Sa'd bin 'Ubada Al-Ansari sought the verdict of Allah's Messenger (ﷺ)
regarding a vow made by his mother who had died before fulfilling it.
Allah's Messenger (ﷺ) said, "Fulfill it on her behalf." Some people said,
"If the number of camels reaches twenty, then their owner has to pay
four sheep as Zakat; and if their owner gives them as a gift or sells
them in order to escape the payment of Zakat cunningly before the
completion of a year, then he is not to pay anything, and if he
slaughters them and then dies, then no Zakat is to be taken from his
property."
Sahih al-Bukhari Book 90, Hadith 6