The following are the main points of distinction between the two systems:
(1) The term “sapinda” under the Mitakshara law. Signifies a person who is connected through blood, while according to Dayabhag law it means a person who is connected through pinda, that is, funeral cake presented to the males at the Pravana Shraddha ceremony.
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(2) The rule of consanguinity or propinquity is the governing principle under the Mitakshara Taw for determining the order of succession while the rule of religious or spiritual benefit is the governing principles under the Dayabhag law.
(3) Under the Mitakshara law two modes of devolution of property, namely, devolution by survivorship and devolution by succession are recognised, while under the Dayabhag only one mode of devolution, namely, devolution by succession is recognised. It does not recognise the rule of survivorship in respect of joint family property.
(4) Under the Mitakshara law, generally, no Bandhus or cognate can inherit while there is any ‘Gotraja Sapinda’ or Samanodaka in existence, while under the Dayabhag law cognates can also be considered along with the agnates to inherit before the turn of sakulyas and samanodaka heirs is taken into account.
(5) Under the Mitakshara law, two or more persons inheriting jointly take as joint tenants but under the Dayabhag law such persons inheriting jointly take as tenants-in-common but with the exception of widow and daughters.
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(6) According to Mitakshara law, heirs are divided into three classes in the following manner—
(a) Sapindas
(b) Samanodakas, and
(c) Bandhus.
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Whereas the classification of heirs under the Dayabhag law is as under:
(a) Sapindas
(b) Sakulyas, and
(c) Samanodakas.
(7) Cognates are limited in number under the Dayabhag law as compared to their number in Mitakshara law.