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त्रयाणामुदकं कार्यं त्रिषु पिण्डः प्रवर्तते । चतुर्थः सम्प्रदातैषां पञ्चमो नोपपद्यते ॥ १८६ ॥
To three (ancestors) water must be offered, to three the funeral cake is given, the fourth (descendant is) the giver of these (oblations), the fifth has no connection (with them).
english translation
अनन्तरः सपिण्डाद् यस्तस्य तस्य धनं भवेत् । अत ऊर्ध्वं सकुल्यः स्यादाचार्यः शिष्य एव वा ॥ १८७ ॥
Always to that (relative within three degrees) who is nearest to the (deceased) Sapinda the estate shall belong; afterwards a Sakulya shall be (the heir, then) the spiritual teacher or the pupil.
english translation
सर्वेषामप्यभावे तु ब्राह्मणा रिक्थभागिनः । त्रैविद्याः शुचयो दान्तास्तथा धर्मो न हीयते ॥ १८८ ॥
But on failure of all (heirs) Brahmanas (shall) share the estate, (who are) versed the in the three Vedas, pure and self-controlled; thus the law is not violated.
english translation
अहार्यं ब्राह्मणद्रव्यं राज्ञा नित्यमिति स्थितिः । इतरेषां तु वर्णानां सर्वाभावे हरेन्नृपः ॥ १८९ ॥
The property of a Brahmana must never be taken by the king, that is a settled rule; but (the property of men) of other castes the king may take on failure of all (heirs).
english translation
संस्थितस्यानपत्यस्य सगोत्रात् पुत्रमाहरेत् । तत्र यद् रिक्थजातं स्यात् तत् तस्मिन् प्रतिपादयेत् ॥ १९० ॥
(If the widow) of (a man) who died without leaving issue, raises up to him a son by a member of the family (Sagotra), she shall deliver to that (son) the whole property which belonged to the (deceased).
english translation