"Whoever finds his merchandise in its physical state with a man—or a human—who has become insolvent, he is more entitled to it." (2) This is because this contract is subject to rescission through mutual cancellation (iqala), so it is permissible to rescind it due to the impossibility of receiving the consideration, just as when the object of an advance sale (salam) becomes impossible to deliver. Furthermore, insolvency is a cause for the entitlement to rescind, so it is permissible to rescind on its account after death, just as with a defect. As for us, we rely on what was narrated by Abu Bakr ibn Abd al-Rahman ibn al-Harith ibn Hisham, from Abu Hurayrah, from the Prophet (peace and blessings of Allah be upon him), in the hadith of the insolvent person: "If he dies, then the owner of the merchandise is on equal footing with the creditors." Narrated by Abu Dawud (3). Abu al-Yaman narrated from al-Zubaydi, from al-Zuhri, from Abu Salamah, from Abu Hurayrah, who said: The Messenger of Allah (peace and blessings of Allah be upon him) said: "Any man who dies while there is the property of another man in its physical state with him, whether he has collected something of its price or not, he is on equal footing with the creditors." (4) Narrated by Ibn Majah (5). This is also because the right of someone other than the insolvent person and the creditors—namely the heirs—has attached to it, so it resembles mortgaged property. As for their hadith, its chain of transmission (isnad) is unknown. Ibn al-Mundhir said: Ibn Abd al-Barr said: Abu al-Mu'tamir narrates it from al-Zuraqi, and Abu al-Mu'tamir is not known for carrying knowledge. Moreover, it is not acted upon by consensus; for it makes the merchandise the property of its owner merely by the death of the purchaser, without the condition of his insolvency, the impossibility of his fulfillment, or the failure to receive his payment. The matter is contrary to that according to all scholars, except what was narrated from al-Istakhri (6), one of the companions of al-Shafi'i, who said: The owner of the merchandise has the right to reclaim it if the purchaser dies, even if he left behind enough to satisfy the debt. This is an anomaly (shudhudh) among the sayings of the scholars and a contradiction to the Sunnah, and something like it is not to be relied upon. As for the other hadith, we accept it and agree that the owner of the merchandise is more entitled to it if he finds it with the insolvent person. However, what he finds in our issue is with his heirs, so the report does not encompass it; it only indicates through its implication