What are the methods and means of calculating an estate, the categories of its beneficiaries, and the priorities for its distribution, with an explanation of how to calculate the estate of a man who passed away and left behind: three wives, five sons, six daughters, two step-sons, three step-daughters, his parents, two brothers, three sisters, one paternal half-brother, one paternal half-sister, one maternal half-brother, two maternal half-sisters, and his maternal and paternal grandparents?

Inheritance is divided into two categories: that which can be counted and divided, such as dirhams and measured goods, and that which cannot be counted, such as real estate and animals. Each category has its own methods of calculation.

The categories of beneficiaries who inherit from the estate are:

a. Ashab al-Furud (Pillars of Inheritance): These are individuals who have specific, fixed shares (such as the mother, maternal brother, maternal sister, husband, wife, grandmother).

b. Those who inherit by Ta'sib (Residuary) only: These are individuals who inherit without a fixed estimation (such as the son, grandson, full brother).

c. Those who inherit sometimes by Fard (fixed share) and sometimes by Ta'sib (residuary), and may combine both: These are the father and the grandfather.

d. Those who inherit sometimes by Fard (fixed share) and sometimes by Ta'sib (residuary), but do not combine both: These are the daughter, granddaughter, full sister, and paternal sister.

Priorities for dividing the estate:

First: Fulfillment of the deceased's rights (preparation for burial, debts, bequests).

Second: Impediments to inheritance (slavery, murder, difference in religion).

Third: Ashab al-Furud (fixed share beneficiaries) take precedence over Ashab al-Ta'sib (residuary beneficiaries).

Fourth: Issues of Exclusion (total exclusion, partial exclusion).

Fifth: If there are no Ashab al-Furud or 'Asaba (residuary heirs), consideration is given to Wala' (patronage) and manumission.

In the mentioned case, the father, mother, wives, sons, and daughters are the heirs, and the other mentioned individuals are excluded. The father's share will be one-sixth, the mother's one-sixth, and the wives' one-eighth to be divided among them, with the remainder going to the sons and daughters, with the male receiving the share of two females.