Bava Kama9: 10
הָאוֹמֵר לִבְנוֹ: ”קוֹנָם, אִי אַתָּה נֶהֱנֶה מִשֶּׁלִּי,” אִם מֵת, יִירָשֶׁנּוּ. בְּחַיָּיו וּבְמוֹתוֹ, אִם מֵת, לֹא יִירָשֶׁנּוּ, וְיַחֲזִיר לְבָנָיו אוֹ לְאֶחָיו. וְאִם אֵין לוֹ, לֹוֶה, וּבַעֲלֵי חוֹב בָּאִים וְנִפְרָעִים.
[If] one says to his son, “Konam, if you benefit from what is mine,” and he dies, he inherits him. [But if he said it should apply] during his lifetime and after his death, and he dies, he does not inherit him, and he must return [it] to his sons or to his brothers. If he does not have, he may borrow, and the creditors come and receive payment.
Bava Kama9: 11
הַגּוֹזֵל אֶת הַגֵּר וְנִשְׁבַּע לוֹ, וּמֵת, הֲרֵי זֶה מְשַׁלֵּם קֶרֶן וְחֹמֶשׁ לַכֹּהֲנִים וְאָשָׁם לַמִּזְבֵּחַ, שֶׁנֶּאֱמַר: ”וְאִם־אֵין לָאִישׁ גֹּאֵל לְהָשִׁיב הָאָשָׁם אֵלָיו הָאָשָׁם הַמּוּשָׁב לַה' לַכֹּהֵן, מִלְּבַד אֵיל הַכִּפֻּרִים אֲשֶׁר יְכַפֶּר־בּוֹ עָלָיו”.  הָיָה מַעֲלֶה אֶת הַכֶּסֶף וְאֶת הָאָשָׁם, וּמֵת, הַכֶּסֶף יִנָּתֵן לְבָנָיו, וְהָאָשָׁם יִרְעֶה עַד שֶׁיִּסְתָּאֵב; וְיִמָּכֵר, וְיִפְּלוּ דָמָיו לִנְדָבָה.
[If] one robs a proselyte and swears to him, and he dies, he pays the principal and a fifth to the Kohanim and a guilt-offering to the Altar, as it is said (Numbers 5:8): But if the man has no kinsman to whom to return [the restitution for] the guilt, [the resti-tution for] the guilt which is returned to HASHEM [goes] to the Kohen, besides the ram of the atonements, with which he shall atone for him.  [If] he was bringing up the money and the guilt-offering, and he died, the money shall be given to his sons, and the guilt-offering shall graze until it develops a blemish; it is then sold, and its money is placed in the donative-offering [chest].