یُوصِیكُمُ ٱللَّهُ فِیۤ أَوۡلَـٰدِكُمۡۖ لِلذَّكَرِ مِثۡلُ حَظِّ ٱلۡأُنثَیَیۡنِۚ فَإِن كُنَّ نِسَاۤءࣰ فَوۡقَ ٱثۡنَتَیۡنِ فَلَهُنَّ ثُلُثَا مَا تَرَكَۖ وَإِن كَانَتۡ وَ ٰحِدَةࣰ فَلَهَا ٱلنِّصۡفُۚ وَلِأَبَوَیۡهِ لِكُلِّ وَ ٰحِدࣲ مِّنۡهُمَا ٱلسُّدُسُ مِمَّا تَرَكَ إِن كَانَ لَهُۥ وَلَدࣱۚ فَإِن لَّمۡ یَكُن لَّهُۥ وَلَدࣱ وَوَرِثَهُۥۤ أَبَوَاهُ فَلِأُمِّهِ ٱلثُّلُثُۚ فَإِن كَانَ لَهُۥۤ إِخۡوَةࣱ فَلِأُمِّهِ ٱلسُّدُسُۚ مِنۢ بَعۡدِ وَصِیَّةࣲ یُوصِی بِهَاۤ أَوۡ دَیۡنٍۗ ءَابَاۤؤُكُمۡ وَأَبۡنَاۤؤُكُمۡ لَا تَدۡرُونَ أَیُّهُمۡ أَقۡرَبُ لَكُمۡ نَفۡعࣰاۚ فَرِیضَةࣰ مِّنَ ٱللَّهِۗ إِنَّ ٱللَّهَ كَانَ عَلِیمًا حَكِیمࣰا
التفسير التبليغي
(Allah instructs you concerning your children: for the male, a share equal to that of two females. But if there are [only] daughters, two or more, for them is two-thirds of what he left. And if there is only one, for her is half. And for his parents, for each one of them is a sixth of what he left if he had a child. But if he had no child and his parents inherited from him, then for his mother is a third. And if he had siblings, for his mother is a sixth, after [the fulfillment of] any bequest he [may have] made or debt. Your fathers and your sons – you know not which of them is nearer to you in benefit. [This is] an obligation from Allah. Indeed, Allah is ever Knowing and Wise.)
This noble verse, and the one after it, and the verse that is the conclusion of this Surah, are the verses of the science of inheritance (fara'id).
There is encouragement to learn the science of inheritance.
Allah is the One who instructs, and He is the One who ordains, and He is the One who divides the inheritance among people.
(Allah instructs you concerning your children: for the male, a share equal to that of two females), meaning: He commands you to be just towards them.
(Allah instructs you concerning your children), meaning: Your children, Allah has instructed you concerning them, so that you may attend to their religious and worldly interests, by teaching them, disciplining them, protecting them from corruption, and enjoining them to obey Allah.
The division of inheritance is so that the heirs do not envy one another.
(after [the fulfillment of] any bequest he [may have] made), in this is the permissibility of making a will.
(after [the fulfillment of] any bequest he [may have] made or debt), in this is that the inheritance is only divided after the payment of debts and the execution of bequests.
Some have inferred from this verse that Allah Almighty is more merciful to His creation than a mother is to her child, as He instructed parents concerning their children, from which it is understood that He is more merciful to them than they are themselves.
(Your fathers and your sons – you know not which of them is nearer to you in benefit), the matter is not one of personal desire or immediate interest; rather, it is a matter of religion.
(Indeed, Allah is ever Knowing), meaning: of what is beneficial, (and Wise), meaning: in all that He has decreed and ordained.
Source: التفسير التبليغي