Bava Basra 9:9 - 9:10

האשה מתה תחלה – and there is nothing for the inheritors of the wife, for the husband died last and inherited his wife.

נכסים בחזקתן – mort-main (i.e., wife’s estate held by her husband, which in case of her death or divorce he must restore “in specie,” being responsible with all his landed property for loss or deterioration) belongs to present occupants but the School of Hillel did not explain if it is in the possession of the inheritors of the wife which were hers or in the possession of the inheritors of the husband for their responsibility is upon him. Therefore, the mort-main is to be divided.

וכתובת אשה – which are a Maneh (= 100 silver denars) or two hundred (denars) and a supplement which remain in the possession of the inheritors of the husband.

ונכסים הנכנסים והיוצאים עמה – these are the usufruct (i.e., the wife’s estate of which the husband has the fruition without responsibility for loss or deterioration) for at the time that she enters [into marriage], they enter with her, and if they lessened, they lessen for her, and if they increased, they increased for her, it is found that the inheritors of the wife take all the usufruct and half of the mort-main.

נפל הבית עליו ועל אמו – and she has no other son other than this one. The inheritors of the son say that the woman died first and the son inherited her property and we inherit the son. But the inheritors of the woman from the family of the house of her father state that the son died first and that we inherit the woman.

אלו ואלו מודים [ – The School of Shammai and the School of Hillel [agree] that they should divide it. But this is not like the case where the house fell upon him and his wife. For in that case, there are two types of property. There is what the husband is in possession of and there is what the wife is in possession of, but here, everything is in the possession of the woman/wife since she was a widow. And both come from the power of inheritance to inherit everything. Therefore, it is divided.

מודה אני בזה – for according to the words of the School of Hillel, we say that is so that the property is left in the hands of the possessors, in the possession of her inheritors from the father’s side, for during her lifetime, once her husband died she is a connected through the tribe of her father. And her monies also during her lifetime are in the possession of her father’s tribe. Therefore, her inheritors from the father’s side inherit her, and the Halakha is according to Rabbi Akiba.

על חלוקין אנו מצטערין – meaning to say, on the disagreement above of the Schools of Shammai and Hillel. We are saddened that they didn’t come to agreement and you say that also with this they are divided. And you came to dispute on the first Tanna/teacher, that they are both equivalent.