Is the money left by the deceased father in his wife's bank account, concerning which he told her before his death, "This money is for you and the girls, as compensation for my absence and your deprivation of me, and for your effort in raising the girls, and when I return, I will distribute this money justly between you and the girls," considered an inheritance or property belonging to the wife and daughters, bearing in mind that the deceased owed obligatory zakat which he had not paid?

Before distributing the inheritance, the debts of the deceased and his zakat must be paid. The wife's claim that the money was a gift to her and her daughters requires lawful proof; otherwise, the default is that it is an inheritance. If the gift is not proven or if the heirs do not relinquish their share, the money is divided as follows: The wife receives one-eighth due to the existence of a lineal descendant, and the daughters receive two-thirds because they are multiple and there is no male agnate to make them residuaries. The remaining share goes to the full brothers and sisters as residuaries (by ta'sib), and the sons of the full brother are excluded from inheritance.