From: Rabbi Moshe Sofer
To: Rabbi Meir
Reuven purchased wood from a nobleman, borrowed against the contract as collateral, and then died after all parties despaired of recovering anything. When the lender later arranged a sale and recovered funds, the Chasam Sofer ruled that creditors and the wife's kesubah have no claim to the returned surplus, since the original ownership was lost through ye'ush and the recovered funds constitute an entirely new windfall — not inherited property subject to creditors' collection.
Source: Shu"t Chasam Sofer CM §66