What is the share of each heir from the aforementioned inheritance in the presence of debts?

Before dividing the inheritance, the debts of the deceased must be paid, because debt takes precedence over the right of the heirs. If the heirs are the father, the wife, the son, and the daughter, then the father receives one-sixth due to the presence of a direct descendant heir, and the wife receives one-eighth due to the presence of a direct descendant heir. The remainder is for the son and the daughter by way of ta'sib (residuary heirship), with the male receiving the share of two females. The inheritance is divided into 72 shares: the father receives 12 shares, the wife receives 9 shares, the son receives 34 shares, and the daughter receives 17 shares.