The method of dividing an estate where a class or group of individuals take the share which their deceased ancestor was entitled to (had he or she lived), taking by their right of representing the deceased ancestor (sometimes refered to as taking "by representation"). The opposite of this form of distribution would be per capita distribution.

If there are two or more primary beneficiaries and each has children, it is important to specify in the will whether the children of each prime beneficiary are simply to take their parent's share, divided equally among the children of that particular parent, or whether all of the children of all of the deceased prime beneficiaries are to share equally in the combined shares of their deceased parents. The first is known as a per stirpes distribution; the latter is called a per capita distribution.

The following example illustrates how each works: The remainder of the estate is to go to A and B in equal shares and, if either or both die before the testator, then to their children living per stirpes. A and B both die before T. A has one child, C, and B has two, D and E. C gets half of the residue. D and E each get one quarter. If a per capita distribution were called for, then C, D and E would each get one-third.