ज्येष्ठेन जातमात्रेण पुत्री भवति मानवः । पितॄणामनृणश्चैव स तस्मात् सर्वमर्हति ॥ १०६ ॥
Immediately on the birth of his first-born a man is (called) the father of a son and is freed from the debt to the manes; that (son), therefore, is worthy (to receive) the whole estate.
english translation