Pursuant to Civil Code §1138：「Heirs to property other than the spouse come in the following order:(1) Lineal descendants by blood;(2) Parents;(3) Brothers ; (4) Grandparents.」；Civil Code §1139：「Among persons of the first order provided in the preceding Article, the person nearest in degree of relationship comes first as the heir.」In other words, where there are spouse and lineal descendants by blood, both of them will inherit the property of the deceased.
2. What is the entitled portion of the property of the deceased?
Pursuant to Civil Code §1144(1)：「Each spouse has the right to inherit the property of the other, and his or her entitled portion is determined according to the following Subparagraphs:(1) Where the spouse inherits concurrently with heirs of the first order, as provided in Article 1138, his or her entitled portion is equal to the other heirs」. For example, the deceased has spouse and three lineal descendants by blood. Hence, the property of the deceased shall be equal to four heirs.