حَدَّثَنِي مَالِكٌ، أَنَّهُ بَلَغَهُ أَنَّ سَعِيدَ بْنَ الْمُسَيَّبِ، سُئِلَ عَنْ مُكَاتَبٍ، كَانَ بَيْنَ رَجُلَيْنِ فَأَعْتَقَ أَحَدُهُمَا نَصِيبَهُ فَمَاتَ الْمُكَاتَبُ وَتَرَكَ مَالاً كَثِيرًا فَقَالَ يُؤَدَّى إِلَى الَّذِي تَمَاسَكَ بِكِتَابَتِهِ الَّذِي بَقِيَ لَهُ ثُمَّ يَقْتَسِمَانِ مَا بَقِيَ بِالسَّوِيَّةِ ‏.‏ قَالَ مَالِكٌ إِذَا كَاتَبَ الْمُكَاتَبُ فَعَتَقَ فَإِنَّمَا يَرِثُهُ أَوْلَى النَّاسِ بِمَنْ كَاتَبَهُ مِنَ الرِّجَالِ يَوْمَ تُوُفِّيَ الْمُكَاتَبُ مِنْ وَلَدٍ أَوْ عَصَبَةٍ ‏.‏ قَالَ وَهَذَا أَيْضًا فِي كُلِّ مَنْ أُعْتِقَ فَإِنَّمَا مِيرَاثُهُ لأَقْرَبِ النَّاسِ مِمَّنْ أَعْتَقَهُ مِنْ وَلَدٍ أَوْ عَصَبَةٍ مِنَ الرِّجَالِ يَوْمَ يَمُوتُ الْمُعْتَقُ بَعْدَ أَنْ يَعْتِقَ وَيَصِيرَ مَوْرُوثًا بِالْوَلاَءِ ‏.‏ قَالَ مَالِكٌ الإِخْوَةُ فِي الْكِتَابَةِ بِمَنْزِلَةِ الْوَلَدِ إِذَا كُوتِبُوا جَمِيعًا كِتَابَةً وَاحِدَةً إِذَا لَمْ يَكُنْ لأَحَدٍ مِنْهُمْ وَلَدٌ كَاتَبَ عَلَيْهِمْ أَوْ وُلِدُوا فِي كِتَابَتِهِ أَوْ كَاتَبَ عَلَيْهِمْ ثُمَّ هَلَكَ أَحَدُهُمْ وَتَرَكَ مَالاً أُدِّيَ عَنْهُمْ جَمِيعُ مَا عَلَيْهِمْ مِنْ كِتَابَتِهِمْ وَعَتَقُوا وَكَانَ فَضْلُ الْمَالِ بَعْدَ ذَلِكَ لِوَلَدِهِ دُونَ إِخْوَتِهِ ‏.‏

Malik related to me that he had heard that Said ibn al-Musayyabwas asked about a mukatab who was shared between two men. One of themfreed his portion and then the mukatab died and left a lot of money.Said replied, "The one who kept his kitaba is paid what remains due tohim, and then they divide what is left between them both equally." Malik said, "When a mukatab who fulfils his kitaba andbecomes free dies, he is inherited from by the people who wrote hiskitaba and their children and paternal relations - whoever is mostdeserving." He said, "This is also for whoever is set freewhen he dies after being set free - his inheritance is for the nearestpeople to him of children or paternal relations who inherit by meansof the wala'." Malik said, "Brothers, written together in thesame kitaba, are in the same position as children to each other whennone of them have children written in the kitaba or born in thekitaba. When one of them dies and leaves property, he pays for themall that is against them of their kitaba and sets them free. The moneyleft over after that goes to his children rather than his brothers." Translation Not Available

Book Ref: Muwatta Imam Malik Book 39 Hadith 1499
Web Ref:  Muwatta Imam Malik Book 39 Hadith 10