Tafsir Ibn Kathir -> Surah An-Nisa -> Males Get Two Times the Share of Females for Inheritance

Allah said,

﴿يُوصِيكُمُ اللَّهُ فِى أَوْلَـدِكُمْ لِلذَّكَرِ مِثْلُ حَظِّ الاٍّنْثَيَيْنِ﴾

(Allah commands you for your children's (inheritance): to the male, a portion equal to that of two females;) Allah commands: observe justice with your children. The people of Jahiliyyah used to give the males, but not the females, a share in the inheritance. Therefore, Allah commands that both males and females take a share in the inheritance, although the portion of the males is twice as much as that of the females. There is a distinction because men need money to spend on their dependants, commercial transactions, work and fulfillling their obligations. Consequently, men get twice the portion of the inheritance that females get. Allah's statement,

﴿يُوصِيكُمُ اللَّهُ فِى أَوْلَـدِكُمْ لِلذَّكَرِ مِثْلُ حَظِّ الاٍّنْثَيَيْنِ﴾

(Allah commands you for your children's (inheritance): to the male, a portion equal to that of two females;) testifies to the fact that Allah is more merciful with children than their own parents are with them, since He commands the parents to be just and fair with their own children. An authentic Hadith stated that a captured woman was looking for her child and when she found him, she held him, gave him her breast and nursed him. The Messenger of Allah said to his Companions,

«أَتُرَوْنَ هذِهِ طَارِحَةً وَلَدَهَا فِي النَّارِ وَهِيَ تَقْدِرُ عَلى ذَلِك»

؟ (Do you think that this woman would willingly throw her child in the fire) They said, "No, O Messenger of Allah.'' He said,

«فَوَاللهِ للهُ أَرْحَمُ بِعِبَادِهِ مِنْ هذِهِ بِوَلَدِهَا»

(By Allah! Allah is more merciful with His servants than this woman is with her own child.) Al-Bukhari recorded that Ibn `Abbas said, "The custom (in old days) was that the property of the deceased would be inherited by his offspring; as for the parents (of the deceased), they would inherit by the will of the deceased. Then Allah cancelled whatever He willed from that custom and ordained that the male get twice the amount inherited by the female, and for each parent a sixth (of the whole legacy), for the wife an eighth or a fourth, and for the husband a half or a fourth.''