History of Dharmashastra (Ancient and Mediaeval Religious and Civil Law in India) v4.c63.t2.214.6

v4.c63.t2.214.6

gives preference to re-united co-parceners and does not apply the theory of spiritual benefit. Further the Dāyatattva says that all that is required is the capacity to receive piṇḍa or the capacity to participate in the piṇḍas offered by others and not the actual offering of piṇḍas. For example, if a man performs śrāddha for his ancestors, then dies, but no one performs his sapiṇḍana and therefore he does not participate in the piṇḍas given to his ancestors, still his wealth will be inherited on the principle of religious efficacy.¹⁴³¹ Owing to considerations of space it is not possible to go into great detail about the several propositions established in relation to the theory of religious benefit as the determining factor in matters of inheritance. But the following propositions may be set out in one place: