Example of Inheritance Calculation: A Husband Passes Away Leaving a Wife and Children
Two examples of Islamic inheritance calculations with figures that add up exactly: wife, mother, sons, and daughters, complete with the basis for each share and the rupiah details.
Why Calculation Examples Need to Be Studied
In Islamic inheritance, the share of each heir has been established by the Qur'an, specifically An-Nisa 4:11, 4:12, and 4:176, then elaborated in Book II of the Compilation of Islamic Law (KHI) Articles 171–214. Because the figures are fixed, many people assume it is enough to divide equally. In fact, a small error in the denominator, in the status of an heir, or in the assets counted can cause one party to receive far more and another party to feel wronged.
This article presents two calculation examples whose figures truly add up exactly, so that you can check the calculation results yourself. It is general information in nature, not a fatwa or legal advice.
Before Calculating: Determine the Net Estate (Tarikah)
What is divided is not the entire inheritance, but the tarikah, namely the assets remaining after the following obligations are settled in order:
- Reasonable costs of handling the deceased's body.
- The deceased's debts, including debts to family, hospital, bank, or tax.
- Bequest (wasiyat), at most one-third of the assets after debts. A bequest to an heir themselves in principle requires the approval of the other heirs.
Joint property (gono-gini) must also be separated first. The surviving spouse's share of the joint property is not inherited assets, so it is not divided among the heirs.
Example 1: Wife, Two Sons, and One Daughter
Mr. Hasan passed away. After the costs of handling the body, debts, and bequest were settled, his net estate was Rp400 million. His heirs: Mrs. Hasan (wife), Rizki and Fajar (two sons), and Salma (daughter).
The wife receives 1/8 because the deceased had children (An-Nisa 4:12). The remainder of the assets belongs to the children as residuary heirs (ashabah) in a 2:1 ratio between sons and daughters. We make the denominator 8 uniform as 40: the wife 5/40, the remainder 35/40 divided into five parts (2+2+1), so that each part is worth 7/40.
| Heir | Basis of share | Share | Rupiah |
|---|---|---|---|
| Mrs. Hasan (wife) | 1/8, because there are children | 5/40 | 50,000,000 |
| Rizki (son) | Residuary heir (ashabah), 2:1 | 14/40 | 140,000,000 |
| Fajar (son) | Residuary heir (ashabah), 2:1 | 14/40 | 140,000,000 |
| Salma (daughter) | Residuary heir (ashabah), 2:1 | 7/40 | 70,000,000 |
| Total | 40/40 | 400,000,000 |
Check: 5 + 14 + 14 + 7 = 40. The rupiah total is exactly Rp400 million, with no remainder.
Example 2: If the Deceased's Mother Is Still Alive
Mr. Yusuf passed away with a tarikah of Rp480 million. His heirs: wife, mother, and two sons (Adit and Bayu).
The wife still receives 1/8 because there are children. The mother receives 1/6 because the deceased had children; if there were no children and no two or more siblings, the mother would receive 1/3. The remainder of the assets belongs to the two sons.
With a denominator of 24, the wife 3/24 and the mother 4/24, so the remainder 17/24 cannot be divided equally between two children. The denominator is raised to 48: the wife 6/48, the mother 8/48, and the remainder 34/48 divided by two, namely 17/48 for each child.
| Heir | Share | Rupiah |
|---|---|---|
| Wife | 6/48 | 60,000,000 |
| Mother | 8/48 | 80,000,000 |
| Adit (son) | 17/48 | 170,000,000 |
| Bayu (son) | 17/48 | 170,000,000 |
| Total | 48/48 | 480,000,000 |
Check: 6 + 8 + 17 + 17 = 48. Exact, with no excess or shortfall.
Mistakes That Often Occur
- Dividing the gross estate, whereas the costs of handling the body, debts, and bequest must be settled first.
- Forgetting to separate joint property, so that the surviving spouse's share is included in the division.
- Assuming all children's shares are equal, whereas sons and daughters are in a 2:1 ratio.
- Counting grandchildren as if they automatically replace their parents. According to Article 185 KHI, a substitute heir receives the share of the parent who died earlier, then it is divided 2:1 according to sex, and its implementation may differ according to the consideration of the Religious Court.
- Including heirs who are actually blocked, for example full siblings who are blocked by a child or by the father.
Practical Next Steps
- Prepare a complete list of heirs still alive at the time the deceased passed away, including those who may be blocked.
- Collect data on assets, debts, bequests, and evidence of joint property.
- Calculate with a worksheet so that each share can be rechecked and the total is exact.
- Deliberate the results, then put the agreement in writing and have it witnessed together.
- For land and buildings, process the transfer of title through a notary/PPAT; if there is a dispute or difference of interpretation, consult the Religious Court or a trusted ustadz.
If your family wants to check the calculation results, IndoWaris can draw the family tree and calculate each heir's share automatically, so you only need to match the figures with the family agreement.
Calculate your own family's inheritance
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