From: Rabbi Moshe Sofer
To: Rabbi Meir
When an estate contains both muchzak (tangible assets) and ra'ui (outstanding debts owed to the estate), the Chasam Sofer rules that all estate obligations — including the widow's kesubah and daughters' maintenance — must be paid proportionally from both categories. This protects the bechor's Biblically-mandated double portion in the muchzak from being unfairly diminished, in agreement with the Noda BiYehudah's second collection and through independent reasoning.
Source: Shu"t Chasam Sofer CM §149