प्रेतस्य पुत्राः कुसीदं दद्युः दायादा वा रिक्थहराः सहग्राहिणः प्रतिभुवो वा ॥ कZ_०३.११.१४ ॥
pretasya putrāḥ kusīdaṃ dadyuḥ dāyādā vā rikthaharāḥ sahagrāhiṇaḥ pratibhuvo vā
For a deceased debtor, the sons shall pay the interest; or the heirs who take the estate; or co-borrowers; or sureties.
To protect credit transactions and ensure recoverability from those who benefit from the estate or undertook shared/guaranteed responsibility.