A, B, C brothers and D sister
A, D and parents died long ago
Now B and his wife died without offsprings. B died first and after X year his wife
Now only heir C surviving with his wife and children.
A and D ‘s children are present.
How B’s inheritance will be distributed?

In this case, B's wife inherits 25% of the inheritance (except lands), which goes to her family (Father, mother, or brothers and sisters, if the parents are dead).
The remaining 75% goes to C.