Baba Basra 8:1-2

Baba Basra 8:1

Some relatives both inherit and bequeath to one another, some only inherit, some only bequeath, and some do neither. The following both inherit and bequeath: father to sons, and vice versa; and brothers with the same father. A man inherits from his mother, a husband inherits from his wife, and one’s sisters' sons inherit from him but these do not bequeath. A woman bequeaths to her sons and her husband, and maternal uncles bequeath to their nephews, but these do not inherit. Brothers who share only the same mother neither inherit nor bequeath to one another.

Baba Basra 8:2

The order of inheritance follows. The Torah tells us, “If a man dies without a son, his inheritance is transferred to his daughter” (Numbers 27:8).  We see that the deceased’s son precedes his daughter, and the son’s offspring precede the daughter. The deceased’s daughter precedes his surviving brothers, and the daughter’s offspring precede the brothers. The deceased’s brothers precede his father's brothers, and the brothers’ offspring precede the father's brothers. This general principle is that if someone takes precedence in inheritance, that person’s offspring also take precedence. The deceased’s father precedes all of his own offspring (i.e., the deceased’s brothers).