ARTICLE 135. Order of preference of claims. — The estate of a decedent shall be applied to claims and charges in the following order:
(a) unpaid taxes;
(b) reasonable funeral expenses;
(c) the expenses for probate, administration and other judicial expenses;
(d) the debts of the decedent;
(e) the legacies to the extent of the disposable one-third;
(f) the distribution of shares among heirs; and
(g) unpaid dower.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026
CitationPD 1083 Article 135 (LawPlayer, data as of July 4, 2026)
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
