The Law Code of Yājñavalkya 2.8.17

2.8.17

śāstraikasamadhigamye svatve garhitenāsatpratigrahavāṇijyādinā labdhasya svatvam eva nāstīti tatpūtrāṇāṃ tad avibhājyam eva | yadā tu laukikaṃ svatvaṃ tadā 'satpratigrahādilabdhasyāpi svatvāt tatputrāṇāṃ tadvibhājyam eva | tasyotsargeṇa śudhyanti iti prāyaścittam arjayitur eva tatputrādīnāṃ tu dāyatvena svatvam iti na teṣāṃ doṣasaṃbandhaḥ,

If ownership were knowable solely through the sacred texts, there would be no ownership at all of what was acquired by censured means such as improper acceptance of gifts or trade; hence, for his sons, it would indeed be indivisible. But when ownership is a worldly matter, then because there is ownership even of what is acquired by improper acceptance of gifts and the like, for his sons it is indeed divisible. 'They are purified by renouncing it'—this penance applies to the acquirer alone; the sons and others, however, have ownership by way of inheritance, so there is no connection of guilt to them,