Shu’bi (may Allah have mercy on him) says: If one of the heirs gives testimony, then the payment will be made from his share; in the end, he said: the payment will be made from the shares of all the heirs.
Hadith Referenceسنن دارمي / من كتاب الوصايا / 3255
Hadith Takhrijاس اثر کی سند صحیح ہے۔ دیکھئے: [ابن أبى شيبه 11049] ، [ابن منصور 315]
Brief Explanation
(Explanation of Ahadith 3252 to 3255)
It is explicitly stated in Sunan Sa‘id ibn Mansur and Ibn Abi Shaybah that if one heir acknowledges a debt upon the deceased, then the debt will be paid only from his share. And if two men, or one man and one woman, acknowledge it, then the debt will be paid from the entire estate of the deceased first, and then the shares will be distributed among all the heirs.