Manusmriti

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अनन्तरः सपिण्डाद् यस्तस्य तस्य धनं भवेत् । अत ऊर्ध्वं सकुल्यः स्यादाचार्यः शिष्य एव वा ॥ १८७ ॥

sanskrit

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

anantaraH sapiNDAd yastasya tasya dhanaM bhavet | ata UrdhvaM sakulyaH syAdAcAryaH ziSya eva vA || 187 ||

hk transliteration by Sanscript