1. If the decision to initiate the proceedings was issued after the death of the debtor and an inventory list was not prepared on the occasion of the death, or if the debtor died after the aforementioned decision was issued and before starting to preparer the inventory list or before completing the same, the list shall be prepared immediately or continued to be prepared using the mechanism stipulated in Article (135) of this Law, in the presence of the debtor's heirs or after notifying them for the presence. 2. In the event of the death of the debtor after the issuance of the decision to initiate the Bankruptcy Proceedings and the completion of the inventory list, its heirs shall take his place in the Bankruptcy Proceedings and may appoint a person to represent them in this respect. Otherwise, the Bankruptcy Court shall appoint a person to represent them in accordance with the provisions of Article (21) of this Law.
Interpretation and application must be checked against the official text and current version.