Section: If legacies exceed the estate, divide the estate among them according to the proportion of their legacies, similar to 'awl (proportional reduction), and treat their legacies like the fixed shares designated by God Almighty for the heirs if they exceed the estate. If they [the heirs] reject, you divide the third among them according to those same shares. This is the opinion of al-Nakha'i, Malik, and al-Shafi'i. Sa'id ibn Mansur said: Abu Mu'awiyah narrated to us, saying Abu 'Asim al-Thaqafi narrated to us: Ibrahim al-Nakha'i said to me: 'What do you say regarding a man who bequeathed half his wealth, a third of his wealth, and a fourth of his wealth?' I said: 'It is not valid.' He said: 'But they have permitted it.' I said: 'I do not know.' He said: 'Take twelve, extract its half which is six, its third which is four, and its fourth which is three, then divide the estate by thirteen. The owner of the half receives six, the owner of the third receives four, and the owner of the fourth receives three.' Abu Hanifah used to say: 'The one among them with the largest legacy takes what exceeds those below him, then they divide the remainder if they permit. In the case of rejection, no one is allotted more than the third. If some of them are less than the third, the one with the largest legacy takes what exceeds those below him.' An example of this is a man who bequeathed two-thirds of his wealth, half of it, and a third of it. The estate is among them on nine in the case of permission, and the third is among them likewise in the case of rejection, similar to an issue containing a husband, two sisters from the father's side, and two sisters from the mother's side. Abu Hanifah said: 'The owner of the two-thirds exceeds the others by a sixth, so he takes it. He and the owner of the half exceed the owner of the third by a sixth, so they take it between them in two equal halves, and they divide the remainder among them in thirds.' The resolution is thirty-six; the owner of the two-thirds receives seventeen, the owner of the half eleven, and the owner of the third eight. If they reject, it is divided among them in three parts. If he bequeathed to a man all of his wealth, and to another a third of it, the estate is between them in four parts if they permit, and the third is between them likewise in the case of rejection. According to Abu Hanifah: 'If they permit, the owner of the whole wealth receives two-thirds, which he keeps exclusively, and he shares with the owner of the third, resulting in five-sixths for him and one-sixth for the owner of the third.'