How is the inheritance of the deceased divided, if he left behind a wife and two children, and he left a pharmacy whose debt was paid from its income, and plots of land that he inherited from his father?

If a man dies leaving only a wife and two sons, the wife receives one-eighth due to the existence of a direct heir, as stated in the Almighty’s verse: "But if you have a child, then for them [the wives] is one eighth of what you leave." The remainder goes to the two sons by way of ta'sib (residuary inheritance) equally, based on the Prophet Muhammad’s (peace be upon him) saying: "Give the prescribed shares to those entitled to them; then whatever remains is for the nearest male relative." The inheritance is divided into sixteen shares: the wife receives two shares, and each son receives seven shares. The income from assets (such as land and a pharmacy) is distributed according to these shares. Inheritance matters must be presented to Sharia courts for investigation and to confirm the absence of other heirs, wills, or debts that take precedence over the rights of the heirs.