“Abu ’Abd Allah (a.s.), has said, ’If one owes a certain amount of debts to another person and he delays payment until the creditor dies and then he reaches a settlement with such person’s heirs whatever they receive belongs to them and the remaining belongs to the deceased who will acquire from him in the next life; but if he does not reach any settlement with the heirs of the deceased all of the loan belongs to the deceased for which the borrower will be held responsible.’”