third, so she takes nothing but the sixth. (After any bequest he may make or debt) in this there is a transposition; he means: after a debt that is upon him or a bequest he makes. (Your parents and your children—you know not which of them is nearer to you in benefit.) Mujahid’s interpretation is: You do not know which of them is nearer to you in benefit in this world. (An obligation from Allah.) Al-Suddi said, meaning: the distribution of inheritances to those to whom Allah has assigned them in this verse.
Muhammad said: (An obligation) is in the accusative case for emphasis and as a state; meaning: what we have mentioned for these heirs is made obligatory, a confirmed obligation, due to His saying: (Allah commands you). [Verse 12]