Muslim individuals who entered into matrimony under the Special Marriage Act, 1954, are exempted from the application of Muslim law.

The Muslim law of succession derives from four primary sources of Islamic jurisprudence:

- The Holy Quran;
- The Sunnah—comprising the practices of the Prophet;
- The Ijma—signifying the consensus among knowledgeable members of the community regarding a specific decision;
- The Qiya—entailing the deduction of just and equitable principles from the overarching guidelines established by God.

Classification of Heirs under Muslim Law

Both Shia and Sunni legal systems recognize two primary classes of heirs: sharers and residuaries. However, there are variations in the organization, precedence, and allocation of shares between the two.

Class of Heirs under Hanafi Law

The heirs of a deceased Muslim are classified into the following groups:

1. Sharers
2. Residuaries
3. Distant kindred relations

- Class I Heirs

Sharers fall under Class I heirs, comprising 12 relatives of the deceased:

1. Wife (Widow) - Receives 1/8 share if children exist and 1/4 if childless.

2. Husband (Widower) - Inherits 1/8 share, which increases to 1/2 if childless.

3. Daughter - Single daughter receives 1/2 share; two or more daughters collectively receive 2/3.

4. Son's Daughter - Receives 1/2 share individually or 2/3 collectively; share decreases to 1/4 or 1/8 in certain conditions.

5. Full Sister - Individual share is 1/2; collective share is 2/3.

6. Consanguine Sister - Same as full sister; share may reduce to 1/6 in certain conditions.

7. Uterine Sister - Individual share is 1/6; collective share is 1/3.

8. Uterine Brother - Same as uterine sister.

9. Mother - Individual share is 1/6; increases to 1/3 in specific circumstances.

10. Father - Individual share is 1/6; becomes residuary if no children.

11. True Grandmother - Individual share is 1/6.

12. True Grandfather - Same as true grandmother; becomes residuary if no children.

- Class II Heirs

Quranic residuaries and general residuaries comprise Class II heirs:

Quranic Residuaries:
1. Daughter
2. Son's Daughter
3. Son's Son's Daughter
4. Full Sister
5. Consanguine Sister

Residuaries are divided into three categories:

- Ascendants (e.g., parents, grandparents)

- Descendants (e.g., children, grandchildren)

- Collaterals (e.g., siblings, paternal aunts/uncles, maternal aunts/uncles)

- Class III Heirs

In the absence of sharers and residuaries, the estate passes to distant kindred, including female agents and male/female cognates. This class encompasses descendants, ascendants, and collaterals, with relations of all degrees included.

If no heirs exist in any of the three classes, the estate escheats to the state.

Vesting of Estate in Executor and Administrator

Section 2(c) of the Act delineates an executor as an individual entrusted with the execution of the last Will of a deceased person, as per the appointment made by the testator. In essence, the executor is designated by the testamentary instructions of the deceased.

Conversely, as per Section 2(a) of the Act, an administrator is characterized as a person appointed by a competent authority to administer the estate of a deceased individual in the absence of a designated executor. The appointment of an administrator is made by the probate division of the High Court.

The estate of an executor becomes vested in them from the date of the testator's demise. On the other hand, an administrator's estate vests in them from the date of their official appointment, prior to which the property remains under the custody of the judge of the probate division. Additionally, Chapter VII of the Act delineates the duties of both Executors and Administrators, spanning from Section 316 to 331.

An executor or administrator possesses the authority to pursue legal recourse for surviving causes of action, as well as to recover debts owed to the deceased, akin to the rights the deceased would have exercised if alive. They are empowered to initiate or defend any legal proceedings that were pending in favor of or against the deceased, with the exception of actions relating to defamation. Furthermore, the executor assumes responsibility for executing all tasks pertinent to the funeral arrangements, inventory management, accounting, and discharging debts from the estate.

Devolution of Inheritance

Following an individual's demise, their property may devolve through two modalities: via testamentary disposition (through a Will) or through the laws of intestate succession in the absence of a Will.

Upon fulfillment of inheritance prerequisites, including funeral expenses, debts, and bequests, the inheritance devolves accordingly. As per Muslim law, heirs are individuals legally recognized by Shariah to inherit the deceased's estate, provided they are not legally barred from inheritance. The heirs inherit as tenants-in-common in specified shares, with no concept of joint tenancy under Muslim Law.

Heirs are broadly categorized into two significant groups: Sharers and Residuaries. Sharers encompass individuals such as the husband, wife, father, mother, daughter, uterine brother, uterine sister, full sister, and consanguine sister. Among these, four may inherit either as Sharers or Residuaries, depending on circumstances.

Residuaries inherit in the absence of immediate Sharers and receive the remaining estate after distribution among Sharers. Additionally, a category of Distant Kindred exists, not classified as Sharers or Residuaries but connected by blood relation. However, step-children and step-parents are excluded from inheritance from each other. In the event of no natural heirs, the estate of the deceased escheats to the government, making the state the ultimate heir in the absence of any legal claimants.

Extent of Liability of Heirs for Debts

The Qur'anic principle, "There is no inheritance until after the payment of the debt," constitutes an integral facet of the Muslim law of Inheritance.

In accordance with Muslim law, property is not held jointly by heirs. Similarly, the debts inherited from the deceased are apportioned among all heirs based on their respective shares of the estate. Each heir bears individual responsibility for discharging their allocated portion of the debt, without one heir being held liable on behalf of another co-heir.

In the case of Muhammad Muin-Ud-Din and Anr. vs Musammat Jamal Fatima (1870), the Court elucidated that upon the demise of a Muslim owner, the heirs, rather than the estate itself, assume accountability for the debts. Justice Hobhouse observed that "it is the heirs themselves who are answerable, and that to the extent of any asset which they may have received." This signifies that alongside inheriting the estate, the heirs also inherit the debt. The court may compel them to settle the debt to safeguard the rights of the creditor.

Alienation

Under Muslim law and established judicial precedents, an heir may be precluded from alienating property until they have discharged the debts inherited from the deceased. It is incumbent upon them to settle these debts from their respective share of the estate. In the case of Syed Shah Muhammad Kazim vs Syed Abi Saghir And Ors, the Court affirmed that "it is the duty of the heir to pay all debts before appropriating any portion of the assets for personal use." Even if an heir manages to sell the property to a third party, the creditor to whom the debt is owed maintains superior rights over the estate compared to the purchaser, regardless of their good faith in the transaction.

Distribution of Estate

Under Muslim law, the distribution of the estate can be carried out through two methods: per capita and per stripe distribution.

Per capita distribution, predominantly utilized by the Hanafi law, entails the equal distribution of the estate among the heirs. Accordingly, the share allocated to an individual depends on the total number of heirs. This method is perceived as a simplified and less convoluted approach to estate distribution.

Conversely, per stripe distribution, employed under Shia law, entails the allocation of property among heirs based on their respective branches or classes. Hence, inheritance is contingent upon both the branch and the number of individuals within that branch. In the absence of legal heirs in the first branch, the estate passes to the subsequent branch, and similarly to the third branch if the second one is vacant.

Hanafi (Sunni) Law of Inheritance

The Hanafi law of inheritance primarily concerns relatives descending from a male member in relation to the deceased. Each heir holds a distinct share in the estate, treated separately.

The Sunni law categorizes heirs into three groups:

Quota Heirs beneficiaries – These heirs receive an allocated share of the estate and are given priority in inheritance. They encompass daughters, parents, grandparents, spouses, brothers, and sisters.

Residuaries – Inherit the remaining property after the Quota Heirs have received their shares. They may include both male and female members of the family who fall into the second line of succession.

In the absence of direct relatives, the property reverts to the state.

Furthermore, the law specifies the shares entitled to each heir:

- The wife receives one-fourth of the estate if the couple has no lineal descendants, and one-eighth if they do.

- The husband inherits half the estate in the absence of lineal descendants, and one-fourth if they exist.

- A sole daughter inherits half the property, while multiple daughters collectively receive two-thirds of the estate.

- In cases where both sons and daughters exist, daughters relinquish their status as Sharers and become Residuaries instead. Here, a son inherits double the share of a daughter.

Shia Law of Inheritance

In Shia Law, heirs are categorized into two groups: those by blood relations (consanguinity) and those by marriage (affinity). Heirs by consanguinity are also referred to as heirs by Nasab, while heirs by affinity are known as heirs by Sabab.

The classification based on blood relations further delineates into three classes. The first class excludes the second, and the second excludes the third from inheritance.

Within these three classes, there is no distinction between male and female heirs, except that a male heir is entitled to double the share of a female. This differs from Sunni law, where daughters are excluded from inheritance.

Regarding the third class of legal heirs in Shia Law, there is no preference based on whether an individual is linked to the deceased through paternal or maternal lineage. As long as they are at the same degree of relationship, they will inherit regardless of gender or origin of relationship to the deceased.

The spouse is never excluded from succession; they inherit alongside the nearest blood relative as determined by the aforementioned classification. A husband is entitled to one-fourth of the property in the presence of a lineal descendant, and half the property in their absence. Conversely, a wife is entitled to one-eighth of the property in the presence of a descendant, and one-fourth in their absence.

Additionally, the eldest son, provided he is of sound mind, is entitled to the wearing apparel of the father, his Koran, ring, and sword, provided the deceased has left property besides those articles.