Musannaf Ibn Abi Shaybah 9952 — One who dies owing itikaf

Layth said: Tawus was asked about a woman who had died, who had vowed that she would perform i'tikaf for a year in al-Masjid al-Haram. She has four children, each of whom is ready to sit in i'tikaf in her place. Tawus said: "Have all four of them sit in i'tikaf for three months, and let them fast as well."