Yahya related to me that Malik said, "I consider that if a man dies and he has not paid zakat on his property, then zakat is taken from the third of his property (from which he can make bequests), and the third is not exceeded and the zakat is given priority over bequests. In my opinion it is the same as if he had a debt, which is why I think it should be given priority over bequests." Malik continued, "This applies if the deceased has asked for the zakat to be deducted. If the deceased has not asked for it to be deducted but his family do so then that is good, but it is not binding upon them if they do not do it."

Malik continued, "The sunna which we are all agreed upon is that zakat is not due from someone who inherits a debt (i.e. wealth that was owed to the deceased), or goods, or a house, or a male or female slave, until a year has elapsed over the price realised from whatever he sells (i.e. slaves or a house, which are not zakatable) or over the wealth he inherits, from the day he sold the things, or took possession of them." Malik said, "The sunna with us is that zakat does not have to be paid on wealth that is inherited until a year has elapsed over it."  

مالِكٌ؛ أنَّهُ قالَ: إنَّ الرَّجُلَ إذا هَلَكَ، ولَمْ يُؤْدِّ زَكاةَ مالِهِ، إنِّي أرى أنْ يُؤْخَذَ ذلِكَ مِن ثُلُثِ مالِهِ. ولاَ يُجاوَزُ بِها الثُّلُثُ. وتُبَدَّأ عَلى الوَصايا. وأراها بِمَنزِلَةِ الدَّيْنِ عَلَيْهِ. فَلِذلِكَ رَأيْتُ أنْ تُبَدَّأ عَلى الوَصايا قالَ: وذلِكَ إذا أوْصى بِها المَيِّتُ. قالَ: فَإنْ لَمْ يُوصِ بِذلِكَ المَيِّتُ فَفَعَلَ ذلِكَ أهْلُهُ. فَذلِكَ حَسَنٌ. وإنْ لَمْ يَفْعَلْ ذلِكَ أهْلُهُ. لَمْ يَلْزَمْهُمْ ذلِكَ.

قالَ، قالَ مالِكٌ: السَّنْةُ عِنْدَنا الَّتِي لاَ اخْتِلاَفَ فِيها، أنَّهُ لاَ تَجِبُ عَلى وارِثٍ زَكاةٌ، فِي مالٍ ورِثَهُ فِي دَيْنٍ، ولاَ عَرْضٍ، ولاَ دارٍ، ولاَ عَبْدٍ، ولاَ ولِيدَةٍ، حَتّى يَحُولَ عَلى ثَمَنِ ما باعَ مِن ذلِكَ، أوِ اقْتَضى، الحَوْلُ، مِن يَوْمَ ما باعَهُ وقَبَضَهُ. قالَ، قالَ مالِكٌ: السُّنْةُ عِنْدَنا أنَّهُ لاَ تَجِبُ عَلى وارِثٍ، فِي مالٍ ورِثَهُ، الزَّكاةُ. حَتّى يَحُولَ عَلَيْهِ الحَوْلُ.  

Yahya related to me from Malik from Ibn Shihab from as-Sa'ib ibn Yazid that Uthman ibn Affan used to say, "This is the month for you to pay your zakat. If you have any debts then pay them off so that you can sort out your wealth and take the zakat from it."  

أَنَّ عُثْمَانَ بْنَ عَفَّانَ كَانَ يَقُولُ هَذَا شَهْرُ زَكَاتِكُمْ فَمَنْ كَانَ عَلَيْهِ دَيْنٌ فَلْيُؤَدِّ دَيْنَهُ حَتَّى تَحْصُلَ أَمْوَالُكُمْ فَتُؤَدُّونَ مِنْهُ الزَّكَاةَ