Chapter: Bequests of Inheritance Shares and Portions
If one bequeaths an amount equal to the share of a specified heir, the beneficiary receives the equivalent of that heir’s share, added to the base calculation. Thus, if he bequeaths an amount equal to his son’s share and has two sons, the beneficiary receives one-third; and if there are three sons, he receives one-quarter. …
“Chapter: Bequests of Inheritance Shares and Portions.” Shares is the plural of share, namely, an heir’s allotted share, which is a specified amount. Portions is the plural of portion, likewise a specified amount, but not in relation to a particular person. Shares relate to persons, whereas portions relate to the base calculation.
His statement, “If one bequeaths an amount equal to the share of a specified heir, the beneficiary receives the equivalent of that heir’s share, added to the base calculation,” is the governing principle. Thus, if he bequeaths an amount equal to the share of a specified heir, saying, “the equivalent of the share of my son so-and-so,” or “my daughter so-and-so,” or the like, then the beneficiary receives the equivalent of that heir’s share, added to the base calculation. Accordingly, we first determine the heirs’ base calculation, then add to it the equivalent of the share of the person in whose favor the bequest was made. For example:
His statement, “Thus, if he bequeaths an amount equal to his son’s share and has two sons, the beneficiary receives one-third.” The base calculation is two; add to it the equivalent of one of their shares, and the base calculation becomes three. Thus, the beneficiary receives one-third.
His statement, “And if there are three, he receives one-quarter.” Thus, if he bequeaths an amount equal to his son’s share and has three sons, their base calculation is three. Add one, equivalent to the share of one of them, and it becomes four; hence, the beneficiary of the bequest receives one-quarter. This is straightforward.
If he bequeaths an amount equal to his wife’s share and has a wife and a son, then she receives one-eighth