Quoting%20commentary for Ketubot 6:2

הַפּוֹסֵק מָעוֹת לַחֲתָנוֹ, וּמֵת חֲתָנוֹ, אָמְרוּ חֲכָמִים, יָכוֹל הוּא שֶׁיֹּאמַר, לְאָחִיךָ הָיִיתִי רוֹצֶה לִתֵּן, וּלְךָ אִי אֶפְשִׁי לִתֵּן:

If one committed money to his son-in-law, and his son-in-law died, [and she fell before the yavam], the sages said: He can say: "To your brother, I desired to give; to you, I do not desire to give." [Either give her chalitzah or take her in yibum (whereas with his brother, he either gives what he had committed or she sits (unmarried) until her hair turns grey.) And even if his brother were an am ha'aretz (unlearned) and he were a Torah scholar, he can still say: "To your brother, I desired to give; to you, I do not desire to give."]

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