Overall meaning :
Allah directs the faithful regarding their children’s inheritance after their death: A male inherits twice as much as a female does if they are the only heirs. If there are more than two daughters with no male heirs, the daughters’ share is two-thirds of the inheritance. But if there is one daughter only, her share is half the legacy. Each of the deceased’s parents inherits a sixth of the legacy if the deceased leaves behind one or more children, male or female. If, however, he leaves behind no children and the parents are the only heirs, the mother receives a third and the father has the rest of the estate. If he leaves behind full or half brothers and sisters along with his parents, the mother is entitled to a sixth of the legacy, and what remains is for the father. All these commands are to be put into effect after the deduction of any bequest the deceased may have made and any debt he may have incurred. Allah further stresses that people do not truly know which of their children or parents will benefit them more and help them attain their religious and worldly goals better; and that if the division of inheritance is left to their own discretion, this would definitely bring about considerable harm. These fixed shares, He asserts, are ordained by Him, for he is All-knowing, All-Wise.
Allah then explains the division of the spouses’ inheritance, stating that a husband inherits half the legacy his wife leaves behind if she has no children, regardless of whether they are male or female. But if she leaves children, then the husband is entitled to a quarter of her legacy, after payment of any legacy she may have bequeathed or any debt she may have owed. A wife inherits one quarter of her husband’s estate if he is childless. But If he leaves children, she is entitled to one-eighth of his estate, after payment of any legacy he may have bequeathed or any debt he may have incurred. If a man or a woman, He further explains, leaves behind neither children nor parents and has a brother or a sister on the mother’s side, each brother or sister in this case inherits one-sixth of the legacy. If they are more than one, they equally share a third of the estate, after payment of any legacy the deceased may have bequeathed or any debt he or she may have owed, without prejudice to the rights of the heirs. These are Allah’s laws that must be obeyed. He is All-knowing, All-Clement.
The Almighty stresses that the fixed shares He has ordained are His limits, which His servants must by no means violate, explaining that those who obey Him and His Messenger will be admitted into gardens beneath which rivers flow, to live there forever, and that will surely be the supreme achievement. As for those who disobey Allah and His Messenger and transgress Allah’s limits, He will admit them to hellfire, in which they will abide forever, and they will suffer a shameful punishment.