How is the sum of 400 million Iraqi dinars distributed among the heirs of a man who passed away, leaving behind a mother, a wife, four sons, and two daughters, knowing that the mother passed away after him and left one son?

If the heirs of the deceased are limited to a wife, a mother, and children, then the mother receives one-sixth due to the presence of offspring, and the wife receives one-eighth due to the presence of offspring. The remainder goes to the children by ta'sib (agnatic inheritance), with the male receiving the share of two females. The full brother is excluded from inheritance by complete exclusion due to the presence of children. The origin of the estate is 240 shares. The mother receives 40 shares, the wife receives 30 shares, and the remaining 170 shares go to the children, with the male receiving 34 shares and the female 17 shares. However, if the mother passes away and leaves behind only one son, he inherits her entire estate.