ऋणरिक्थयोः समो विभागः ॥ कZ_०३.५.२२ ॥
ṛṇarikthayoḥ samo vibhāgaḥ
Debts and the inherited estate are to be divided equally (i.e., liabilities and assets are apportioned in parallel).
Heirs share both assets and liabilities proportionately; one cannot take property while shifting debts onto others.
It reduces disputes among heirs and protects creditors, stabilizing local credit and commerce.