[ Abdullah Yusuf Ali ]
In what your wives leave, your share is a half, if they leave no child; but if they leave a child, ye get a fourth; after payment of legacies and debts. In what ye leave, their share is a fourth, if ye leave no child; but if ye leave a child, they get an eighth; after payment of legacies and debts. If the man or woman whose inheritance is in question, has left neither ascendants nor descendants, but has left a brother or a sister, each one of the two gets a sixth; but if more than two, they share in a third; after payment of legacies and debts; so that no loss is caused (to any one). Thus is it ordained by Allah. and Allah is All-knowing, Most Forbearing.
[ Saheeh International ]
And for you is half of what your wives leave if they have no child. But if they have a child, for you is one fourth of what they leave, after any bequest they [may have] made or debt. And for the wives is one fourth if you leave no child. But if you leave a child, then for them is an eighth of what you leave, after any bequest you [may have] made or debt. And if a man or woman leaves neither ascendants nor descendants but has a brother or a sister, then for each one of them is a sixth. But if they are more than two, they share a third, after any bequest which was made or debt, as long as there is no detriment [caused]. [This is] an ordinance from Allah, and Allah is Knowing and Forbearing.
519 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 windows than one, their collective share is a fourth or an eighth as the case may be: inter se they divide equally.
520 The word in Arabic is kalalah, 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 Umar wished that the Messenger had defined than in his lifetime, the other two being khilafah, 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.
521 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 Surah. The uterine brother or sister, if only one survives, takes a sixth, if more than one survives, 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.
522 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.