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Ruling 2361

If the safe keeper realises that he is nearing death, then based on obligatory precaution he must, if it is possible, return the deposit to its owner or to the owner’s guardian or agent, or he must inform him. If this is not possible, he must act in a way that he becomes confident (i.e. he attains iṭmiʾnān) that the property will return to its owner after his death. For example, he must write a will (waṣiyyah) and obtain a witness and inform the executor (waṣī) and the witness about the name of the property’s owner, the type of property it is, its particulars, and its location.