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2:180 A bequest to parents and next of kin

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It is prescribed, when death approaches any of you, if he leave any goods that he make a bequest to parents and next of kin, according to reasonable usage; this is due from the Allah-fearing.

According to Tafsir As Saranbi,

In this ayah Allah (swt) tells the believers that when they are near death, they should
make a will for their parents and near relations. The scholars tell us that this ayah was abrogated
by other ayahs in the Quran that also dealt with the subject of inheritance. Those ayahs in Surah
Nisa specified in detail the parties who receive inheritance and how much inheritance they should
receive. So the ruling in this ayah was abrogated. Although the ruling in this ayah was abrogated,
there are still many lessons that we can take from the ayah itself. One lesson is that we can once
again see how the Quran is a legal book, it is not simply a book of beliefs and morals but it also
has detailed laws on how Muslims and the Muslim society should conduct their lives. How many
Muslims today view the Quran in this way? How many Muslims today turn to the Quran as a
source of guidance in their lives? The Quran today has become a book to be kept on the shelf
and read only in Ramadan or when someone passes away. It is not viewed as the manual of life
for the Muslim that it was revealed to be, it is not viewed as the constitution for the Muslim society
that it was revealed to be. Both individual Muslims and the Muslim governments no longer refer to
it as a source of guidance. Can you even begin to realize how much of a tragedy this is? The
Creator and Sustainer of the universe has given you a guidance to Him (swt) and you have just
thrown it away like you throw away garbage. May Allah (swt) save us! May Allah (swt) forgive us!
Another lesson that we can take from this ayah is to see the importance that Allah
(swt) has placed on parents and family. Allah (swt) wants us to realize the importance of our
parents and family, and the importance of taking care of them. Not only should we look after them
when we are alive, but we must also make sure that they are taken care of when we leave this
world. Notice how Allah (swt) said “This is a duty on the Muttaqoon”, this shows us how before
this ayah was abrogated it was an obligation for the early Muslims to prepare a will for parents and near relations so that they would be taken care of. Just imagine the time when this ayah was
revealed. The Islamic State had just been established. The Prophet (saw) was preparing the
Muslims for their task of carrying this Message to mankind. The Muslims were surrounded by
enemies from every side. All the Muslim men who were able to, had to be a part of the army.
They all knew that death for them could come at any time. That is why Allah (swt) revealed this
Law obligating them to make a will for their parents and relatives. So all of the Muslim men should
have prepared a will to make sure that their parents and near relatives are taken care of before
they went out in the path of dawah and jihad. This shows us that even when we are working in
the path of dawah and jihad, even when we are carrying this Message to mankind, we still cannot
forget about our parents and relatives. It is just as much an obligation for us to take care of and to
provide for our families as it is to carry this Message to others. So just as we work in the dawah
we also have to work to make sure that our families are provided for. May Allah (swt) give us the
enabling grace to perform both of these obligations! (pg. 176-177)

As Saranbi, Abduraheem (2019). Tafsir As-Saranbi. (p. 176-177). https://ia800704.us.archive.org/16/items/surah-baqarah-quran-tafsir-org-saranbi pdf/surah%20baqarah%20quran%20tafsir%20org%20saranbi%20pdf.pdf

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