Generally speaking, after a person dies, his capacity for civil conduct will disappear and his debts will disappear at the same time. However, if the children inherit the inheritance, they need to repay the debt from the inheritance.

Legal basis: Article 13 of the "People's Republic of China and Civil Code" stipulates: From the time of birth to the time of death, a natural person has the capacity for civil rights, enjoys civil rights in accordance with the law, and assumes civil obligations.

Article 1159 of the "People's Republic of China and Civil Code" stipulates: When dividing the inheritance, the taxes and debts that the deceased should pay according to the law shall be paid; however, the taxes and debts that the deceased should pay according to the law shall be paid; Heirs who are unable and have no means of livelihood shall retain necessary inheritance.

Article 1161 of the "People's Republic of China and Civil Code" stipulates that the heir shall pay off the taxes and debts that the deceased should pay according to law within the actual value of the inheritance received. This does not apply to the amount that exceeds the actual value of the estate and is voluntarily repaid by the heirs.

If the heir gives up the inheritance, he will not be liable for the taxes and debts that the deceased should pay according to law.