That is to say, China's inheritance law stipulates that after inheriting the lawful and valid property of the decedent, the heir inherits the lawful and valid debts of the decedent before his death. According to the principle of relativity of debts, the heirs only repay the debts owed by the decedent before his death within the scope of inheriting property. If the heir renounces the inheritance, he may not bear the taxes and debts that the decedent should pay according to law. To sum up, neither the "father" nor the "son" has the obligation to "pay debts" endlessly for the other party.