The Gift and the Will for the Children of the Sister

Question
Is it permissible to give a gift to the children of a full sister, or to write a will for them from the inheritance?
Answer
I say, and with God's success: A person is allowed to gift during their lifetime to whomever they wish, and it is permissible to bequeath to the children of his sister from the estate, provided that the bequest does not exceed one-third of the estate; because they are not among the heirs, and God knows best.
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