Are the share of the heirs in the whole value of the estate or in the amount after the wasiyyat (bequest) has been paid?

Answer

The first claim on the estate of the deceased is burial expenses, then the claims of creditors, then comes Wasiyyat, and lastly the heirs. The Wasiyyat amount will be taken from one third of the value of the estate. Not from more. After the wasiyyat is paid, the remainder will be for the heirs.