Ketubot, Chapter Ten, Mishnah Three
This mishnah is a continuation of the previous mishnah, which dealt with Ketubot benin dichrin. As we learned yesterday, Ketubot benin dichrin may not be collected if by there collection there would remain no money for the inheritance.
1) If there was property that would soon belong to the estate, it is not [regarded] as [property held] in possession.
2) Rabbi Shimon says: even if there was movable property it is not regarded unless there was real estate worth one denar more than [the total amount of] the two kethuboth.
Section one: If there was not enough in the fathers estate to cover both Ketubot benin dichrin, the mothers Ketubot that the sons wish to inherit, then the inheritance is split evenly between all of the sons. Our mishnah teaches that the estate is not considered to include property that is not currently in its possession. This refers to an inheritance that will soon fall to the estate, for instance from the grandfather, or money that the father had loaned to others and had not yet been collected. Although this money will too eventually be divided up between the heirs, since it is not currently available, and indeed there is always the possibility that the money will never come to the estate, it is not considered into the equation.
Section two: Rabbi Shimon says that the extra denar which must exist in order for the Ketubot benin dichrin to be collected must be in land and cannot be in movable property.