What is the implication when one attributes inheritance to oneself versus the deceased?

Primary text

If one states, 'In my inheritance from my father,' and explains it as a gift, it is accepted. When inheritance is attributed to the deceased father, it implies what he left behind, necessitating the fulfillment of the admitted obligation from that estate. If the inheritance is attributed to the speaker himself, it means what he inherited and which has transferred to his possession, and thus it is not necessarily construed as an obligation. If the speaker attributes a portion of it to someone else, the apparent meaning is that he has granted that person a portion of his wealth.