The Commentary adds that even if the dying bhikkhu or novice says, "After my death, may my belongings go to so-and-so," the request is invalid. Thus, from the point of view of the Vinaya, a bhikkhu's last will and testament would have no force. The civil law in Buddhist countries recognizes the Community's claim on a dead bhikkhu's property, but this claim has yet to be adequately tested in courts of law in non-Buddhist countries. (If the highest court in the land were to rule against the Community's claim here, this would be an appropriate area to apply the principle of "complying with kings," stated in Mv.III.4.2, and not to further contest the issue.)
The Vinaya Mukha discusses a tradition, based on a loophole included in the Commentary itself, designed to get around the Commentary's ruling against last wills and testaments: a bhikkhu, on his death-bed, may say, "I give my belongings to so-and-so." As long as he does not add the condition, "after my death," the gift is valid. If he happens to recover from his illness after giving the gift, the recipient is free to return the items or not, as he sees fit. If the ill bhikkhu dies, the belongings go to the recipient and not to the Community. If, however, the bhikkhu adds the condition "after my death" to his statement, his belongings after his death go to the Community, and the intended recipient has no rights over them.
When the Community receives a dead bhikkhu's belongings, it may bestow his bowl and three robes on those who cared for him, in honor of their service not only to him but also to the Community in fulfilling the bhikkhus' obligation to care for one another (see Chapter 5). The procedure is as follows: One of the bhikkhus who acted as the dying bhikkhu's nurses approaches the Community, carrying the dead bhikkhu's robes and bowl. After he informs them of the death, he presents the robes and bowl to them. One of the members of the Community recites the transaction statement, consisting of a motion and proclamation, bestowing the robes and bowl on those who cared for the bhikkhu when he was sick. This statement is given in Appendix I.
The Commentary here discusses the question of who has a right to a share in the robes and bowl. If the whole Community had set up a roster for nurses, it says, there are differing opinions as to who counts as caring for the sick. Some teachers say that everyone in the Community deserves a share, even those who were not put on the roster. Others (and this makes more sense) say that shares should go only to those put on the roster who actually observed their duties. All sides agree that whoever helps -- whether bhikkhu, novice, or lay person -- should get a share. (The Canon states that each novice involved has a right to a share equal to that of a bhikkhu.) If one person took on a special burden in looking after the sick bhikkhu, he/she should get a special share. Bhikkhus who simply sent medicine don't count as "caring for the sick." Those who helped the nurses in washing robes, boiling medicine, etc., do.
As for the dead bhikkhu's remaining belongings, the Canon says that all his light/inexpensive articles (lahubhanda) and light requisites should be divided among the Community that is present. His heavy/expensive articles (garubhanda) belong to the Sangha of all four directions, both those who have come and those who haven't, so they are not to be divided up or distributed.
Here the Commentary adds that if the dead bhikkhu's bowl and robes are of low value and the remaining goods of high value, the Community should take funds from the remaining goods to provide a decent bowl and set of robes to the nurse-bhikkhu. Belongings left by a dead bhikkhu in another monastery belong to the Community in that monastery. If he held ownership of items in common with someone else, those items go to the other owner, not to the Community.
The same principles hold true for the belongings of a dead novice.
Funerals. Unlike some of the other early Vinayas, the Pali Vinaya contains no rules on how to conduct the funeral of a dead bhikkhu or novice. Writers have speculated as to why this is so, but the speculation tends to say more about the writers than about the Vinaya. The practical upshot is that the Community (or the bhikkhu's friends, relatives, etc.) may dispose of his body as they see fit in line with local custom and law. D.16 states that arahant, after death, deserves to have a stupa built over his/her remains, but the Vinaya contains no rule to enforce this.
One issue that arises at present is the custom of willing one's body to medical science. Because there is no rule that the bhikkhu's body (as opposed to his belongings) belongs to the Community, if he has willed his body in this way, that will should be honored.
Another issue arising at present is the cost of a funeral. In the Buddha's time, funerals could cost nothing. The body would either be cremated, in which case wood was easy to find in the ubiquitous forest, or the body would be exposed in a charnel ground, which involved little effort and no expense. At present, with the high cost of funerals, the tradition in Thailand is a useful adaptation of the Vinaya's rules. There, if no one else volunteers to sponsor a dead bhikkhu's funeral, the Community itself is the sponsor, and the funds for the funeral come first from his belongings. Only if any of his light articles and requisites remain after the funeral are they divided among the Community's members.
"The Community is the owner of the robes and bowl of a bhikkhu who has passed away. But those who tend to the sick are of great service. I allow that the Community give the three robes and the bowl to those who care for the sick." Transaction statement -- Mv.VIII.27.2
"The Community is the owner of the robe and bowl of a novice who has passed away. But those who tend to the sick are of great service. I allow that the Community give the robe and bowl to those who care for the sick." Transaction statement -- Mv.VIII.27.3
"I allow that a novice who tends to the sick be given an equal share." -- Mv.VIII.27.4
"I allow that the Community give the three robes and the bowl to those who care for the sick. Whatever light goods and light requisites (§) are there may be divided among the Community that is present. Whatever heavy goods and heavy requisites are there are for the Community of the four directions, both those who have come and those who haven't. They should not be transferred, they should not be divided up." -- Mv.VIII.27.5
"If a bhikkhuni, as she is dying, should say, 'After I am gone, may my requisites belong to the Community,' the Community of bhikkhus is not the owner there. They belong to the Community of bhikkhunis. If a female probationer ... If a female novice, as she is dying, should say, 'After I am gone, may my requisites belong to the Community,' the Community of bhikkhus is not the owner there. They belong to the Community of bhikkhunis.
"If a bhikkhu, as he is dying, should say, 'After I am gone, may my requisites belong to the Community,' the Community of bhikkhunis is not the owner there. They belong to the Community of bhikkhus. If a male novice ... If a male lay follower ... If a female lay follower ... If anyone else, as he is dying, should say, 'After I am gone, may my requisites belong to the Community,' the Community of bhikkhunis is not the owner there. They belong to the Community of bhikkhus." -- Cv.X.11