22
In case the deceased leaves behind children, his wife or wives will be entitled to only one-eighth of the inheritance, and if he dies childless, she or they will he entitled to one-fourth of the whole and this one-fourth or one-eighth will be divided equally among all of them.
23
If there he any other heir, he shall get share out of the remaining 5/6 or 2/3, as the case may be; otherwise the deceased will have the right to make his will about the whole of the remaining 5/6 or 2/3.All the commentators are agreed that in this verse brothers and sisters refer to half-brothers and half-sisters from the side of the mother alone. The rule of inheritance about real brothers and real sisters and half-brothers and half-sisters from the side of the father is given at the end of the Surah.
24
The will shall be considered as injurious if it affects adversely the rights of the lawful heirs and the debt will be injurious if the testator acknowledges a debt which he has not actually taken or plays some trick to deprive the rightful heirs of their due shares. Such a thing has been declared as one of the most heinous sins according to a Tradition. Another Tradition of the Holy Prophet says, "There may be a person, who, throughout his whole life, does deeds that deserve Paradise, but who on the eve of his death makes an injurious will and thus in the end he does an act that deserves Hell." Though such an injury is a heinous sin in any case, the warning has specially been given about it in connection with a person who has neither children nor parents to inherit his property. This is because such a one is more prone to squander his property in order to deprive comparatively distant relatives.
25
The attribute of Allah that He is All-Knowing, has been mentioned here for two reasons. First, it is to warn the people that none can escape the consequences of a breach of His Law, for, He has knowledge of everything. Second, it is to convince people that the shares of inheritance appointed by Allah are absolutely right, for Allah knows better than they in what lies their good. The other attribute that He is Lenient has been mentioned to show that the Laws of .Allah are not harsh but are so lenient that they do not put the people to hardship.
25a
This stern warning has been given to save people from the eternal torture of Hell, which they will suffer if they change the law of inheritance or break other legal limits prescribed by Allah in His Book. It is a pity that in spite of this stern warning the Muslims changed and broke the Law of Allah with the same impudence as shown by the Jews. The transgressions against this law of inheritance are an open rebellion against Allah. They deprive women of their share of inheritance; they discard the Law of Allah and adopt the Law of primo-geniture or of joint family system instead: whenever it suits their whims and interests they make the share of the male and the female equal in order to rectify the Law of Allah. The latest rebellion against the Law is that some Muslim States have followed the West and imposed "Death Duties" which implies that the State is also an heir whom Allah had forgotten to mention. As a matter of fact, the state is entitled to an inheritance only if the deceased leaves behind an unclaimed property or himself allots a portion of it to the state by his will.