For the source text click/tap here: Gittin 14
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If a man said to an agent, “Take a maneh to So-and-so, and he went and looked for him and did not find him (because he had died), he must return the money to the sender.
If the sender has also died meanwhile, Rabbi Nassan and Rabbi Yaakov say that he should return it to the inheritors of the sender. And some say that he should return it to the inheritors of the person to whom the money was sent.
Rabbi Yehudah HaNasi said in the name of Rabbi Yaakov, who said it in the name of Rabbi Meir: It is an obligation to carry out the wishes of the deceased (and therefore the money should be given to the recipient’s inheritors). The Chachamim say that the money should be divided. Here in Bavel, they said that the agent should use his own discretion. [He should try to ascertain what the intentions of the sender were.]
We explore the halachic status of the wishes of a dying person