On the Death of a Partner, which account is debited for his/her share of profit for the intervening period, i.e., the period from the date of the last balance sheet till the date of the partner's death:

When a partner dies during an accounting year, their share of profit earned from the date of the last Balance Sheet up to the date of death is calculated. If the profit-sharing ratio among the remaining partners does not change, this estimated profit share is adjusted by passing the following journal entry:
$$\text{Profit and Loss Suspense A/c}\text{Dr.}$$
$$\text{To Deceased Partner’s Capital A/c}$$
Therefore, the account to be debited is the Profit and Loss suspense account.