If anyone dies and is indebted to Jews, let his wife have her dower. And if there are surviving children, let their needs be met from the property, and let the debt be paid from the residue, saving the service of the lords. And let other debts be dealt with in like manner. And let the keeper of the land surrender to the heir, when he comes of age, his land stocked with what the issues of the land can reasonably provide by way of ploughs and other necessary implements.