The World Federation One Stop Fiqh
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Ritual 82

If a person dies without having performed obligatory pilgrimage, and a person volunteers to perform it on his behalf gratuitously, the heirs will no longer be required to have one performed themselves. The same applies in the event of the deceased instructing that pilgrimage be performed from his bequeathable one-third.

However, in both the cases the cost that would have been incurred on pilgrimage should not revert to the heirs, but be disposed of in good causes closest to the deceased’s heart.