The Law Code of Yājñavalkya 2.8.78

2.8.78

mātur dhanaṃ duhitaro vibhajeran | ṛṇāc cheṣaṃ mātṛkṛtarṇāpākaraṇāvaśiṣṭaṃ ataś carṇasamaṃ nyūnaṃ vā mātṛdhanaṃ sutā vibhajerann ity asya viṣayaḥ | etad uktaṃ bhavati: mātṛkṛtam ṛṇaṃ putrair evāpākaraṇīyaṃ na duhitṛbhiḥ | ṛṇāvaśiṣṭaṃ tu dhanaṃ duhitaro gṛhnīyur iti | yuktaṃ caitat,

Daughters should divide the mother's wealth: 'the remainder after debts'—what remains after clearing the debts incurred by the mother. And hence, where the mother's property is equal to or less than the debt, that is the scope of the rule that sons should divide. This is what is meant: the debt incurred by the mother is to be paid by the sons alone, not by the daughters; but the wealth remaining after the debt, the daughters should take. And this is proper: