Legal analysis: Generally speaking, it should be repaid by the heir. When an ordinary person dies, the heir can voluntarily choose to inherit the debt and repay all or the actual value of the inheritance. Heirs can also give up inheritance, and debts are generally paid off according to the inheritance.

Legal basis: Article 161 of the Civil Law of People's Republic of China (PRC), the successor shall pay off the taxes and debts that the decedent should pay according to law within the actual value of the inheritance. The part exceeding the actual value of the estate shall be voluntarily repaid by the heir.

If the heir renounces inheritance, he may not be liable for paying off the taxes and debts that the decedent should pay according to law.