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In my notes on verses {11-12}, which spell out the legal shares of inheritance due to the next of kin, no attempt has been made to analyze all the legal implications of this ordinance. The laws of inheritance are the subject of a special, and very elaborate, branch of Islamic jurisprudence, and their full elucidation would go far beyond the scope of explanatory notes which aim at no more than making the text of the Qur'an accessible to the understanding of the non-specialized reader.
According to Islamic law of inheritance, a female—whether she is a mother, a wife, a sister, a daughter, etc.—gets one of three shares, depending on her closeness to the deceased: Less than a male’s share. If she is a daughter, she will get half of the share of her brother, since he—unlike his sister—has to provide for the family and pay a dowry at the time of his marriage. More than a male’s share. For example, if a man leaves $24 000 and six sons, two brothers, a wife, and a mother. The wife will get one-eighth ($3000), the mother one-sixth ($4000), each of the sons will receive about $2 833 and the two brothers will not get anything. An equal share. This is in the case of siblings from the mother’s side (mentioned in verse 12 of this sûrah).
"Offspring” here means any number of children—male or female.
And the father will take the rest of the estate.
Although the existence of siblings reduces the mother’s share from one-third to one-sixth, siblings themselves do not receive a share of inheritance and the rest of the estate goes to the father.
Debts as well as any other financial obligations (such as funeral expenses, unfulfilled vows, or unpaid dowry) have to be repaid before the fulfilment of bequests, then the estate can be distributed among the heirs. A person can bequest up to one-third of their estate for charities as well as individuals who are not entitled to a share in inheritance.
You do not know who will benefit you by looking after you during your life or doing good deeds on your behalf after your death.
The principles of inheritance law are laid down in broad outline in the Qur-an; the precise details have been worked out on the basis of the Prophet's practice and that of his Companions, and by interpretation and analogy. Muslim jurists have collected a vast amount of learning on this subject, and this body of law is enough by itself to form the subject of life-long study. Here we shall deal only with the broad principles to be gathered from the Text, as interpreted by the Jurists. (1) The power of testamentary disposition extends over only one-third of the Property; the remaining two-thirds are distributed among heirs as laid down. (2) All distribution takes place after the legacies and debts (including funeral expenses) have first been paid. (3) Legacies cannot be left to any of the heirs included in the scheme of distribution; or it will amount to upsetting the shares and undue preference of one heir to another. (4) Generally, but not always, the male takes a share double that of a female in his own category.
At first sight, the Arabic words seem to mean: "if more than two daughters." But the alternative in the next clause is: "if only one daughter." Logically, therefore, the first clause must mean: "if daughters, two or more." This is the general interpretation, and is confirmed by the supplementary provision in iv. 176 at the end of the Sura, which should be read along with this.
This verse deals with the portions allotted to (a) children, and (b) parents. The next verse deals with the portions allotted to (c) husband or wife of the deceased, and (d) collaterals. The children's shares are fixed, but their amount will depend upon what goes to the parents. If both parents are living, and there are also children, both father and mother take a sixth each: if only one parent is living, he or she takes his or her sixth; and the rest goes to the children. If the parents are living, and there is no child or other heir, the mother gets a third (and the father the remaining two-thirds); if there are no children, but there are brothers or sisters (this is interpreted strictly in the plural), the mother has a sixth, and the father apparently the residue, as the father excludes collaterals. This is far from being an exhaustive statement, but it establishes the proposition that children and parents have always some share if they survive, but their shares are affected by the existence and number of the heirs in these categories.