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Heirs are persons who are entitled to succeed to the property of someone who dies. In many legal systems, an heir is defined either by the terms of a will (devisee or legatee) or, in the absence of a will, by statutory rules (heirs at law). The term is often used in relation to inheritance of both real property and personal property.

Intestate succession: When a person dies without a valid will, the estate passes to heirs under statutory rules. The order of priority typically prioritizes spouses and descendants, followed by parents, siblings, and more distant relatives. Some jurisdictions recognize adopted children, stepchildren, or former spouses in determining heirs.

By will versus by law: A will may designate beneficiaries who are called beneficiaries, legatees, or devisees. These recipients are not necessarily "heirs at law" unless they would qualify under intestate succession. The use of the term "heir" can be confusing: in many contexts, it refers to those who would inherit if there were no will, whereas the persons named in a will are simply beneficiaries.

Types and concepts: Lineal heirs include children and their descendants; collateral heirs include siblings, parents, and more distant relatives. Some systems use per stirpes or per capita methods to distribute shares among descendants. Royal or feudal contexts sometimes use terms like heir apparent and heir presumptive.

Modern considerations: In many jurisdictions, legitimate and adopted children have inheritance rights; illegitimate children may have rights depending on law. Wills can override intestate rules to allocate property as desired, subject to legal limits. Differences exist across civil law and common law jurisdictions.