Section 107 of Indian Succession Act provides that if a legacy is given to two person and the words show that distinct share has been given to them and one of the legatees dies during the lifetime of the testator then the share of the remaining person shall fall in to the residue of the testator. Difference between the provisions of Section 106 and 107 is that section 106 deals with the legacy which is given jointly to two legatees, whereas under section 107 also the legacy is given to two persons but here it is not jointly given, rather their shave is distinctly defined. Example: A sum of money is bequeathed to A, B and C, to be equally divided among them. A die before the testator. B and C will only take so much as they would have had if A had survived the testator.