However, if they fail to pay off his debt before the property becomes subject to zakÁt, then if the property of the deceased is just sufficient to pay off the debt, it will not be subject to zakÁt. However, if the property of the deceased is more than his debts, they should first determine the proportion of the property that is subject to zakÁt with respect to his entire property, which may be a half, a third, a quarter or similar proportion. Then, the amount (to pay off the debt) should be subtracted from the property subject to zakÁt to that proportion, and the remaining should be passed on to the inheritors. Thereafter, the share of each inheritor whose share reaches the niÒÁb will be subject to zakÁt.