It was narrated that Ibn "Abbas (رضي الله عنه) said:

A man came to the Prophet (ﷺ) and said: My sister had vowed to do Hajj, but she died. He said: “Do you think that if she owed a debt, would you pay it off?” He said: Yes. He said: “Allah, may He be blessed and exalted, is more deserving of it being paid off.