Quoting%20commentary for Ketubot 166:15

מאי הלכה כרבן שמעון בן גמליאל ולא מטעמיה אילימא הלכה כרשב"ג דאמר אם מתה יירשנה ולאו מטעמיה דאילו רשב"ג סבר מתנה על מה שכתוב בתורה תנאו בטל ורב סבר תנאו קיים וקסבר ירושת הבעל דרבנן וחכמים עשו חיזוק לדבריהם יותר משל תורה

What is meant by “the halakhah is in agreement with R. Shimon b. Gamaliel but not because of the reason he gave” If it be suggested: “The halakhah is in agreement with the ruling of R. Shimon b. Gamaliel” who said, “when she dies, he inherits her” “but not because of the reason he gave” for whereas R. Shimon b. Gamaliel holds that if one makes a condition which is contrary to what is written in the Torah, his condition is null and void, whereas Rav holds that such a condition is valid but he holds that a husband’s right of inheritance is of rabbinic origin and the sages strengthened their enactments to be greater than those in the Torah.

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