mpt · CSS study notes
Inheritance (Mirath / Wirasat)
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Quick recall
- Calculate fixed shares before dividing the remainder.
- The 2:1 rule applies when sons and daughters share the residue together.
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Purpose
Islamic Law of Inheritance (Mirath / Wirasat) — frequently tested in CSS MPT (Islamiat/Pakistan Affairs) and sometimes in quant-style "divide the estate" word problems. Pairs with Zakat & Ushr as the other Islamic-finance topic.
Core Principles
- Estate is distributed only after funeral expenses, debts, and any valid will (max 1/3 of estate) are settled
- Two heir categories:
- Ashab-ul-Furud (Sharers) — get fixed Quranic shares
- Asaba (Residuaries) — get whatever remains after sharers are paid, usually male agnatic relatives
- General rule for children: when son(s) and daughter(s) both inherit as residuaries, son gets double the share of a daughter (ratio 2:1)
Fixed Quranic Shares (most-tested)
| Heir | Share | Condition |
|---|---|---|
| Husband | 1/2 | If no children/grandchildren |
| Husband | 1/4 | If children/grandchildren exist |
| Wife (or wives combined) | 1/4 | If no children/grandchildren |
| Wife (or wives combined) | 1/8 | If children/grandchildren exist |
| One daughter (only child, no son) | 1/2 | — |
| Two or more daughters (no son) | 2/3 (combined) | — |
| Daughter(s) with son(s) | Residuary, 2:1 (son:daughter) | — |
| Father | 1/6 | If deceased has children |
| Father | Residuary (Asaba) | If no children |
| Mother | 1/6 | If deceased has children, or 2+ siblings |
| Mother | 1/3 | If no children and fewer than 2 siblings |
| One full sister (no father/son/grandson) | 1/2 | — |
| Two+ full sisters (no father/son) | 2/3 (combined) | — |
Worked Examples
Example 1
Question: Distributable estate: Rs. 900,000. Heirs: wife, one son, one daughter. Calculate the stated shares.
Step 1: Calculate the wife's one-eighth fixed share.
Step 2: Find the residue.
Step 3: Split the residue in the ratio 2:1.
Step 4: Calculate the daughter's share.
Answer: Wife Rs. 112,500; son Rs. 525,000; daughter Rs. 262,500.
Example 2
Question: Distributable estate: Rs. 400,000. Husband and one daughter are named. Calculate their fixed shares.
Step 1: Calculate the husband's one-quarter share.
Step 2: Calculate the daughter's one-half fixed share.
Step 3: Identify the amount not yet allocated.
Answer: Fixed shares: husband Rs. 100,000; daughter Rs. 200,000. Rs. 100,000 remains; the final allocation requires the complete heir details and applicable inheritance rules.
Example 3
Question: Distributable estate: Rs. 600,000. Heirs: mother, father, one son. Calculate the stated shares.
Step 1: Calculate each parent's one-sixth share.
Step 2: Give the remaining amount to the son.
Answer: Mother Rs. 100,000; father Rs. 100,000; son Rs. 400,000.
Example 4
Question: Distributable estate: Rs. 240,000. Wife and two daughters, with no son, are named. Calculate their fixed shares.
Step 1: Calculate the wife's one-eighth share.
Step 2: Calculate the daughters' combined two-thirds share.
Step 3: Divide equally between the daughters.
Step 4: Identify the unallocated amount.
Answer: Fixed shares: wife Rs. 30,000; each daughter Rs. 80,000. Rs. 50,000 remains; the final allocation requires the complete heir details and applicable inheritance rules.
Drill
Try each question before opening its answer.
Question 1
Estate = Rs. 800,000. Heirs: husband, 1 son. Husband's share?
-
Show answer
Rs. 200,000 (1/4)
Question 2
Estate = Rs. 500,000. Heirs: wife (no children), no other heirs specified. Wife's fixed share?
-
Show answer
Rs. 125,000 (1/4)
Question 3
Estate = Rs. 300,000. Heirs: 1 son, 1 daughter, no spouse/parents. Split?
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Show answer
Son Rs. 200,000, Daughter Rs. 100,000 (2:1)
Question 4
Estate = Rs. 1,200,000. Heirs: mother, 3 siblings (no children of deceased). Mother's share?
-
Show answer
Rs. 200,000 (1/6, using the stated rule for two or more siblings)
Question 5
Estate = Rs. 160,000. Heirs: one daughter only (no son, no spouse). Her share?
-
Show answer
Rs. 80,000 as the fixed one-half share. Final allocation of the remainder requires complete heir details and the applicable rules.
Exam Tips
- CSS MPT typically tests the share fractions and conditions (MCQ-style: "what is the wife's share if there are children?") rather than full multi-heir estate division — memorize the table above cold
- Watch for the son:daughter 2:1 ratio — it's the most commonly tested calculation
- Distinguish Ushr (agricultural tax, 5%/10%) and Zakat (2.5% on savings) from Mirath/Wirasat (inheritance shares) — these get mixed up in MCQs
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