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كُتِبَ عَلَيْكُمْ إِذَا حَضَرَ أَحَدَكُمُ ٱلْمَوْتُ إِن تَرَكَ خَيْراً ٱلْوَصِيَّةُ لِلْوَالِدَيْنِ وَٱلأَقْرَبِينَ بِٱلْمَعْرُوفِ حَقّاً عَلَى ٱلْمُتَّقِينَ
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-Al-Baqarah ( البقرة )

Al Qushairi Tafsir

[2:180] Prescribed for you, when any of you is approached by death and leaves behind some good, is to make testament in favor of his parents and kinsmen honorably - an obligation on those that fear.
The testament regarding one's wealth is recommended for anyone who has wealth to leave behind. But if one leaves nothing behind, what is the use of a testament? The circumstance of the wealthy is such that they bequeath by thirds at the end of their lives. The friends depart from their living entirely and therefore leave nothing but an aspiration (himma), which is separated from them and not connected to anything. Because there is no way for the aspiration to the Real and no attachment to any created thing, [the aspiration] remains alone, separate and disconnected. They have recited:
As long as I am living I will love you
and when I die
my decaying bones
will keep loving you in the ground.
This is their testament. One of them said:
And it is even as another of them said:
The traces tell that
they left not long ago.
They returned to their lands
and my tears flowed for them.