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One must treat one’s children fairly in giving them gifts, in accordance with their inheritance shares, …
His statement, “One must”: What is obligatory is that for which the one who does it in compliance with Allah’s command is rewarded, while the one who abandons it deserves punishment.
His statement, “treat fairly”: That is, to deal with them justly.
His statement, “in giving gifts to his children”: This includes both males and females. What is meant here by a gift is a grant; it is broader in scope than a gift made during a terminal illness.
The evidence for its being obligatory is the hadith of al-Nu'man ibn Bashir ibn Sa'd, may Allah be pleased with them: his father gave him a gift, and al-Nu'man’s mother, may Allah be pleased with her, said, “I will not be satisfied until you have the Messenger of Allah, may Allah’s peace and blessings be upon him, bear witness to it.” So Bashir ibn Sa'd went to the Messenger of Allah, may Allah’s peace and blessings be upon him, informed him of the matter, and asked him to bear witness to it. He asked, “Do you have children?” He replied, “Yes.” He asked, “Have you given them the like of this?” He replied, “No.” He said, “I will not bear witness. Have someone else bear witness to this, for I do not bear witness to injustice.” Then he said, “Fear Allah and treat your children justly. Would you not like them to be equal in their dutifulness toward you?” He replied, “Yes.” (1) So Bashir ibn Sa'd retracted the gift he had given to his son al-Nu'man.
His statement, “in accordance with their inheritance shares”: This means that he should give the male the share of two females. This applies to an outright gift. Thus, if he were to give them equal amounts, this would be injustice, because he would have given the female more and the male less. As for what is given to meet a need, it is determined according to that need.
What the author, may Allah have mercy on him, has mentioned is the stronger view: that