Ruling 2675 — Vow (Nadhr) and Covenant (ʿAhd)

If a person vows to give a specific amount of alms to the poor, in the event that he dies before he is able to give the alms, it is not necessary for that amount to be given as alms to the poor from his estate. However, it is better that his bāligh heirs give the amount on behalf of the deceased from their share [of the inheritance].