Chasidut for Bava Batra 233:3
ר' יונתן אומר לבאי הארץ נתחלקה הארץ שנאמר לאלה תחלק הארץ בנחלה אלא מה אני מקיים לשמות מטות אבותם ינחלו משונה נחלה זו מכל נחלות שבעולם שכל נחלות שבעולם חיין יורשין מתים וכאן מתים יורשין חיין
the land shall be divided for an inheritance,<span class="x" onmousemove="('comment',' Ibid. 53. ');"><sup>6</sup></span> he applied? — Unto these, [means] 'like these',<span class="x" onmousemove="('comment',' Referring to those that were numbered (ibid. 51), who were twenty years of age and upward. ');"><sup>7</sup></span> excluding the minors.<span class="x" onmousemove="('comment',' Under twenty. Only those who were at least twenty years of age at the Exodus were included in the number of those to whom the land was divided. Any one under twenty, when leaving Egypt, could only take the share of his father in part or in full according to whether he had brothers or not. ');"><sup>8</sup></span>
Kedushat Levi
Since the generation who left Egypt as adults did not get to the land of Israel, only their sons, it follows that the parents did not achieve their שלימות, “maturity” until their sons had made the Land of Israel their ancestral heritage. This is the meaning of “the dead inherited the living.”
This statement in the Talmud about the dead inheriting the living, also explains another statement in the Talmud Sanhedrin 104, according to which a son [while alive Ed.] can confer spiritual merits on his [deceased] father, whereas his deceased father cannot confer merits on his surviving son. The Talmud bases this on the example of the second generation of the Israelites bestowing merits on their fathers after they carried out the task set by G’d for this people of settling in the Holy land and observing the Torah there. Avraham after his death, or Yitzchok, after his death, could not confer merits on their respective sons that these had not acquired during their respective lifetimes.