For the source text click/tap here: Bava Bayta 113
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The Mishna listed the sons of a woman’s sister as ones who receive inheritance, but do not give inheritance. The Gemora cites a braisa that explains that only the sons are listed, but not daughters, to teach us that the sons preempt any daughters. Therefore, if a woman dies, and her sister has sons and daughters, only the sons receive the inheritance. Rav Shmuel bar Rav Yitzchak explains that the verses that list the heirs are all joined with the letter vav – and (e.g., v’yarash osa – and he inherits it), to teach us that just as at the first degree of inheritance (children), sons preempt daughters, so in all degree of inheritance (e.g., siblings and their offspring), sons preempt daughters.
We explore the issue of women’s inheritance comparing Numbers and Deuteronomy and also looking at the Islamic law.