Legal Nature of Acceptance or Rejection of Inheritance With Special Reference to Imam Khomeini's Viewpoints

Inheritance is a legal event which materializes with the real or perceived death of the legator, while the ownership of the heirs over the inheritance is not established until all dues belonging to the inheritance are duly paid (based on Articles 867 and 868 of the Civil Code). Therefore, ownership of the inheritance is not the effect of the will of the heirs and ownership does not materialize due to their consent, rather ownership of inheritance takes effect through legal ruling and the will of the heirs does not have any role and its beginning is the death of the legator. Nevertheless, the legislator has entitled each of the heirs to accept or reject the inheritance (Articles242 and 259, Islamic Punishment Code). It gives rise to the following questions: is the prerogative of the heirs in accepting or rejecting the inheritance similar to acceptance or rejection of conclusion of a contract? Is rejection of an inheritance tantamount to turning back to ownership? Attempts have been made in this article to discuss the effect of acceptance or rejection of inheritance in the light of jurisprudential and legal regulations. Also based on these regulations, the effect of acceptance or rejection is subject to commitment to the dues of the legator, which are left with his/her inheritance. In fact, acceptance or rejection of inheritance is announcement of the will and commitment or lack of commitment to the properties of the family and continuation of the way of the deceased. Acceptance or rejection means acceptance or rejection of the position of management of the inheritance which depends on the prerogative, competence for assumption and free will of the heirs.