What is the method for distributing an inheritance amounting to forty million centimes, with one year's worth of zakat due, funeral expenses of two million centimes, a bequest of one-third, a debt of five million centimes, and a vow of three million centimes?

The expenses for the burial, debts, vows, and zakat must be deducted from the estate. Whatever remains, one-third of it is to be allocated for the bequest, and then the rest is distributed among the heirs. So, if the estate is 40 million, and the burial expenses are 2 million, zakat is 1 million, debts are 5 million, and vows are 3 million; then 11 million is deducted, leaving 29 million. One-third of this amount (9,666,666) is then allocated for the bequest, and the remaining (19,333,334) is divided among the heirs.