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I.e., about the laws of inheritance mentioned in the next sentence. Regarding the meaning of istifta' ("a request for enlightenment about a [particular] law"), see note [145] of this surah. The seemingly abrupt transition from the preceding passages - dealing with questions of theology - to this one is in accord with the Qur'anic principle of deliberately interweaving moral exhortation with practical legislation: and this in pursuance of the teaching that man's life - spiritual and physical, individual and social - is one integral whole, and therefore requires simultaneous consideration of all its aspects if the concept of "the good life" is to be realized. The above verse completes the series of inheritance laws dealt with early in this surah.
Lit., "brethren (ikhwah), men and women". It is to be noted that the expression ikhwah comprises either brothers, or sisters, or brothers and sisters.
This verse is placed at the end of the sûrah and not with similar verses at the beginning to connect the end of this sûrah with the next one or, according to Al-Fakhr Ar-Râzi, either to tie the end of the sûrah with its beginning for emphasis, as found in 20:2 and 124 as well as 23:1 and 117, or to emphasize Allah’s knowledge, just like the first verse emphasizes His power.
This verse supplements the rule of inheritance of the estate of a deceased person who has left as heir neither a descendant nor an ascendant. We shall call such a person A, who may be either a male or a female. In iv. 12 (second half), A's case was considered where he had left uterine brothers or sisters. Here A's case is considered where he has left brothers and or sisters by the father's side, whether the mother was the same or not. "Brothers" and "sisters" in this verse must be construed to be such brothers and sisters. For the sake of clearness, I have expanded the terse language of the original in the translation. Let me explain it more concretely in this note. A, and "brother" and "sister" being strictly defined as above, we proceed to consider how A's inheritance would be divided. If A left a widow or widower, the widow's or widower's share would first be calculated as in the first half of iv. 12; if A left no spouse, this calculation would not be necessary. Then if A left a single "sister," she would have a half share, the remaining half (in so for as it, or a part of it, does not fall to a spouse, if any) going to remoter heirs: if a single "brother," he would have the whole (subject to the spouse's right if there is a spouse); if more than one "brother," they divide the whole (subject to etc.). If A left two or more "sisters," they get between them two-thirds, subject to the spouse's right, if any. If A left a "brother" and "sister," or "brothers" and "sisters," they divide on the basis that each "brother's" share is twice that of the "sister" (subject to, etc.). In all cases debts, funeral expenses, and legacies (to the amount allowed) have priority as in n. 522.