Hazrat Tamim Dari (may Allah be pleased with him) narrates that I asked, "O Messenger of Allah (peace and blessings be upon him)! What is the practice regarding a person from the People of the Book who accepts Islam at the hand of any Muslim?" He replied, "He will be among the people in his lifetime and after his death, he will be his heir."

Mujahid narrates that a man came to Hazrat Umar and said that a man accepted Islam at my hand and then died, and he left behind one thousand dirhams. I was worried about this and have brought it to you. Hazrat Umar said, "If he had committed any crime, who would have been responsible for it?" He replied, "I would have been." Hazrat Umar said, "Then his inheritance is also for you."

Zuhri narrates that Hazrat Umar bin Khattab said: When a person establishes a bond of allegiance (muwalat) with someone, then his inheritance belongs to him and his liability for any crime is also upon him.

Ibrahim says that when a person accepts Islam at the hand of someone, his inheritance is for him and his blood money is also upon him.

Umar bin Abdul Aziz narrates that Hazrat Abi gave a verdict regarding a man from among the Dhimmis who had accepted Islam at the hand of someone and then died, leaving behind a daughter. He gave half of the wealth to his daughter, and half to the one at whose hand he had accepted Islam.

Masruq narrates that a man from Daylam came and stayed with us; he died and left three hundred dirhams. I went to Ibn Mas'ud and asked him about it. He said, "Does he have any relatives? Is there anyone among you who has a bond of wala' (alliance) with him?" We said, "No." He said, "Then there are many heirs here," meaning the wealth should go to the Bayt al-Mal (public treasury).

Abu Al-Ash'ath narrates from his freed slave that he said: I asked Umar about a man who accepted Islam at my hand and had dealings with me, and then he died. He (Umar) said: You are entitled to his wealth as long as he has left no heir. If you refuse, then it belongs to the treasury (Bayt al-Mal).

Rabi’ bin Abi Salih Aslami narrates from a sheikh whose kunya was Abu Mudrak that a man from the people of Iraq, who was called Habashi, came to Ali (may Allah be pleased with him) to establish a bond of loyalty (muwalat) with him. Ali (may Allah be pleased with him) refused to establish this bond and sent him back. He says that then the man went to Abbas or Ibn Abbas (may Allah be pleased with them) and established the bond of loyalty with him.

Usman bin Ghiyath narrates that I heard Hasan saying about a man who accepted Islam at the hands of another man: He (Hasan) said that the inheritance is for him unless he has a sister; if he has a sister, then she will receive the wealth and she is more deserving of it.

Ibn Sirin narrates that a man accepted Islam at the hand of Abu al-Hudhayl and then died. He left behind ten thousand dirhams. Abu al-Hudhayl brought this to Ziyad. Ziyad said, "You are entitled to it." He replied, "I have no need for it." Ziyad said, "You are his heir," but he refused to accept it. So Ziyad took it and placed it in the public treasury (Bayt al-Mal).