The bechor receives two shares of the father’s property, but he does not receive two shares of the mother’s property. Neither does he receive two shares of the improvement, nor of what is fit to come as from what is already in his possession. Neither does a woman [collect] her kesubah [from these], nor the daughters for their sustenance, nor the yavam. None of them receives from the improvement, nor of what is fit to come as from what is already in his possession.

These do not revert in Yovel: the share of the bechor, one who inherits his wife, one who performs yibum with his brother’s wife, and a gift; [these are] the words of R’ Meir. But the Sages say: A gift is like a sale. R’ Eliezer says: They all revert in yovel. R’ Yochanan ben Berokah says: One who inherits his wife must return [it] to the members of the family, and he must deduct from the price they [pay].