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 When any person is deemed to have died according to the provisions of section 65 of this Code, his inheritance devolves upon the heirs.

If it can be proved that he is still alive or died at a different time from that specified in the order on his disappearance, the provisions of section 66 of this Code shall apply to his heirs.

The mass of an inheritance devolves upon the heirs by virtue of legal rights or by virtue of a will.

The heirs having legal rights are called “statutory heirs”.

The heirs having rights under a will are called “legatees”.

A natural person can be an heir only when he has personhood or is capable of having rights according to section 15 of this Code at the time of the death of the inheritance owner.