It was narrated from Zaid bin Thabit that the Prophet ruled that 'Umra (a gift given for life) belongs to the heir.
Related hadith on this topic
Explanation & Benefits
Maulana Ataullah Sajid
Benefits and Issues:
Whatever is given to someone for a lifetime will not return to the giver after the recipient’s death; rather, just as the rest of the deceased’s estate is distributed among his heirs, so too will the thing received in this manner be included in the inheritance and divided among his heirs. This is because, according to the Shariah, this item falls under the ruling of a gift (hiba), and therefore it will be considered the lawful property of the recipient.
Source: Commentary on Sunan Ibn Mājah by Mawlānā ‘Atā’ullāh Sājid, Page: 2381
Hafiz Muhammad Ameen
That is, in the event of the death of the one to whom the ‘umra was given, it will go to his heirs; it will not return to the giver.
Source: Sunan Nasa'i: Translation and Benefits by Shaykh Hafiz Muhammad Amin Hafizullah, Page: 3748