Commentary for Ketubot 130:4
אמר אביי נקטינן מותר בלאות אלמנה ליורשיו התם הוא דלא תתגני באפיה הכא תתגני ותתגני:
Abaye stated: We have a tradition that the surplus of the worn out clothes of a widow belongs to her husband’s heirs. For the reason in the former case is that she shall not become repulsive to her husband but in this case let her be ever so repulsive.
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