The World Federation One Stop Fiqh

Ruling 2726

If a person gifts part of his wealth to someone during the period of his terminal illness [but does not actually hand it over it while he is alive] and makes a will that after his death some of his estate is to be given to someone else, in the event that one-third of his estate is insufficient to cover both [i.e. the gift and what was bequeathed in the will] and the heirs are not prepared to give permission for more than one-third to be given from the estate, then first the property that was gifted must be taken out of the one-third, and then the remaining property must be dealt with  according to the will.