from
Bouvier's Law Dictionary, Revised 6th Ed (1856)
EXPILATION, civil law. The crime of abstracting the goods of a succession.
2. This is said not to be a theft, because the property no longer
belongs to the deceased, nor to the heir before he has taken possession. In
the common law, the grant of letters testamentary, or letters of
administration, relate back to the time of the death of the testator or
intestate, so that the property of the estate is vested in the executor or
administrator from that period.