—that is, after the surviving spouse has taken his or her prescribed share.

Shaykh al-Islam Ibn Taymiyyah, may Allah have mercy on him, said: “ʿUmar’s ruling is the sounder view, for Allah granted the mother one-third only when both parents are the sole heirs. This is indicated by the Almighty’s words: ‘But if he has no child and his parents inherit from him, then his mother shall receive one-third’ (Qur’an 4:11). Whatever is left after the spouse’s fixed share also belongs to the two parents; they divide it between themselves just as they divided the original estate. The same principle applies if the deceased left a debt or a bequest: the parents still divide whatever remains in thirds.” End quote.}