מֵעִנְיָנָא לְעִנְיָנָא הָכִי נָמֵי דְּקָמוּ וַהֲדַר יְתִיבוּ וְהִלְכְתָא כְּווֹתֵיהּ דְּרַב יוֹסֵף בְּשָׂדֶה עִנְיָן וּמֶחֱצָה: from discussing that matter to discuss a different matter, so he can no longer renege on his decision. So too, according to Rabba, one can explain that Rav Yehuda was referring to a case where they arose and then sat down again. Although no support for Rav Yosef’s opinion was adduced from Rav Yehuda’s ruling, the Gemara nevertheless states: And the halakha is in accordance with the opinion of Rav Yosef in the disputes concerning the division of a field, discussed above (12b), reneging while they are discussing the same matter, discussed here, and a half of one’s property, discussed below (143a).
הָאִשָּׁה אֶת בְּנָהּ וְכוּ׳ הָא תּוּ לְמָה לִי הָא תְּנָא לֵיהּ רֵישָׁא הָאִישׁ אֶת אִמּוֹ וְהָאִישׁ אֶת אִשְׁתּוֹ § The mishna teaches that a woman bequeaths to her son, her husband, and her maternal uncles, but she does not inherit from them. The Gemara asks: Why do I need this as well? But it is already taught in the former clause: A man inherits from his mother and a man inherits from his wife. The halakha stated in this clause seems to be the same as that of the other clause.
הָא קָא מַשְׁמַע לַן דְּאִשָּׁה אֶת בְּנָהּ דּוּמְיָא דְּאִשָּׁה אֶת בַּעְלָהּ מָה אִשָּׁה אֶת בַּעְלָהּ אֵין הַבַּעַל יוֹרֵשׁ אֶת אִשְׁתּוֹ בַּקֶּבֶר אַף אִשָּׁה אֶת בְּנָהּ אֵין הַבֵּן יוֹרֵשׁ אֶת אִמּוֹ בַּקֶּבֶר לְהַנְחִיל לָאַחִין מִן הָאָב The Gemara answers: This teaches us that the halakha of a woman who bequeaths to her son is similar to that of a woman who bequeaths to her husband: Just as with regard to a woman who bequeaths to her husband, the husband does not inherit property through his wife while he is in the grave, i.e., if a husband predeceases his wife, then his relatives, such as children from another marriage, do not inherit the wife’s property through him but rather the wife’s own relatives inherit her property, so too, the same halakha applies with regard to a woman who bequeaths to her son, that the son does not inherit property through his mother while he is in the grave in order to bequeath to his paternal brothers. In both cases, the woman’s own relatives inherit her property.
אָמַר רַבִּי יוֹחָנָן מִשּׁוּם רַבִּי יְהוּדָה בֶּן רַבִּי שִׁמְעוֹן דְּבַר תּוֹרָה הָאָב יוֹרֵשׁ אֶת בְּנוֹ וְאִשָּׁה יוֹרֶשֶׁת אֶת בְּנָהּ שֶׁנֶּאֱמַר מַטּוֹת מַקִּישׁ מַטֵּה הָאֵם לְמַטֵּה הָאָב מָה מַטֵּה הָאָב אָב יוֹרֵשׁ אֶת בְּנוֹ אַף מַטֵּה הָאֵם אִשָּׁה יוֹרֶשֶׁת אֶת בְּנָהּ § With regard to the halakha that a mother inherits from her son, the Gemara notes that Rabbi Yoḥanan says in the name of Rabbi Yehuda ben Rabbi Shimon: By Torah law a father inherits from his son, and a woman inherits from her son if the father is no longer alive, as it is stated with regard to a woman receiving inheritance: “And every daughter who possesses an inheritance from the tribes of the children of Israel” (Numbers 36:8). Since the plural term “tribes” includes both her father’s tribe and her mother’s tribe, the verse juxtaposes the tribe of the mother to the tribe of the father, in that just as with regard to the father’s tribe a father inherits from his son, so too, with regard to the mother’s tribe, a woman inherits from her son if the father is deceased.