"The inheritance law of Islam ensures that the wealth of the deceased is distributed equitably. The general ownership of wealth is significantly diluted by this formula, as only one-third of one’s inheritance can be distributed at will. Two-thirds is distributed to one’s legal heirs, from the nears and dears of family members. The state cannot inherit anything from this wealth, and hence any kind of inheritance or death tax is out of bounds in Islam."

- Islam & Economics