خَيۡرًا
good
ٱلۡوَصِيَّةُ
(making) the will
لِلۡوَٰلِدَيۡنِ
for the parents
وَٱلۡأَقۡرَبِينَ
and the near relatives
بِٱلۡمَعۡرُوفِۖ
with due fairness
حَقًّا
a duty
عَلَى
on
ٱلۡمُتَّقِينَ
the righteous ones
كُتِبَ
Prescribed
عَلَيۡكُمۡ
for you
إِذَا
when
حَضَرَ
approaches
أَحَدَكُمُ
any of you
ٱلۡمَوۡتُ
[the] death
إِن
if
تَرَكَ
he leaves
خَيۡرًا
good
ٱلۡوَصِيَّةُ
(making) the will
لِلۡوَٰلِدَيۡنِ
for the parents
وَٱلۡأَقۡرَبِينَ
and the near relatives
بِٱلۡمَعۡرُوفِۖ
with due fairness
حَقًّا
a duty
عَلَى
on
ٱلۡمُتَّقِينَ
the righteous ones

Translation

Prescribed for you when death approaches [any] one of you if he leaves wealth [is that he should make] a bequest for the parents and near relatives according to what is acceptable - a duty upon the righteous.1
Footnotes
1 - This ruling was abrogated by the revelation in Sūrah an-Nisā’ stipulating obligatory shares for parents and close relatives. Those who do not inherit by law may be remembered in a bequest. See 4:11-12.

Tafsir

Prescribed, made obligatory, for you, when any of you is approached by death, that is, [by] its causes, and leaves behind some good, material possessions, is to make testament (al-wasiyyatu is in the nominative because of kutiba, and is semantically connected to the particle idhaa, 'when', if the latter is adverbial; but if this latter is conditional, then it [al-wasiyyatu] indicates the response; the response to the [conditional] particle in, 'if', is, in other words, [implied to be] fa'l-yoosi, 'let him make testament'); in favour of his parents and kinsmen honourably, that is justly, not giving more than the allotted share of a third, nor preferring the richer person - an obligation (haqqan here emphasises the import of what has preceded) on those that fear, God (this verse has been abrogated by the 'inheritance' verse [aayat al-meeraath, see Q. 4:11] and by the hadeeth: 'Do not make testament for one [already] inheriting', as reported by al-Tirmidhee).

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