Reference for Bava Batra 217:5

ואימא שארו זה האב מלמד שהאב קודם לאחי האב יכול יקדים לאחין תלמוד לומר הקרוב קרוב קרוב קודם

[which implies,] he who is nearest takes the precedence'? — Since in respect of levirate marriages a son and a daughter have the same<span class="x" onmousemove="('comment',' Whether the dead man has left a son or a daughter, his widow is in either case exempt from levirate marriage; but his being survived by a father does not make any difference. ');">⁸</span> standing, a son and a daughter must have the same standing in the case also of inheritance.<span class="x" onmousemove="('comment',' A daughter, therefore, takes precedence over a father, ');">⁹</span>

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