The World Federation Islamic Laws
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Ritual 78

If a person dies without having performed obligatory pilgrimage, it is not necessary to pay for the expenses of the pilgrimage from the country of residence of the deceased.

It is sufficient to pay from the Meqat. Indeed, it is sufficient to appoint an agent from the Meqat with the most reasonable cost. As a matter of preferential precaution (al ahwatil awla), if the estate is large, it is better to pay for the expenses from the country of the deceased. If the estate is very large and the heirs are absolutely determined to have the pilgrimage performed, expenditure from the estate is permissible.

This is also the rule in respect of the debts of the deceased. However, if the cost from the country of the deceased is higher than the cost from the Meqat, the share of the young heirs must not be used to meet the cost.