Tosefta for Ketubot 8:6

שׁוֹמֶרֶת יָבָם שֶׁנָּפְלוּ לָהּ נְכָסִים, מוֹדִים בֵּית שַׁמַּאי וּבֵית הִלֵּל שֶׁמּוֹכֶרֶת וְנוֹתֶנֶת וְקַיָּם. מֵתָה, מַה יַּעֲשׂוּ בִכְתֻבָּתָהּ וּבַנְּכָסִים הַנִּכְנָסִין וְהַיּוֹצְאִין עִמָּהּ. בֵּית שַׁמַּאי אוֹמְרִים, יַחֲלֹקוּ יוֹרְשֵׁי הַבַּעַל עִם יוֹרְשֵׁי הָאָב. וּבֵית הִלֵּל אוֹמְרִים, נְכָסִים בְּחֶזְקָתָן, כְּתֻבָּה בְּחֶזְקַת יוֹרְשֵׁי הַבַּעַל, נְכָסִים הַנִּכְנָסִים וְהַיּוֹצְאִים עִמָּהּ בְּחֶזְקַת יוֹרְשֵׁי הָאָב:

One awaiting yibum, to whom property fell [from her father's house, while she was still awaiting yibum] — Beth Shammai and Beth Hillel agree that she may sell it and give it as a gift, and it stands. If she died, what should be done with her kethubah [one manah, or two manah, the addition, and the dowry that she brought in to him and for which he assumed responsibility], and with the property that goes in and goes out with her [nichsei melog, which, when she goes in, goes in with her, and, when she leaves her husband, goes out with her]? Beth Shammai say: The heirs of the husband (i.e., the yavam) divide it with the heirs of the father, [for there is a possibility that she is (considered) married to the yavam, who acquires half the inheritance as per this possibility.], and Beth Hillel say: The property [tzon barzel] remains in its status [And it is not specified whether in the status (i.e., ownership) of the heirs of the husband, in that he had been responsible for it, or in the status of the heirs of the woman, the property having been hers. This Mishnah is to be found in the fourth chapter of Yevamoth (4:3)], and her kethubah is in the status of the heirs of the husband. The property which goes in and out with her is in the status of the heirs of the father.

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