Where anything is to be done to complete the testator's title to the thing bequeathed, it is to be done at the cost of the testator's estate.
Illustrations:
A, having contracted in general terms for the purchase of a piece of land at a certain price, bequeaths to B, and dies before he has paid the purchase-money. The purchase-money must be made good out of A's assets.
A, having contracted for the purchase of a piece of land for a certain sum of money, one-half of which is to be paid down and the other half secured by mortgage of the land, bequeaths it to B, and dies before he has paid or secured any part of the purchase-money. One-half of the purchase-money must be paid out of A's assets.
Legal Commentary & Landmark Judgments: Section 168
Section 168 provides that the completion of the testator's title to things bequeathed must be at the expense of his estate.
If a testator entered into an agreement to sell/purchase an apartment, paid 20% advance, specifically bequeathed the flat to his daughter, and died before registration, cite Section 168; the executors must pay the remaining 80% out of general estate funds to complete the conveyance.