Apastambadharmasutra 2.6.14

He should, during his lifetime, divide his wealth equally amongst his sons, excepting the eunuch, the mad man, and the outcast.

On failure of sons the nearest Sapinda (takes the inheritance).

On failure of them the spiritual teacher (inherits); on failure of the spiritual teacher a pupil shall take (the deceased's wealth), and use it for religious works for the (deceased's) benefit, or (he himself may enjoy it);

Or the daughter (may take the inheritance).

On failure of all (relations) let the king take the inheritance.

Some declare, that the eldest son alone inherits.

In some countries gold, (or) black cattle, (or) black produce of the earth is the share of the eldest.

The chariot and the furniture in the house are the father's (share).

According to some, the share of the wife consists of her ornaments, and the wealth (which she may have received) from her relations.

That (preference of the eldest son) is forbidden by the Sâstras.

For it is declared in the Veda, without (marking) a difference (in the treatment of the sons): Manu divided his wealth amongst his sons.

Now the Veda declares also in conformity with (the rule in favour of the eldest son) alone: They distinguish the eldest by (a larger share of) the heritage.

(But to this plea in favour of the eldest I answer): Now those who are acquainted with the interpretation of the law declare a statement of facts not to be a rule, as for instance (the following): 'Therefore amongst cattle, goats and sheep walk together;' (or the following), 'Therefore the face of a learned Brâhmana (a Snâtaka) is, as it were, resplendent;' (or), 'A Brâhmana who has studied the Vedas (a Srotriya) and a he-goat evince the strongest sexual desires.'

Therefore all (sons) who are virtuous inherit.

But him who expends money unrighteously, he shall disinherit, though he be the eldest son.

No division takes place between husband and wife.

For, from the time of marriage, they are united in religious ceremonies,

Likewise also as regards the rewards for works by which spiritual merit is acquired,

And with respect to the acquisition of property.

For they declare that it is not a theft if a wife spends money on occasions (of necessity) during her husband's absence.