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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:
    1. Ashab-ul-Furud (Sharers) — get fixed Quranic shares
    2. 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)

HeirShareCondition
Husband1/2If no children/grandchildren
Husband1/4If children/grandchildren exist
Wife (or wives combined)1/4If no children/grandchildren
Wife (or wives combined)1/8If 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)—
Father1/6If deceased has children
FatherResiduary (Asaba)If no children
Mother1/6If deceased has children, or 2+ siblings
Mother1/3If 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.

18×900000=112500\frac{1}{8}\times900000=112500

Step 2: Find the residue.

900000−112500=787500900000-112500=787500

Step 3: Split the residue in the ratio 2:1.

Son=23(787500)=525000\text{Son}=\frac{2}{3}(787500)=525000

Step 4: Calculate the daughter's share.

Daughter=13(787500)=262500\text{Daughter}=\frac{1}{3}(787500)=262500

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.

14×400000=100000\frac{1}{4}\times400000=100000

Step 2: Calculate the daughter's one-half fixed share.

12×400000=200000\frac{1}{2}\times400000=200000

Step 3: Identify the amount not yet allocated.

400000−100000−200000=100000400000-100000-200000=100000

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.

16×600000=100000\frac{1}{6}\times600000=100000

Step 2: Give the remaining amount to the son.

600000−100000−100000=400000600000-100000-100000=400000

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.

18×240000=30000\frac{1}{8}\times240000=30000

Step 2: Calculate the daughters' combined two-thirds share.

23×240000=160000\frac{2}{3}\times240000=160000

Step 3: Divide equally between the daughters.

1600002=80000\frac{160000}{2}=80000

Step 4: Identify the unallocated amount.

240000−30000−160000=50000240000-30000-160000=50000

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?

  • 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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