Example of Inheritance Calculation: Wife, Mother, Father, and Children

Why This Example Is Often Needed

When a father passes away, there are almost always two questions that arise at the same time: what happens to his wife and children, and what is the position of the deceased's surviving parents. This combination of heirs is very common, but is rarely explained with figures that can actually be followed.

This article presents one complete calculation example: a father passes away and leaves behind a wife, mother, father, and children. It is general information in nature, not a fatwa or legal advice. For real cases, still consult the Religious Court (Pengadilan Agama), a notary/PPAT, or a ustadz you trust.

Step Before Calculating: Clean the Assets First

Inheritance figures must not be calculated from all visible assets. There is an order that needs to be carried out first:

1. Separate the joint property (gono-gini) between the deceased and their spouse. The surviving spouse's share is not inheritance.
2. Settle the deceased's debts, including debts not yet due if any.
3. Deduct funeral expenses that are reasonable.
4. Execute the will (wasiat), maximum one-third of the assets, and it must not be directed to an heir who already has a share.

After all that, what remains is the inheritance assets to be divided among the heirs. In our example, we assume this net remainder is Rp1,200,000,000.

Who Is Entitled and How Much Is Their Share

In this example, the heirs are the wife, the deceased's mother, the deceased's father, and three children (two boys, one girl). Because there are children, the following provisions apply:

• Wife receives 1/8, because the deceased left children (An-Nisa 4:12). If there is more than one wife, that 1/8 share is divided together among them.
• Mother receives 1/6, because there are children (An-Nisa 4:11).
• Father receives 1/6, because there are children (An-Nisa 4:11).
• Children receive the residue of the assets, with the ratio of sons to daughters being 2:1 (An-Nisa 4:11).

It should be noted: the mother here is the deceased's biological mother, not the mother-in-law. Likewise, the father here is the deceased's biological father. Both still receive a share even though the deceased was already married.

Complete Calculation Example

Mr. Hendra passed away. He left behind his wife (Mrs. Sari), mother (Mrs. Rahma), father (Mr. Yusuf), and three children: Rizky and Fajar (boys) and Nabila (girl). The net inheritance assets after debts, funeral expenses, and will are Rp1,200,000,000.

First step, add up the fixed shares: 1/8 + 1/6 + 1/6. With denominator 24, the result is 3/24 + 4/24 + 4/24 = 11/24. The remainder for the children is 13/24.

Second step, divide that remainder with a ratio of 2:1. Two sons and one daughter means 2 + 2 + 1 = 5 shares. So each share is worth 13/120 of the inheritance assets.

The total is exactly used up, with no shortfall or excess. This is the sign of a correct inheritance calculation: the total of the shares always equals the total inheritance assets.

Frequently Asked Notes

• The deceased's full siblings do not receive a share. Children and father block (hijab) full siblings. This is also in line with religious court practice.
• Mother receives 1/6, not 1/3. Because the deceased left children, the mother's share decreases to 1/6. Special cases such as gharrawain only apply to certain combinations and should be examined separately.
• If one of the children died earlier and left descendants, the grandchild can become a substitute heir according to Article 185 of KHI, and their share is divided 2:1 according to gender.
• If the father or mother dies after the deceased but before the assets are divided, their share passes to their own heirs (munasakhah) and needs to be calculated separately.
• Grounds for exclusion from inheritance are limited only to Article 173 of KHI, for example an heir proven to have killed or seriously harmed the testator. Being of a different religion makes a person ineligible as an heir (Article 171).

Practical Next Steps

1. Collect complete data: death certificate, family card, marriage certificate, and a list of assets along with the deceased's debts.
2. Calculate joint property first, then clear debts, funeral expenses, and will.
3. Compile a list of heirs who are still alive at the time of distribution, including those living out of town.
4. Calculate each person's share, then check that the total is exactly 100 percent.
5. Document the family deliberation results in writing, and if necessary submit a determination of heirs to the Religious Court.

If the list of heirs is quite large, IndoWaris can help draw the family tree and calculate each heir's share automatically, so the results can be rechecked together with the family before being agreed upon.