Towards the end of the ayah 12, after the shares of inheritance have been described, Allah subhanahu wa ta’ala has said, وَصِيَّةً مِّنَ اللَّهِ “All this is prescribed by Allah.” It means that it is imperative to act upon whatever has been prescribed in relation to shares as fixed and the payment of debt and the execution of will as emphasized. Being a mandate and command of supreme significance, one should do nothing to contravene it. Then, as additional warning it was said, وَاللَّهُ عَلِيمٌ حَلِيمٌ “And Allah is All-Knowing, Forbearing”.
It means that Allah knows everything and He has apportioned these shares knowing everybody’s true state of being as in His knowledge. Whoever obeys and acts in accordance with these commands, this good deed of his shall not remain outside the reach of His knowledge. And whoever contravenes these commands, this good deed of his shall not remain outside the reach of His knowledge. And whoever contravenes these injunctions, this evil conduct of his shall certainly appear as it is in the knowledge of Allah for which he shall be held accountable.
In addition to that, if a deceased person has caused damage to his heirs through debt or will, Allah knows that as well. So, one should never be fearless from Allah’s punishment. However, it is quite possible that Allah may not punish a person right here in this mortal world, because He is Forbearing. But, the one who disobeys and acts in contravention should better not deceive himself by thinking that he really got away.
(Taken from Maaruf-ul-Qur’an by Mufti Muhammad Shafi Usmani)