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).
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.
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.
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).
(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).