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وَلَكُمْ نِصْفُ مَا تَرَكَ أَزْوَٰجُكُمْ إِنْ لَّمْ يَكُنْ لَّهُنَّ وَلَدٌ فَإِن كَانَ لَهُنَّ وَلَدٌ فَلَكُمُ ٱلرُّبُعُ مِمَّا تَرَكْنَ مِن بَعْدِ وَصِيَّةٍ يُوصِينَ بِهَآ أَوْ دَيْنٍ وَلَهُنَّ ٱلرُّبُعُ مِمَّا تَرَكْتُمْ إِن لَّمْ يَكُنْ لَّكُمْ وَلَدٌ فَإِن كَانَ لَكُمْ وَلَدٌ فَلَهُنَّ ٱلثُّمُنُ مِمَّا تَرَكْتُم مِّن بَعْدِ وَصِيَّةٍ تُوصُونَ بِهَآ أَوْ دَيْنٍ وَإِن كَانَ رَجُلٌ يُورَثُ كَلَٰلَةً أَو ٱمْرَأَةٌ وَلَهُ أَخٌ أَوْ أُخْتٌ فَلِكُلِّ وَاحِدٍ مِّنْهُمَا ٱلسُّدُسُ فَإِن كَانُوۤاْ أَكْثَرَ مِن ذٰلِكَ فَهُمْ شُرَكَآءُ فِي ٱلثُّلُثِ مِن بَعْدِ وَصِيَّةٍ يُوصَىٰ بِهَآ أَوْ دَيْنٍ غَيْرَ مُضَآرٍّ وَصِيَّةً مِّنَ ٱللَّهِ وَٱللَّهُ عَلِيمٌ حَلِيمٌ
١٢
-An-Nisâ’ ( النساء )

Al Qushairi Tafsir

[4:12] And for you a half of what your wives leave, if they have no children; but if they have children, then for you a fourth of what they leave, after any bequest they may bequeath, or any debt: a fourth of what you leave, if you have no children; but if you have children, then for them an eighth of what you leave, after any bequest you may bequeath, or any debt. If it be a man leaving an inheritance and not having a direct heir, or it be a woman, but it be that such, has a brother or a sister, then to each of the two a sixth; but if they be more than that, then they share a third after any bequest to be bequeathed or any debt without prejudice; a charge from God. God is Knowing, Forbearing.
The allusion in establishing inheritance for relatives by blood and marriage is that the relative is sorrowful when the individual dies so God compensates the heir for what he endures and alleviates his heart from the ache with the inherited wealth. Thus His way (s) is to compensate for the suffering of the injured, a generosity from Him, not an obligation upon Him, as some people imagine. All those who were closest by blood or strongest by marital tie to the deceased are the most entitled to his inheritance. With regards to its meaning, they have recited:
One does not pass the night
in the aftermath of leaving
enveloped in the desire to give -
except a youth still besotted.