Word by Word Analysis

كُتِبَ عَلَيْكُمْ إِذَا حَضَرَ أَحَدَكُمُ ٱلْمَوْتُ إِن تَرَكَ خَيْرًا ٱلْوَصِيَّةُ لِلْوَٰلِدَيْنِ وَٱلْأَقْرَبِينَ بِٱلْمَعْرُوفِ ۖ حَقًّا عَلَى ٱلْمُتَّقِينَ 180

Prescribed for you when death approaches [any] one of you if he leaves wealth [is that he should make] a bequest for the parents and near relatives according to what is acceptable - a duty upon the righteous.