If the signs of death appear to a person, he must deliver what he has from people's money from deposits, goods and the like to their owners, as well as perform what he owes morally, such as making up prayers, fasting, penances, etc., or morally, except for deferred debts.
And if he is not able to deliver himself, then he must recommend that what he has of people's money be delivered to them, and testify thereof, as well as the performance of the financial rights he owes morally, such as debts, guarantees, blood money, felonies, or ethically such as the khums, zakat, penances, and the like)