You can't take it with you, but you can't leave it for someone else either: Valve says you aren't allowed to bequeath a Steam account in a will

The scout, soldier, and heavy from TF2.

First reported by Ars Technica, ResetEra user delete12345 has made an interesting discovery about Steam libraries: we're not allowed to bequeath them to our loved ones in the event of our untimely passing.

Delete12345 asked Steam Support about the hypothetical scenario, and got a clear, professional, but very disappointing response. "Unfortunately, Steam accounts and games are non-transferable," the support rep explained. "Steam Support can't provide someone else with access to the account or merge its access to another account.