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(來源：http://maybird.pixnet.net/blog/post/30126682-%E9%81%BA%E7%94%A2%E7%9A%84%E8%A8%88%E7%AE%97)
例如2. 如果我死了，遺產有500萬，有一個先生四個小孩，我想把錢全部捐給流浪貓狗協會，不行，要先留一定比例給家人，剩餘的才可以捐出
本來先生應繼分得100萬，100萬要再X1/2=50萬，至少要留50萬給先生
本來四個小孩應繼分一人得100萬，100X1/2也是每人至少要留50萬
所以我真正能捐出去的是500-50-50-50-50-50=250萬，我最多只能捐出250萬
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