How is the inheritance to be distributed among the mentioned heirs, taking into account the debts owed by the deceased?

First, the debts of the deceased must be paid before distributing the inheritance, because debt repayment takes precedence over the rights of the heirs, as Allah the Almighty says: "after any bequest he may have made or debt." After the debt is paid, the remainder is distributed among the heirs. The mother gets one-sixth, the father one-sixth, and the wife one-eighth, due to the existence of a lineal descendant. The remainder is divided between the son and the daughter by way of ta'sib (residuary heirship), with the male receiving the equivalent of two females' shares. The deceased's grandmother receives nothing due to the presence of the mother, and the siblings, uncles, and their children receive nothing due to the presence of the son and father. The inheritance is divided into 72 shares: the mother receives 12, the father 12, the wife 9, the son 26, and the daughter 13.