In terms of Article 1140 of the Civil Code, inheritance in subrogation refers to the circumstance where an heir of the first order as provided in Article 1138 of the Civil Code has died or lost the right of inheritance before the initiation of the succession; his lineal descendants shall inherit in subrogation. Based on the interpretation application document, the adoptive daughter B of the ancestor A abandons the right of inheritance. B's surrender does not arise out of the prerequisite of inheritance in subrogation. According to Article 1138, Paragraph 1, of the Civil Code stating that the ancestor's children have the identical order of inheritance and Article 1176, Paragraph 1, of the Civil Code stating that where one of the heirs of the first order as provided in Article 1138 waives his or her right of inheritance, his or her successional portion accrues to the other heirs who inherit concurrently with him or her, therefore, under the circumstance that the adoptive daughter B and B's married daughter surrender their rights of inheritance legally, B's son is able to legally inherit the bequest of the ancestor as heir apparent rather than inheritance in subrogation.