Under the Hindu Succession Act, 1956, the share of a deceased in tarwad/tavazhi/illom is determined:

The Explanation to s. 7(1) of the Hindu Succession Act, 1956 treats the deceased's interest as the share that would have fallen to him or her "if a partition of that property per capita had been made immediately before his or her death" among all members then living. The notional partition is per capita, not per stirpes, and is taken just before, not after, the death.