The World Federation One Stop Fiqh

Ritual 87

If the will of the deceased stipulates that pilgrimage be performed on his behalf from an identified property, and it is in the knowledge of the executor that there is a liability of khums or zakah on the property, these must first be paid from it.

The balance should then be used to meet the expenses of pilgrimage; if it is not sufficient, the shortfall must be met from the gross estate, should the obligation of the deceased be for Hajjatul Islam, otherwise the balance must be spent in good causes of the kind in which the deceased would have wished to donate.