All perfect praise be to Allah the Lord of the Worlds. May His peace and blessings be upon our Prophet Mohammad and upon all his family and companions.
It is mandatory that the funeral expenses, debts, and wills of the deceased are paid from the estate before its division amongst the heirs following the command of Allah Who said {What means}: "after the payment of legacies and debts." {An-Nisaa`, 11}.
Moreover, debts related to the estate itself, such as Zakah (Obligatory charity) or debts for which the deceased is liable, such as loans should be paid from the estate before its division among the heirs. An-Nawawi (May Allah have mercy on him) said: "Rights due on the estate itself, such as Zakah or the deceased, such as debts should be paid before the division of the estate." {Menhaj At-Talibin, P.180}.
As for the expenses spent on the estate and consumed for its benefit, they should be divided amongst the heirs according to the share of each in that estate. Accordingly, a person who has two shares should bear two shares of the expenses, and so forth.
Accordingly, debts due on the estate itself or the deceased him/herself are to be paid from the estate before its division. However, all the heirs should shoulder the expenses spent on the estate and consumed for its benefit; each according to his/her share in the estate. And Allah the Almighty knows best.
