Is it permissible for heirs to accept gold and silver inheritance on which Zakaat was not paid?

In the enquired case, it was the responsibility of your deceased mother to discharge the Zakaat on her gold and silvery jewellery during her lifetime. If she did not discharge the Zakaat during her lifetime, it was her duty to record it in her will for it to be discharged from one third of her estate upon her demise.

If she did not record it in her will to be discharged from one third of her estate upon her demise, then her heirs are absolved of any responsibility to discharge the Zakaat on the jewellery.

In such a case, it will be permissible for her heirs to accept their inheritance without being responsible for discharging the deceased’s Zakaat.

However, if the heirs discharge the deceased’s Zakaat on her jewellery from their own shares, she would be absolved of any consequence in the hereafter Insha’Allah.

And Allah Ta’ala Knows Best