Responsa for Bava Batra 273:14
דרש רב נחמן בר רב חסדא אתרוג זה נתון לך במתנה ואחריך לפלוני נטלו ראשון ויצא בו באנו למחלוקת רבי ורשב"ג
R. Nahman b. R. Hisda gave the following exposition. [If one said to another]. 'This ethrog<span class="x" onmousemove="('comment',' [H] a fruit of the citrus family used with the palm leaves, myrtle and willows on the Festival of Tabernacles. Cf. Lev. XXIII, 40. ');"><sup>37</sup></span> is given to you as a gift, and after you<span class="x" onmousemove="('comment',' I.e., after his death. ');"><sup>38</sup></span> [it shall be given] to X', [and] the first [recipient] took it and performed with it his duty,<span class="x" onmousemove="('comment',' Lit., 'and he went out (from his obligation) by it', i.e., he used it in the prescribed manner and recited the proper benediction. ');"><sup>39</sup></span>
Teshuvot Maharam
A. Since C did not marry before A's death, and since the money never came into C's possession, it never belonged to C, and A's widow is, therefore, entitled to collect her ketubah from that money. A widow is entitled to collect her ketubah from all bequests made causa mortis, and from all gifts that are not legally to be delivered to the donee (as in cases where the donor died before the stipulated date of delivery of the gift) but which must be so delivered for the reason that "it is a meritorious act to fulfill the expressed wishes of a dying person" (Gittin, 15a).
SOURCES: Pr. 966; Mord. B.B. 629.