The World Federation One Stop Fiqh

Ruling 2734

If some of the deceased’s estate perishes in the possession of the executor, in the event that he is negligent in safeguarding it or excessive – for example, the testator had specified that a particular amount be given to the poor (fuqarāʾ) in a particular city but the executor takes the property to a different city and it perishes on the way – in such a case, the executor is responsible (ḍāmin). However, he is not responsible if he was neither negligent nor excessive.