Kesubos 9:2-3

Kesubos 9:2

Let’s say that a man dies and he leaves behind a wife, a creditor and some heirs, and he has money that he deposited with or lent to a third party. Rabbi Tarfon says the money is given to the one least able to collect. Rabbi Akiva says that we don’t make such decisions so subjectively and the money goes to the heirs. The reason for this is because the widow and the creditor would have to take an oath that they were not yet paid but the heirs require no such oath.

Kesubos 9:3

If the man who died left harvested produce, whoever claims it first acquires it. If his widow collected more than her kesubah was worth, or if the creditor collected more than he was owed, Rabbi Tarfon says the surplus is given to the one least able to collect. Rabbi Akiva says that we don’t make such decisions so subjectively and the money goes to the heirs because everyone would have to take an oath except for the heirs.