13. This directive is addressed to the heirs of the deceased. They are told not to be niggardly towards their relatives whether they be close or distant. Nor should they be niggardly towards either poor and needy members of the family or towards orphans who are present when the inheritance is distributed. Although they are not legally entitled to any share it is seemly for people to act magnanimously and give them something out of their inheritance, and especially to desist from making hurtful remarks.