A trustee disposing of the remaining amount of the one third's returns
A: First, the executor should offer one Ud-hiyah every year on behalf of the testator and on behalf of his wife from the revenue gained from this third. He also has to perform Hajj on behalf of the deceased and his wife one time from the revenue. The executor should not include the parents of the deceased along with him in the Ud-hiyah. However, he can perform another Ud-hiyah on their behalf. He can also perform Hajj on their behalf from what remains of this revenue.
Second,
(Part No. 16; Page No. 385) it will also be permissible to give charity to the poor from the rest of the revenue as well as contributing to all charitable deeds for the benefit of the deceased. This can be done after executing what was mentioned in the bequest including offering Ud-hiyah annually and performing Hajj for his sake and for his wife one time.
Third,
the rest of the revenue of the third should be spent in charitable deeds. If one of his relatives is poor, he will be more worthy of receiving charity from this revenue.
Fourth,
the executor can dispose of the affairs of what remains from the revenue as he may deem to be in the best interest of the testator and the Muslims.
Fifth,
the executor should not give the wife of the testator the costs of performing Hajj in cash unless she desires to perform Hajj for herself in order to execute the bequest of the testator.
Six,
there is no Zakah for this third or for its revenue; however, the executor should do what is of benefit for the estate in terms of maintenance and so on. May Allah grant us success. May peace and blessings be upon our Prophet Muhammad, his family, and Companions.