بسم اللہ الرحمٰن الرحیم

الجواب وباللہ التوفیق

Based on your statement, the ruling will be as follows:

Out of the total value of estate of your deceased father, the rights prior to distribution of inheritance to heirs include:

1. Funeral expenses of the deceased.
2. Loans on the deceased.
3. The Will or bequest made by the deceased during his lifetime. It is important to note that the amount of Will shall not exceed one-third (1/3rd) of the total property value).

Above expenses must be paid, out of the deceased total property before heirs can get their respective shares. 

After that, the remaining amount will be divided into forty-eight (48) parts.

1. Six (6) parts will go to his widow (your mother).
2. Fourteen (14) parts to each son of the deceased father.
3. Seven (7) parts to each daughter. 

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