Bava Batra — Daf 114b

מענינא לענינא ה"נ דקמו והדר יתיבו והלכתא כוותיה דרב יוסף בשדה ענין ומחצה:

האשה את בנה וכו': הא תו למה לי הא תנא ליה רישא האיש את אמו והאיש את אשתו

הא קא משמע לן דאשה את בנה דומיא דאשה את בעלה מה אשה את בעלה אין הבעל יורש את אשתו בקבר אף אשה את בנה אין הבן יורש את אמו בקבר להנחיל לאחין מן האב

אמר רבי יוחנן משום רבי יהודה בן ר' שמעון דבר תורה האב יורש את בנו ואשה יורשת את בנה שנאמר מטות מקיש מטה האם למטה האב מה מטה האב אב יורש את בנו אף מטה האם אשה יורשת את בנה

from one subject to another!  Here also  [it may he replied that they] stand up  and then sit down again. The law is in accordance with [the view] of R. Joseph in the case of Field,  Subject  and Half. A WOMAN [TRANSMITS HER ESTATE TO] HER SONS etc. For what [purpose is] this [statement] also required? Surely it has been taught [already] in an earlier clause [that] A MAN [INHERITS FROM] HIS MOTHER AND [FROM] HIS WIFE!  — It teaches us  this: That [the transmission of the estate of] a woman [to] her son is [to be] in the same manner as [the transmission of the estate] of a woman [to] her husband. As [in the case of the transmission of the estate of a] wife [to] her husband, the husband is not heir to his wife in the grave,  so [in the case of the transmission of the estate of] a woman [to] her son, the son in the grave does not inherit from his mother to transmit [the inheritance] to [his] brothers on his father's side. R. Johanan said in the name of R. Judah son of R. Simeon: [It is] the word of the Torah [that] a father is heir to his son and [that] a woman is heir to her son, for it is said, tribes,  [which implies that] the tribe of the mother is compared to the tribe of the father; as [in the case of] the father's tribe a father is heir to his son, so [in the case of] the mother's tribe, a woman is heir to her son.