Is the deferred portion of the mahr considered a debt that is to be deducted from the estate of the deceased? What is the ruling for the gold jewelry that my husband borrowed from me?

The deferred portion of the mahr [dowry] is considered a debt that a wife must take from her husband's estate before its division. The remainder is then proportionally divided among the legal heirs.
If it is proved that the husband had borrowed gold jewelry from his wife, then this gold is a debt on the estate which she is to take before its division. God the Almighty says: “(The distribution in all cases is) after the payment of legacies and debts” [4: 11].
The wife must receive the gold in its original weight and not its value at the time it was loaned.

And God the Almighty knows best.