The Deceased's Pension/GPF and the Heirs' Zakat

Short answer: Step by step: (1) any zakat/debt the deceased owed is paid from the gross estate before distribution — the debt to Allah is the most deserving of settlement; (2) then the wasiyyah (within one-third, to non-heirs); (3) the rest is distributed by the fara'id — each heir's share is new wealth: hawl runs from receipt, and 2.5% falls due after a year with nisab. Details: If the GPF never reached the father in life, no back-zakat accrued on it (ownership was incomplete); but unpaid zakat on cash/FDRs he did hold is a liability of the estate. The monthly 'family pension' a widow/nominee receives after death is the recipient's own income — zakated in her books if saved. Where the estate lies long undivided, it is safest to run each heir's hawl from when his share was determined and accessible. Evidence: Quran 4:11-12 ('after any bequest and debt'); Sahih al-Bukhari 1953 ('Allah's debt is most deserving of payment'); Ibn Majah 1792 (new ownership, new hawl); Ibn Baz and al-Uthaymin on paying the deceased's zakat from the estate. For complex individual cases, consult a qualified scholar.