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This refers to bequests and fictitious debts meant to deprive the heirs of their legal shares. According to several authentic Traditions, the Prophet forbade, in cases where there are legal heirs, the making of bequests to other persons in excess of one-third of one's estate (Bukhari and Muslim). If, however, there are no near of kin legally entitled to a share of the inheritance, the testator is free to bequeath his fortune in any way he desires.
Lit., "they".
Lit., "more than that". According to most of the classical commentators, this passage refers to half-brothers and half-sisters. The inheritance of full brothers and sisters is dealt with at the end of this surah (verse {176}).
If there are two or more brothers and sisters from the mother’s side, they share one-third equally—the female will receive the same share of the male.
Harming the heirs includes giving away more than one-third of the estate as a bequest.
The husband takes a half of his deceased wife's property if she leaves no child, the rest going to residuaries; if she leaves a child, the husband gets only a fourth. Following the rule that the female share is generally half the male share, the widow gets a fourth of her deceased husband's property, if he leaves no children, and an eighth if he leaves children. If there are more widows than one, their collective share is a fourth or an eighth as the case may be; inter se they divide equally.
The word in Arabic is kalalat, which is so construed usually. But it was nowhere defined authoritatively in the lifetime of the Messenger. This was one of the three terms about which Hadhrat Umar wished that the Messenger had defined them in his lifetime, the other two being the share of grandfather, and riba (usury). On the accepted definition, we are concerned with the inheritance of a person who has left no descendant or ascendant (however distant), but only collaterals, with or without a widow or widower. If there is a widow or widower surviving, she or he takes the share as already defined, before the collaterals come in.
A "brother or sister" is here interpreted to mean a uterine brother or sister, i.e., a brother or sister by the same mother but not by the same father, as the case of full brothers and sisters or brothers and sisters by the same father but different mothers is understood to be dealt with later, in the last verse of this Sura. The uterine brother or sister, if only one survives, takes a sixth; if more than one survive, they take a third collectively, and divide among themselves; this on the supposition that there are no descendants or ascendants, however remote. There may, however, be a widow or widower surviving: she or he takes her or his share, as already specified. The shares of collaterals generally are calculated on a complicated system which cannot be described in a brief note. For these, and the rules about Residuaries ('Asaba) reference should be made to special legal treatises.
Debts (in which funeral expenses take first rank) and legacies are the first charge on the estate of a deceased person, before distribution takes place. But equity and fair dealing should be observed in all matters, so that no one's interests are prejudiced. Thus funeral expenses should be reasonable; debts must be genuine and not reckless debts; and the shares must be calculated with fairness. A) Cf. xliv. 57, n. 4733.