Related for Ketubot 8:7
הִנִּיחַ אָחִיו מָעוֹת, יִלָּקַח בָּהֶן קַרְקַע וְהוּא אוֹכֵל פֵּרוֹת. פֵּרוֹת הַתְּלוּשִׁין מִן הַקַּרְקַע, יִלָּקַח בָּהֶן קַרְקַע וְהוּא אוֹכֵל פֵּרוֹת. הַמְחֻבָּרִין בַּקַּרְקַע, אָמַר רַבִּי מֵאִיר, שָׁמִין אוֹתָן כַּמָּה הֵן יָפִין בְּפֵרוֹת וְכַמָּה הֵן יָפִין בְּלֹא פֵרוֹת, וְהַמּוֹתָר, יִלָּקַח בָּהֶן קַרְקַע וְהוּא אוֹכֵל פֵּרוֹת. וַחֲכָמִים אוֹמְרִים, פֵּרוֹת הַמְחֻבָּרִים בַּקַּרְקַע, שֶׁלּוֹ. וְהַתְּלוּשִׁין מִן הַקַּרְקַע, כָּל הַקּוֹדֵם זָכָה בָהֶן. קָדַם הוּא, זָכָה. קָדְמָה הִיא, יִלָּקַח בָּהֶן קַרְקַע וְהוּא אוֹכֵל פֵּרוֹת. כְּנָסָהּ, הֲרֵי הִיא כְאִשְׁתּוֹ לְכָל דָּבָר, וּבִלְבַד שֶׁתְּהֵא כְתֻבָּתָהּ עַל נִכְסֵי בַעְלָהּ הָרִאשׁוֹן:
If his [the yavam's] brother left money, land is to be bought for it, and he eats fruits. [For her kethubah rests on the property of her first husband, so that the property of the dead brother stands security for her kethubah. It is just that the yavam eats fruits if he takes her in yibum. He (this tanna) holds that chattel is bound (as security) for her kethubah.] (If his brother left) fruits torn from the land, he buys land for them, and he eats fruits. (If his brother left fruits) attached to the land, R. Meir said: The land is assessed — how much it is worth with fruits and how much it is worth without fruits, and land is bought with the difference, and he eats fruits. [For whatever grew in the domain of the dead brother is bound (as security) for the kethubah.] And the sages say: Fruits attached to the land are his. [The gemara asks: But are not all of his possessions bound as security for the kethubah? And it answers: Read it "hers" (instead of "his.")] Fruits torn from the land — Whoever takes them first acquires them. [They hold that chattel is not bound (as security) for the kethubah, unless she seized it; and such seizure is necessary in the husband's lifetime. And they differ likewise in respect to money. For how is money different (in principle) from torn off fruits? And the halachah is in accordance with the sages.] If he (the yavam) took them first, he acquires them. If she took them first, land is to be bought for them and he eats fruits. If he married her, she is like his wife in every respect. [He divorces her with a get and he may take her back, and we do not say: The Torah said (Deuteronomy 25:5): "Veyibmah" ("And he shall take her in levirate marriage"), and her first yibum (obligation) is still upon her, so that a get does not suffice. And, likewise, once he divorced her, we would say: He already performed the mitzvah imposed upon him by the Torah, so that she should now remain forbidden to him as "his brother's wife," and he should not be able to take her back. The Torah, therefore, apprises us (Ibid.): "And he shall take her for himself as a wife." Once he has taken her, she is as a wife to him (in all respects).] It is only that her kethubah rests upon the property of her first husband.