(Mishnah): Some (pairs of) relatives inherit from and bequeath to each other. In some cases, one relative inherits the other, but does not bequeath to the other. In some cases, one bequeaths to the other, but does not inherit from the other. Some relatives do not inherit or bequeath to each other.

The following inherit and bequeath to each other: a father and his sons (he inherits them, and bequeaths to them); sons and their father; paternal brothers.

The following inherit but do not bequeath: a man from his mother, a man from his wife, and sons of sisters (a man inherits his mother's sister).

The following bequeath but do not inherit: a woman to her sons, a woman to her husband, and a man to his sister's children.

Maternal brothers (from different fathers) neither inherit nor bequeath to each other.

(Gemara) Question: Why did the Mishnah first list a father (inheriting) his sons, rather than sons inheriting a father?

Firstly, we should not begin which a tragic case (a son died childless in his father's lifetime)!

Secondly, we should begin like the Torah begins - "if a man will die u'Ven Ein Lo" (this implies that had he left a son, the son would inherit him)!

Answer: We must expound to learn that a father inherits his sons. Therefore, this law is dear to the Tana, so he taught it first.

Question: How is the law learned?

Answer #1 (Beraisa): "She'ero (his close relative)" refers to the father. It teaches that if Reuven dies, his father has precedence to inherit him before Reuven's brothers;

Suggestion: Perhaps Reuven's father has precedence over Reuven's son!

Rejection: "Ha'Karov" teaches that the closest relative has precedence.

Question: What is the source that Reuven's son is a closer relative than Reuven's father, but Reuven's brother is not closer?

Answer: A son stands in place of his father in two ways: Yi'ud (he can marry his father's Jewish slave in place of his father), and for Pidyon Sedei Achuzah (if his father was Makdish his ancestral inheritance, if his son redeems it, it reverts to the father in Yovel. If anyone else redeemed it, Kohanim receive it in Yovel.)

Question: Perhaps a brother is closer, for he is in place of his brother regarding Yibum!

Answer: Yibum applies only when a man leaves no sons. This shows that a son is in place of his father more than a brother is in place of a brother.

Inference: If not for this answer, the brother would be considered closer!