Ruling 2734 — Will (Waṣiyyah)

If some of the deceased’s estate perishes in the possession of the executor, in the event that he is negligent in safeguarding it or excessive – for example, the testator had specified that a particular amount be given to the poor (fuqarāʾ) in a particular city but the executor takes the property to a different city and it perishes on the way – in such a case, the executor is responsible (ḍāmin). However, he is not responsible if he was neither negligent nor excessive.