Is a gift that was returned after the death of the donor considered an inheritance to be divided among the heirs, or should it be given to other people?

If the donee takes possession of the gift, their ownership of it becomes established. If they return it after the death of the donor, it is considered a gift from them to the heirs and does not become part of the estate. The method of its distribution then refers to what this person determines. If they intend it for the children of the deceased, it is for them, whether equally, or for the male a share equal to that of two females, or for some of them to the exclusion of others. If they intend it for all the heirs, it is divided in the way the one returning it desires.