Yevamos4: 3
שׁוֹמֶרֶת יָבָם שֶׁנָּפְלוּ לָהּ נְכָסִים — מוֹדִים בֵּית שַׁמַּאי וּבֵית הִלֵּל, שֶׁמּוֹכֶרֶת, וְנוֹתֶנֶת, וְקַיָּם. מֵתָה, מַה יַּעֲשׂוּ בִכְתֻבָּתָהּ, וּבִנְכָסִים הַנִּכְנָסִים וְיוֹצְאִין עִמָּהּ? בֵּית שַׁמַּאי אוֹמְרִים: יַחֲלוֹקוּ יוֹרְשֵׁי הַבַּעַל עִם יוֹרְשֵׁי הָאָב. וּבֵית הִלֵּל אוֹמְרִים: נְכָסִים בְּחֶזְקָתָן, כְּתֻבָּה בְּחֶזְקַת יוֹרְשֵׁי הַבַּעַל, נְכָסִים הַנִּכְנָסִים וְיוֹצְאִים עִמָּהּ בְּחֶזְקַת יוֹרְשֵׁי הָאָב.
[If] a woman awaiting a yavam inherited property, [both] Beis Shammai and Beis Hillel agree that she may sell [it] or give [it away]. [If] she died, what is to be done with her kesubah and with the property that comes in and goes out with her? Beis Shammai say: The husband's heirs divide [it] with the father's heirs; but Beis Hillel say: The property remains where it was held, the kesubah is in the possession of the husband's heirs, [and] the property that comes in and goes out with her is in the possession of the father's heirs.