For the sister's son are two-thirds, and for the sister's daughter is one-third. As for the second issue, there is no disagreement among the practitioners of replacement that the offspring of each sister has her inheritance, which is the half. One who equalizes (the shares of the male and female) divides the half between the sister's son and his sister into two equal parts, and the other half is for the other sister's daughter, so it is sound from four. One who favors (the male) divides the half between them into three parts, and it is sound from six. Abu Yusuf said: For the son is the half, and for each daughter is a quarter, and it is sound from four. Muhammad said: For the offspring of the first sister are two-thirds, divided between them into three parts, and for the other is one-third, and it is sound from nine. If the offspring of each brother or sister is alone, the procedure therein is according to what we mentioned regarding the children of daughters. Whenever the sisters or brothers are from the mother's side, all have agreed upon equalizing between their male and female (offspring), except for al-Thawri and those who nullify the cause (sabab). Three daughters of a brother and three children of a sister, if they are from a mother, the estate is between them according to their number; if they are from a father or from both parents, then for the daughters of the brother are two-thirds, and for the children of the sister is one-third, and it is sound from nine according to the practitioners of replacement. According to Muhammad, it is similar. In the opinion of Abu Yusuf, he grants two-thirds to the children of the sister and one-third to the daughters of the brother. A son and daughter of a sister from both parents, and a son of a sister from a mother, it is from four according to one who favors. According to one who equalizes, it is sound from eight. Muhammad's opinion is as if they were two sisters from both parents and a sister from a mother, so it is sound from fifteen. If the children of the mother were also a son and a daughter, it is sound according to all of them from eight, except al-Thawri, for he assigns to the male of the mother's children the equivalent of the portion of two females, so it is sound according to him from twelve. According to Muhammad, it is from eighteen. Two sons of a sister from both parents, a son and daughter of a sister from a father, and two sons of another sister from a father, in the opinion of the majority of them it is from eight, and it is sound from thirty-two according to one who equalizes, and according to one who favors it is from forty-eight. According to Muhammad, the children of the father are excluded. His opinion and the opinion of Abu Yusuf agree that the estate is for the children of the sister from both parents. A son of a sister from both parents, a son and daughter of a sister from a mother, and two sons and two daughters of another sister from a mother, the opinion of the practitioners of replacement is from twenty, al-Thawri is from thirty, and Muhammad is from sixty.