Behind the law of offer and acceptance runs the theory, though in truth it is but a fiction, that contractual agreement is predicated upon a literal meeting of the minds of the contracting parties. Sine a dead mind cannot agree, it has with logic inevitably followed that an offer is eo instanti revoked upon the death of the offeror.
Paul P. Ashley,
Death as Affecting Officers and Agencies,
3 Wash. L. Rev.
Available at: https://digitalcommons.law.uw.edu/wlr/vol3/iss3/3