3. Muhammad ibn ’Isma‘il has narrated from al-Fadl ibn Shadhan from Muhammad ibn Yahya from Ali ibn ‘Abd Allah from Ya‘qub ibn Ibrahim ibn Sa‘d who has said that narrated to me my father from Muhammad ibn Ishaq who has said that narrated to me al-Zuhri from ‘Ubayd Allah ibn ‘Utbah who has narrated the following
“I sat with Ibn ‘Abbas that a mention of ordained shares of inheritance was made and Ibn ‘Abbas said, ‘Allah is free of all defects, the most great. Do you think that one who enumerates the number of the grains of sand in a sand valley has designated half and half and one-third? The two halves take away the legacy then where is the room for the one-third?’ Zufar ibn ’Aws al-Basri said, ‘O Ibn ‘Abbas, who was the first one who caused excess or deficiency in the ordained shares? He said, ‘It was ‘Umar ibn al-Khattab when several ordained shares were before him which he gave certain amount to certain people and he said, “I do not know which one of you is first and which one is last according to Allah and I do not find anything bigger to distribute this asset among you in shares.” So he deducted from each of those with ordained shares to offset for the deficiency. I swear by Allah had he placed first whom Allah had placed first and placed last whom Allah had placed last, then no deficiency would take place in the ordained shares.’ Zufar ibn ’Aws then said to him, ‘What has He placed first and what has He placed last?’ He said, ‘Every ordained share that Allah, most Majestic, most Glorious, has not brought down from its being an ordained share except to another ordained share is what Allah has placed first. What Allah has placed last are such shares that when being moved from its status has no replacement except whatever is left, thus it is what Allah has placed last. The ordained shares that He has placed first are one-half, which is the share of a husband. When something is added to it then it is reduced to one-fourth and thereafter it is not removed to some other position. The share of a wife is one-fourth but when it is removed, it becomes one-eighth and then it remains without change. The share of a mother is one-third and when it is reduced, it becomes one-sixth and it then remains unchanged and these are the ordained shares that Allah, most Majestic, most Glorious, has placed first. Of the shares, that Allah has placed last is the share of two daughters and sisters, which are one-half and two-thirds. However, when they are removed from these positions they are not placed in another position with the remaining of the legacy. Thus, they are that which Allah has placed last. When the ones that are placed first and those, who are placed last come together, the ones that are placed first are given priority. A complete right is given to the beneficiary; then if anything left is given to those whose shares Allah has placed last. If nothing remains then there is nothing for him.’ Zufar ibn ’Aws then said to him (ibn Abbas), ‘What stopped you from giving this advice to ‘Umar?’ He (ibn Abbass) said, ‘It is his fearsomeness. ’ Al-Zuhri has said, ‘By Allah, had he (ibn Abbas) presented it before a just Imam, who based his command on justice and piety, who would approve it, (the idea of ibn Abbas) then it would pass (in practical form among people) because no two people have disputed over the knowledge of ibn al-‘ Abbas.’”