What belongs to the estate?
Record the deceased person’s verified assets and rights, and what they owed. Property belonging to someone else does not become part of the estate simply because it is nearby.
What is paid first?
An Egyptian Dar al-Ifta explanation orders necessary funeral costs, debts, valid bequests within their limits, and then distribution. The inheritance verses repeatedly mention bequests and debts before shares.
A preliminary example
Suppose verified assets total 150,000, necessary funeral costs are 5,000 and debts are 25,000, with no effective bequest. The net amount used to start the inheritance calculation is 120,000; this does not determine anyone’s share.
Keep an evidence trail
Record each asset, debt, document and the source of each amount. Mark uncertain details for review, especially when records are scattered or lost.