1. Generally speaking, anything gifted and transferred to the possession of another person by the deceased during his lifetime becomes a part of his property.  It is no longer considered to be a property of the deceased. As for the rest of the property, it is divided among the heirs in accordance with Shari'ah law. For further information in this regard, you can read index: 12200 (Division of Inheritance and Law and Property Law on our website).
2. As for the remaining fifty percent, the wife inherits from all the moveable property but she does not inherit from the land and its value nor does she inherit from the building, trees and the likes but she inherits from their value.  Her share of the said things is only 1/8^th (one eighth). [1]  It is pertinent to mention that Supreme Leader, Grand Ayatollah Khamenei is of the view that the wife inherits from the value of the land irrespective of whether she has children from her husband or not or whether or not the land is irrigated or whether it is a piece of land or a tree.[2] In recent years, the legal decisions concerning inheritance are based on the same ruling.
3. Keeping in view what was mentioned in issue No. 2, after separating the wife's share, the rest of the property is divided into five portions of which one portion is given to the mother and the rest is divided equally among the daughters. [3]
Today in Iran, all of these cases and divisions are done under the supervision of the concerned court.

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