Qabeesah (bin Uqbah) said: I heard Sufyan, he used to say: If (the deceased) decides to give one hundred dirhams to any heir or non-heir, then he said: I will declare all such bequests invalid.

Qadi Shurayh said: It is not permissible to acknowledge (a bequest) for an heir. He said, and Hasan (may Allah have mercy on him) said: It is more correct for it to be permissible at the time of death, which is the first day of the Hereafter and the last day of the world (for the person departing).

Abu Qilabah said: It is not permissible to make a bequest in favor of an heir.

It is narrated from Humaid: A man whose kunya was Abu Thabit, at the time of his death, made a bequest for his wife that she should have four hundred dirhams as her mahr. Hasan (may Allah have mercy on him) declared this permissible.

Sayyiduna Amr bin Kharijah (may Allah be pleased with him) said: I was near the camel of the Prophet (peace and blessings of Allah be upon him) which was chewing the cud and its saliva was flowing between my two shoulders. I heard him saying: "Listen, O people! Indeed, Allah Almighty has fixed the share for every rightful person (heir), so now it is not permissible to make a bequest in favor of an heir."

It is narrated from Qatadah, may Allah have mercy on him, regarding this verse: «إِذَا حَضَرَ أَحَدَكُمُ الْمَوْتُ. . . . . .» [بقره: 180/2] , that Allah Almighty commanded that when the time of death approaches, one should make a bequest for one's parents and relatives. Then, in the verse of Surah An-Nisa: «يُوصِيكُمُ اللَّهُ فِي أَوْلَادِكُمْ . . . . . .» [نساء: 11/4] , a share was fixed for the parents, and a share was fixed for every heir from the inheritance of the deceased. Therefore, there is no bequest for them now, and the bequest is now specific only for those who are not heirs due to kinship or any other reason.

Sayyiduna Ibn Abbas (may Allah be pleased with them both) said: The wealth of the deceased used to belong to the children, and the will was specific for the parents and relatives. From this, Allah abrogated whatever He willed. Thus, He fixed for the male double the share of the female, and for each of the parents the sixth and the third, and for the wife the eighth and the fourth, and for the husband the half and the fourth.

It is narrated from ‘Ikrimah and Hasan (may Allah have mercy on them) that according to this verse: «إِنْ تَرَكَ خَيْرًا الْوَصِيَّةُ لِلْوَالِدَيْنِ وَالْأَقْرَبِينَ . . . . . .» [بقره: 180/2] , the bequest (wasiyyah) was in effect, but the verse of inheritance: «يُوصِيكُمُ اللَّهُ . . . . . .» [نساء 11/4] abrogated the bequest for the heirs.