What is the governing factor in inheritance accord­ing to Mitakshara Law?

Under the Mitakshara law the object to inherit arises from propinquity, i.e., nearness of the blood relationship. Under Dayabhaga it arises from spiritual efficacy, i.e., capacity to offer spiritual benefit to the deceased. Though the main test in the Mitakshara School of law is the nearness of blood of cases of inheritance to Sagotra Sapinda when the question is to choose the preferential heir the test to be applied is the capacity to offer oblation, i.e., Pinda.

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But in the case of a bhinna gotra sapinda the primary test is the nearness of blood. When the nearness of blood is not a sure guide then the test is capacity to offer spiritual benefit to the deceased.

The Mitakshara School divides sapindas in two classes:

(a) The gotraja sapinda, i.e., the blood relations belonging to the same gotra as the deceased;

(b) Bhinna gotra sapinda, i.e., the blood relations belonging to the different gotra from the deceased.

Gotraja sapindas are all agnates and Bhinna Gotra Sapinda is cognates, i.e., persons related to the deceased through a female like sister, etc. They are called bandhus.

Gotraja Sapindas are further sub-divided into two classes: (i) Sapindas and (ii) Samanodakas.

So we see that there are three classes of heir recognised by the Mitakshara:-

(i) Sapindas, (ii) Samanodakas and (iii) Bandhus. The Sapindas succeed before the Samanodakas and Samanodakas suc­ceed before the Bandhus.