Example of Inheritance Calculation: Deceased Husband, Wife, Son, and Daughter

The Case Discussed

Mr. Ahmad (fictitious name) passed away. He left behind a wife, Mrs. Siti, a son named Rizky, and a daughter named Nabila. After debts, funeral expenses, and a valid will were settled, the net estate ready for distribution is Rp240,000,000.

This case often arises in Indonesian Muslim families. The following discussion is a general overview based on the Qur'an An-Nisa 4:11 and 4:12 as well as Book II of the Compilation of Islamic Law (KHI). This is not a fatwa or legal advice. If there are other heirs, joint marital property that has not yet been separated, or disputes, the result may differ and should be consulted with the Religious Court, a notary/PPAT, or a trusted ustadz.

Basis of Distribution: Wife 1/8 and Children 2:1

In An-Nisa 4:11, Allah regulates the shares of sons and daughters in a 2:1 ratio. In An-Nisa 4:12, the wife receives 1/4 if there are no children, and 1/8 if there are children. Book II of KHI follows this principle.

Because Mr. Ahmad left children, Mrs. Siti receives 1/8. If Mr. Ahmad had more than one wife, that 1/8 share is divided jointly among the wives. Rizky and Nabila do not each receive a fixed number; they receive the remainder after the wife's share, in a 2:1 ratio.

Mr. Ahmad's siblings do not receive a share in this case because there are children. In Islamic inheritance law, children exclude or block siblings from the inheritance.

Calculation Steps

1. Ensure the net estate: inheritance assets minus debts, funeral expenses, and a valid will. In this example the net estate is Rp240,000,000.
2. Calculate the wife's share: 1/8 x Rp240,000,000 = Rp30,000,000.
3. Calculate the remainder for the children: Rp240,000,000 - Rp30,000,000 = Rp210,000,000.
4. Divide the remainder in a 2:1 ratio. Total parts = 2 + 1 = 3. Rizky's share = 2/3 x Rp210,000,000 = Rp140,000,000. Nabila's share = 1/3 x Rp210,000,000 = Rp70,000,000.
5. Check the total: Rp30,000,000 + Rp140,000,000 + Rp70,000,000 = Rp240,000,000.

Why the Result Is So

The wife's share is fixed, namely 1/8 because of the presence of children. After that share is set aside, the remainder of the estate belongs to the children. Because there is a son and a daughter, the remainder is divided 2:1, not equally.

If there were only one daughter without a son, her share would be 1/2. If there are two or more daughters without a son, their share is 2/3 divided jointly. However, in Mr. Ahmad's case, there is a son, so the 2:1 ratio applies.

If there are more children, the method remains the same: calculate the wife's share first, then divide the remainder among all children with a ratio of two parts for each son and one part for each daughter. If there is a father, mother, or other heirs, the calculation changes and needs to be rechecked.

Common Mistakes to Avoid

• Distributing the gross estate, even though debts, funeral expenses, and a valid will must be settled first.
• Giving the wife 1/4, even though because there are children her share is 1/8.
• Assuming siblings still receive a share even though there are children.
• Forgetting that the wife's 1/8 share is divided jointly if there is more than one wife.
• Dividing the children's remainder without first calculating the wife's share.
• Not recording the distribution agreement in writing, which causes disputes in the future.

Practical Next Steps

Start by collecting family documents, the death certificate, a list of assets, and a list of debts. Arrange the heirs' family tree neatly, then calculate each person's share. Hold a family deliberation openly, and put the agreement in writing. For complicated cases, consult the Religious Court, a notary/PPAT, or an ustadz who understands faraid.

IndoWaris can help draw the family tree and calculate inheritance shares transparently, so the family has an initial picture before deliberating. Keep in mind that this article is general information, not a fatwa or legal advice.