[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.

[If] he married her, she is considered his wife in every respect; except that her kesubah [obligation] rests upon the estate of her first husband.