Taking the oath of Zhihar and dying before making Kaffarh
A man died leaving two wives. The man had said to one of them twelve years before his death: "You are unlawful for me as my mother." Ever since he said it, he did not touch her until his death. Does this wife have a share in the man's inheritance?
If the reality is as you mentioned, that the man said to one of his wives, "You are to me as my mother" and did nothing else, this would be Zhihar (a man likening his wife to an unmarriageable relative). Zhihar does not mean that the wife is divorced irrevocably. She remains with her husband, but it is not permissible for him to touch her before making Kaffarah (expiation) for Zhihar. Since this husband has died leaving this wife and the other one, both are entitled to their shares of his inheritance. May Allah grant us success. May peace and blessings be upon our Prophet Muhammad, his family, and Companions.