Commentary for Bava Batra 228:4

אמר רבי יוחנן משום רבי יהודה בן ר' שמעון דבר תורה האב יורש את בנו ואשה יורשת את בנה שנאמר מטות מקיש מטה האם למטה האב מה מטה האב אב יורש את בנו אף מטה האם אשה יורשת את בנה

this: That [the transmission of the estate of] a woman [to] her son is [to be] in the same manner as [the transmission of the estate] of a woman [to] her husband. As [in the case of the transmission of the estate of a] wife [to] her husband, the husband is not heir to his wife in the grave,<span class="x" onmousemove="('comment',' A wife in the grave does not inherit from her father (whom she predeceased), to transmit the inheritance to her husband. Cf. supra 113a, 'a husband does not receive as heir the prospective estate of his wife as he does that which was already in her possession. ');">¹⁰</span> so [in the case of the transmission of the estate of] a woman [to] her son, the son in the grave does not inherit from his mother to transmit [the inheritance] to [his] brothers on his father's side.<span class="x" onmousemove="('comment',' Brothers born not from the same mother, but from the same father only. As to the 'mother's brothers' in the same clause, this is repeated incidentally to the preceding two. ');">¹¹</span> R. Johanan said in the name of R. Judah son of R. Simeon: [It is] the word of the Torah [that] a father is heir to his son and [that] a woman is heir to her son, for it is said, tribes,<span class="x" onmousemove="('comment',' Num. XXXVI, 9. Cf. ibid 8. ');">¹²</span> [which implies that] the tribe of the mother is compared to the tribe of the father; as [in the case of] the father's tribe a father is heir to his son, so [in the case of] the mother's tribe, a woman is heir to her son.

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