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Zakaat to settle debts of a deceased

Question: 

In February 2020 this year my marhoom brothers wife passed away suddenly from a heart attack, leaving the two children behind..Since the wife passed away suddenly, she left behind unsettled monetary loans from various people and amounts overdue to city council for lights and water and rates and taxes.

Q1 Can we brothers and sisters settle her debts with zakaat money? 

Q2 Can nephews and nieces settle her debts with zakaat money?

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