Chapter 2: Surah Al-Baqarah (The Cow): Verses 180-182
The issue of bequests and allocation of wealth to heirs is detailed in various other verses in addition to this one (4:11, 5:106). A bequest and an inheritance are two separate matters. The first matter is made obligatory for those who possess significant amounts of wealth, and it is generally understood that no more than one-third of the wealth should be designated as bequeathable. This allows the people to take care of personal and societal needs beyond taking care of their heirs.