Narrated from Ummul Momineen Aisha Siddiqa (may Allah be pleased with her) that the Messenger of Allah (peace and blessings be upon him) said: "Whoever dies and has obligatory fasts to make up, his heir should fast on his behalf."
Narrated Ibn Abbas (may Allah be pleased with them) that a man came to the Prophet (peace and blessings of Allah be upon him) and said, "O Messenger of Allah! My mother has passed away and she had a month's fasts due. Should I fast on her behalf to make up for them?" The Prophet (peace be upon him) replied: "Yes, fulfilling Allah's debt is most deserving."