The Prophet ﷺ ruled that the lifetime gift belongs to the heir. On another occasion he said that he decided concerning the lifetime gift.
حدثنا سفيان عن عمرو عن طاوس عن حجر المدري
أن النبي ﷺ جعل العمرى للوارث وقال مرة قضى بالعمرى
No references are available.
Its isnad is sahih, its narrators are trustworthy and well known. Hujr al-Madri is Ibn Qays al-Hamdani, a trustworthy narrator praised by scholars. The hadith was narrated by Nasai, 6/171, no. 3723, in the chapter on umra gifts, and Ibn Majah, 2/796, no. 2381.