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Ruling 2734

If some of the deceased’s estate perishes in the possession of the executor, in the event that he was negligent in safeguarding it or he was 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, if he was neither negligent nor excessive, he is not responsible.