Reference for Bava Batra 318:5
בעו מיניה מרב ששת בן מהו שיירש את אמו בקבר להנחיל לאחין מן האב אמר להו רב ששת תניתוה האב שנשבה ומת בנו במדינה ובן שנשבה ומת אביו במדינה יורשי האב ויורשי הבן יחלוקו
— No; [by] 'the heirs of the father','his brothers'<span class="x" onmousemove="('comment',' The brothers of the son that was killed, who are, of course, the sons of the father that was killed whose entire estate they inherit, in the case where their brother died first and afterwards their father. ');"><sup>9</sup></span> [are meant; and by] 'those whose heir he is' the 'brothers of his father'<span class="x" onmousemove="('comment',' The uncles of the son that was killed. The Mishnah, in the second case, refers to an uncle and a nephew upon whom a house collapsed. If the nephew died first, the brothers of the uncle (the 'heirs of the father' who is one of the brothers of the uncle) are entitled to the entire estate. If, however, the uncle died first, the nephew is entitled as the heir of his father (one of the brothers) to share the estate with them. ');"><sup>10</sup></span>